НАЛОГООБЛОЖЕНИЕ ДОХОДОВ ФИЗИЧЕСКИХ ЛИЦ: ЗАРУБЕЖНЫЙ ОПЫТ И ПЕРСПЕКТИВЫ ЕГО ПРИМЕНЕНИЯ В УЗБЕКИСТАНЕ

Аннотация

This article presents a comparative analysis of personal income tax systems and collection mechanisms in various countries. It examines tax rates, benefits, declaration procedures, and payment methods, and analyzes their socio-economic impact. Special attention is given to the influence of progressive and proportional taxation on fair income distribution, as well as the role of taxes on investment income. The article substantiates the prospects of applying international practices to improve Uzbekistan’s tax system. The efficiency and fairness of personal income tax collection mechanisms are analyzed in terms of economic stability and budget revenues. Keywords: personal income tax, progressive tax rate, tax system, tax benefits and deductions, US and China experience, tax declaration, capital gains tax, tax policy, budget revenues, tax reform in Uzbekistan.