ISSUES IN IMPROVING THE TAX ADMINISTRATION OF HIGH-INCOME INDIVIDUALS
DOI:
https://doi.org/10.5281/zenodo.17448831Keywords:
high income, individuals, taxation, tax administration, taxation system, progressive tax rates, tax burden, tax optimization, digitalization, international experience, tax incentivesAbstract
This article discusses the issues of improving the administration of taxation of high-income individuals. The
article analyzes ways to increase the efficiency of the taxation system based on international experience and studies
mechanisms that can be applied in the conditions of Uzbekistan. The study focuses on the following issues: principles
for setting tax rates for high-income individuals, ensuring transparency and fairness in taxation, digitalization and the
use of electronic systems in tax administration, as well as mechanisms for preventing tax evasion and capital flight
abroad. Specific proposals and recommendations for improving the administration of taxation of high-income individuals
for Uzbekistan have been developed
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