O‘zini o‘zi band qiluvchi jismoniy shaxslar daromadlarini soliqqa tortishning AQSH tajribasi va undan soliq siyosatimizda foydalanish imkoniyatlari

Аннотация

This article analyzes the US experience of taxing the income of self-employed individuals and the possibilities of its application to the tax policy of Uzbekistan. In the US, self-employed people are taxed through income tax and Self-Employment Tax. This tax system includes income-based social security and health insurance payments. The article examines the advantages of the US experience, the fair distribution of the tax burden, the support of small businesses, and the possibilities of attracting this category to taxation by introducing special tax regimes for the self- employed in Uzbekistan. Based on the recommendations, ways to formalize business activities and reduce the level of shadowing of the economy through tax reforms are indicated. The article makes recommendations on reducing the tax burden and making the self-employed more involved in the number of taxpayers. Key words: Self-employed persons, tax policy, US experience, income tax, Self-Employment Tax, tax regime, tax system of Uzbekistan, small business, taxation, shadow economy.