PERSONAL INCOME TAX IN THE REPUBLIC OF UZBEKISTAN
Keywords:
individual, income, income tax, resident, non-resident, declaration, tax, exemption, rate, subject, object.Abstract
The article examines the income tax from legal entities in the Republic of Uzbekistan,
changes in its rates and its importance for the state budget. The personal income tax and its change indicators
for 2022-2023 were studied by the authors. The research includes the recent changes in the tax code of the
Republic of Uzbekistan regarding personal income tax, a study of its payers and a review of tax benefits in
this area. The authors analyze the impact of tax reforms on the economy, the development of small business
and private entrepreneurship, and study the effectiveness of the benefits given to tax payers.