THEORETICAL AND INSTITUTIONAL PREREQUISITES FOR THE FORMATION OF A PERSONAL INCOME TAXATION SYSTEM

Nargiza Ramazanovna Kuzieva

Authors

Nargiza Ramazanovna Kuzieva Head of the Department of "Taxes and Taxation," Tashkent State University of Economics, Doctor of Economic Sciences, Professor

Keywords:

individuals, personal income tax, progressive scale, proportional tax, tax policy, institutional foundations, economic justice, tax incentives, tax administration, income distribution.

Abstract

This article provides an in-depth analysis of the institutional and economic foundations of the personal income taxation system. Within the framework of the topic, the role of this type of tax in ensuring the sustainable management of public finances, the fair distribution of income, and the stimulation of economic activity is examined. The study analyzes various tax systems applied in international practice and their effectiveness indicators, while also substantiating practical mechanisms relevant to the conditions of Uzbekistan and proposing ways to improve them. In particular, the article explores the essence of progressive, proportional, and indirect taxation methods, the importance of tax incentives, and digital tax administration. The article concludes with scientifically grounded proposals and conclusions aimed at enhancing the taxation of individual incomes.

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