PECULIARITIES, SIMILARITIES AND DIFFERENCES IN THE TAXATION OF LEGAL ENTITIES AND INDIVIDUALS

The taxation of legal entities and individuals represents one of the most important components of the fiscal system of any country. In Uzbekistan, tax policy reforms in recent years have significantly influenced the mechanisms of corporate and personal taxation. This study examines the peculiarities, similarities, and differences in the taxation of legal entities and individuals within the framework of the national tax system. The research is based on the analysis of the current Tax Code of the Republic of Uzbekistan, scientific literature, and official statistical data. Comparative and institutional methods were used to identify the main characteristics of both taxation systems.