PERSONAL INCOME TAX RATES AND TAX BENEFITS IN UZBEKISTAN
Turayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations"Bakhtiyorova Rukhshona IkromovnaPhD,Student of Samarkand institute of economics and service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Annotatsiya
This study examines the personal income tax system in Uzbekistan under the 2026 Tax Code, focusing on tax rates, exemptions, and preferential regimes. The study highlights the advantages of administrative simplicity and investment promotion, as well as challenges related to equity and potential market distortions. Policy implications and recommendations for improving the balance between efficiency, fairness, and fiscal sustainability are discussed.
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