ANALYSIS OF THE PERSONAL INCOME TAX PRACTICE

Authors

Manzura Bobomurodova Independent Researcher, Tashkent State University of Economics

Keywords:

economic growth, personal income tax, tax reforms, real income, Wages, Pensions, Labor Market, Social Security, Inflation Management.

Abstract

This article examines the relationship between Uzbekistan's economic growth and personal income tax, highlighting the influence of tax reforms on economic stability and the welfare of the population. It analyzes the dynamics of real income levels, wage growth, and pensions over a period from 2005 to 2024, emphasizing the role of government policies and investments in fostering economic development. The article also offers recommendations for further enhancing the efficiency of the labor market, social security, and inflation management. The steady increase in per capita income, wages, and pensions reflects Uzbekistan's successful economic transformation and improvement in the population's living standards.

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References

Налоговый кодекс Республики Узбекистан.

Центр экономических исследований и реформ при Администрации Президента Республики Узбекистан.

Stiglitz, J.E. Economics of the Public Sector. W.W. Norton & Company, 2015.

Musgrave, R.A., Musgrave, P.B. Public Finance in Theory and Practice. McGraw-Hill Education, 1989.

International Monetary Fund (IMF). Republic of Uzbekistan: Economic Outlook and Tax Policy Recommendations. IMF Reports, 2023.

World Bank. Uzbekistan: Transition and Economic Development. World Bank Publications, 2022.

Asian Development Bank (ADB). Uzbekistan: Socio-Economic Reforms and Tax Policy Analysis. ADB Publications, 2023.

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Published

2025-01-29

How to Cite

Manzura Bobomurodova. (2025). ANALYSIS OF THE PERSONAL INCOME TAX PRACTICE. International Multidisciplinary Journal for Research & Development, 12(01), 479–481. Retrieved from https://www.ijmrd.in/index.php/imjrd/article/view/2497