Theoretical and Practical Dimensions of Personal Income Taxation
Year: 2025
Type: conference-paper
Abstract: The taxation of personal income remains a pivotal element of fiscal policy worldwide, directly influencing a country’s socio-economic progress. Variations in the principles of personal income taxation are shaped by differing economic frameworks, legislative norms, and cultural traditions. Key components such as taxation of diverse income sources, progressive tax systems, tax reliefs, and the core values of equity and transparency form the backbone of effective tax regimes.
Author: Bobomurodova Manzura
Institution: Tashkent State University of Economics
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W6968570341
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