Author: Сайидова, Гулбаҳор Мамировна

Annotation: This article examines the reforms aimed at improving the mechanism for taxing individual incomes in the Republic of Uzbekistan. It provides information on the concepts adopted to simplify tax policy and tax administration, as well as their practical results. Additionally, it presents proposals for addressing issues arising in the current practice of taxing property incomes.

Keywords: taxation, individuals, income tax, tax administration, property incomes, rental payment, real estate

Pages in journal: 184 - 187