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Similarities and Differences of Taxation of Legal and Individuals

Year: 2026

Type: conference-paper

Abstract: This article examines the similarities and differences in the taxation of legal entities and individuals. It explores the fundamental principles of taxation that apply to both groups, including the purpose of tax collection, compliance requirements, and the impact of tax policies on economic behavior. The article also highlights key distinctions, such as tax rates, deductions, exemptions, and reporting obligations. By analyzing these aspects, the article aims to provide a comprehensive understanding of how taxation frameworks operate for both legal and individual taxpayers.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.19053892

Authors: Turayev Alijon Akmal o'g'li, Kushmanbekova Shahzoda Kamilbekovna

Institution: Samarkand Institute of Economics and Service

Language: English

Topic: Economic and Fiscal Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W7137157214

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