ECONOMIC MECHANISMS OF IMPROVING PERSONAL INCOME TAX IN THE REPUBLIC OF UZBEKISTAN
Ergasheva AzizaSamarkand Institute of Economics and Service Assistant of the Department of "Investment and Innovations"Gayratjon ShogdorovStudent of Samarkand Institute of Economics and Service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
This article analyzes the economic efficiency of the personal income tax system (PIT) in the Republic of Uzbekistan. The purpose of the study is to identify ways to ensure budget stability by optimizing the tax burden and expanding the tax base. The methods of statistical analysis, comparative analysis and econometric modeling were used in the work. The results of the study show that differentiation of tax rates and targeted targeting of tax benefits have a positive impact on the growth of population incomes and strengthening tax discipline. In conclusion, proposals are developed to digitize tax administration and increase transparency.
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