Declaration Form of Personal Income Taxation in Uzbekistan: Problems and Solutions

2015 ◽  
Vol 3 (5) ◽  
pp. 36-39
Author(s):  
Усмонова ◽  
M. Usmonova
Keyword(s):  
Personal Income ◽  
Income Taxation ◽  
Problems And Solutions ◽  
Personal Income Taxation ◽  
Personal Taxation

The paper analyzes problems and ways to solve them in the field of personal income taxation, using the declaration method. Also provided are some practical approaches, aimed at improving the system of personal taxation.

On the Issue of Progressive or Proportional Taxation of Personal Incomes

2018 ◽  
Vol 11 (3) ◽  
pp. 114-120
Author(s):  
D. G. Chernik
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Social ◽  
Social And Economic Development ◽  
The Subject ◽  
Discrete Measures ◽  
Personal Income Taxation ◽  
Personal Taxation ◽  
Personal Incomes

The subject of the research is the procedure for personal income taxation. The purpose of the workwas to determine which personal taxation regime is more justified: progressive or proportional. The paperprovides the reasons for the transition from the progressive to the proportional tax. The risks and possibilities of transition to the progressive scale are analyzed. It is concluded that in order to achieve social justice and improve the welfare of the majority of peoplerather thana very small part of them, it is necessary to adopt a set of economic, fiscal and administrative measures aimed at solving a single task — ensuring the social and economic development of Russia. Discrete measures, such as the introduction of the progressive personal income tax will not lead to desired results. Moreover, the progressive tax cannot be introduced unlessit is ruled by law that large spendings of citizens must correspond to their incomes.

PROSPECTS FOR THE DEVELOPMENT OF PERSONAL INCOME TAXATION IN THE RUSSIAN FEDERATION

2019 ◽  
Vol 9 (7) ◽  
pp. 1063-1072
Author(s):  
Yadgar Valeev ◽  
◽  
Anton Naurskov ◽  
Adilya Safiullina ◽  
Yuliya Seregina ◽  
...  
Keyword(s):  
Russian Federation ◽  
Personal Income ◽  
Income Taxation ◽  
The Russian Federation ◽  
Personal Income Taxation
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