Publication Details
Abstract
An analysis investigates Uzbekistan's individual income tax framework by studying its current state and historical evolution together with possible ways to enhance it. The analysis explores two key areas regarding income formation and structural income shifts as well as state budget income from taxation. The research examines taxpayer salary movement patterns together with tax subject and income tax's role in funding government operations. The paper focuses on property sale income taxation policies alongside effective tax systems that support stable social environments and continued national economic expansion. The research examines both international best practices and theoretical elements for determining variables that boost income tax performance. Statistical evaluation and research methods lead this investigation toward Uzbekistan's tax system understanding while presenting specific guidelines to improve taxation policy. The research indicates that tax effectiveness and compliance rates improve when governments enhance transparency systems while adopting progressive tax scales through digital tax administration. Advancing tax incentives for low-income families and changing property tax laws will promote financial responsibility equality within society. Economic sustainability and social justice emerge as crucial outcomes which income taxation provides as an essential tool according to this research study.