PERSONAL INCOME TAX RATES AND TAX BENEFITS IN UZBEKISTAN
收藏Zenodo2026-03-26 更新2026-05-26 收录
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https://zenodo.org/doi/10.5281/zenodo.19234744
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This study examines the personal income tax system in Uzbekistan under the 2026 Tax Code, focusing on tax rates, exemptions, and preferential regimes. The study highlights the advantages of administrative simplicity and investment promotion, as well as challenges related to equity and potential market distortions. Policy implications and recommendations for improving the balance between efficiency, fairness, and fiscal sustainability are discussed.
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2026-03-26
