METHODS AND PRINCIPLES OF TAXATION OF INDIVIDUAL INCOMES
Keywords:
individual income taxation, economic policy, progressive taxation, proportional taxation, tax fairness, tax administration, tax reforms, digital tax systems, targeted tax incentives.Abstract
This article explores the methods and principles of individual income taxation as a fundamental aspect of a country's economic policy. Taxation systems play a critical role in forming state budgets, ensuring economic stability, and addressing social inequality. The article discusses the advantages and challenges of various taxation methods, including progressive, proportional, and regressive scales, as well as direct and indirect taxation methods. Forms of taxation, such as the declaration and automatic systems, are analyzed for their efficiency, fairness, and applicability. Furthermore, scientifically justified proposals are made to enhance the taxation framework, focusing on hybrid systems, digital transformation, targeted incentives, and taxpayer education. The article concludes that an effective taxation system should balance fairness, simplicity, and efficiency while aligning with socio-economic development goals.
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