FOREIGN EXPERIENCE IN IMPROVING THE TAXATION OF PERSONAL INCOME TAX IN THE STATE BUDGET

Authors

  • Salimov Sherzod Bakhtiyorovich Tashkent State University of Economics Department of “Tax and Taxation”, Associate Professor, PhD

Keywords:

taxes, state budget, personal income tax, progressive tax rate, reform, principle of fairness, constant rate, redistribution of resources, national income, economic function, tax burden.

Abstract

The state fiscal policy is an important instrument of state regulation of the economy. Optimization of the tax burden through the effective use of taxes allows the state to perform current tasks and functions. The most important place in the taxation system is occupied by the income tax of individuals performing fiscal and regulatory functions. Given the importance of income tax in regulating social processes, it is very important to study its features in the state and compare it with foreign countries.

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Published

2024-05-31

Issue

Vol. 28 (2024)

Section

Articles

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How to Cite

FOREIGN EXPERIENCE IN IMPROVING THE TAXATION OF PERSONAL INCOME TAX IN THE STATE BUDGET. (2024). British Journal of Global Ecology and Sustainable Development, 28, 127-133. https://journalzone.org/index.php/bjgesd/article/view/568