COMPARATIVE ANALYSIS OF THE TAXATION OF LEGAL ENTITIES AND INDIVIDUALS: SIMILARITIES AND DIFFERENCES IN THE CONTEXT OF UZBEKISTAN

This article analyzes the specific similarities and differences in the taxation of legal entities and individuals within the tax system of the Republic of Uzbekistan. The study is based on the provisions of the Tax Code of Uzbekistan, current legislative documents, scientific literature, and statistical data. The research examines the structure of tax obligations, tax bases, rates, and administrative procedures applied to both categories of taxpayers. A comparative analysis reveals that although legal entities and individuals are subject to the same fundamental principles of taxation, their taxation mechanisms differ due to their distinct economic roles and financial structures.