IMPROVING THE REGULATION AND INCENTIVE FEATURES OF PERSONAL INCOME TAXATION

Authors

  • Ruziev Ghanisher Usarovich

Keywords:

Income tax, social justice, standard of living, minimum consumption expenditure, progressive scale, non-taxable minimum.

Abstract

This article provides relevant proposals and recommendations for further improving the regulation and incentive mechanisms of personal income taxation in Uzbekistan, based on a study of international experience in taxing individual incomes.

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Published

2025-07-08

Issue

Vol. 38 (2025)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

IMPROVING THE REGULATION AND INCENTIVE FEATURES OF PERSONAL INCOME TAXATION. (2025). American Journal of Business Management, Economics and Banking, 38, 1-5. https://americanjournal.org/index.php/ajbmeb/article/view/3043