EVOLUTION OF INCOME TAX RATES: THE EXPERIENCE OF UZBEKISTAN AND INTERNATIONAL PRACTICE

This article examines the evolution of income tax rates, their role in the Uzbek economy, and a comparative analysis with international tax practices. After independence, Uzbekistan gradually reformed its income tax system. Initially, a progressive scale was applied, but later a flat rate was introduced to improve economic dynamics, attract investment, and simplify tax administration. The reforms aimed to expand the tax base, reduce the “shadow economy,” and formalize labor resources.