Dataset from Zenodo · Turayev Alijon Akmal ugli
PERSONAL INCOME TAX RATES AND TAX BENEFITS IN UZBEKISTAN
- License
- CC BY 4.0commercial use allowedLicense text
- This license allows commercial use. Usually you must credit the author; read the license for the exact terms.
- Formats
- Size
- 259 kB
- Updated
- Mar 26, 2026
Description
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.
Description from Zenodo, shortened.
Files (1)
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