COMPOSITIONOFPERSONALINCOMETAXPAYERSINTHEREPUBLICOFUZBEKISTAN
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ThisarticleanalyzesthecompositionofpersonalincometaxpayersintheRepublicofUzbekistanandtheirroleinthenationaltaxsystem.ThestudyisbasedontheprovisionsofthecurrentTaxCodeofUzbekistan,scientificliterature,andstatisticaldataontaxrevenues.Theresearchexaminesthemaincategoriesoftaxpayers,includingresidentandnon-residentindividuals,employeesreceivingwages,individualentrepreneurs,investors,andpropertyowners.Particularattentionispaidtothelegalframeworkgoverningpersonalincometaxationandthemechanismsoftaxadministration.Thestudyalsoevaluatesthefiscalsignificanceofpersonalincometaxanditsimpactontheformationofstatebudgetrevenues.
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Zenodo创建时间:
2026-04-02



