SOLIQQA SOLISH TIZIMLARINING XALQARO TASNIFI VA ZAMONAVIY RIVOJLANISH TENDENSIYALARI
Keywords:
tax system, progressive tax, flat tax, tax rates, digital economy, international experience.Abstract
This article presents the main types of tax systems used in world practice, their classification and comparative analysis. The theoretical foundations, advantages and disadvantages of progressive and flat-rate tax systems are studied. Based on the experience of developed and developing countries, modern directions for the development of tax systems are identified. It is concluded that an effective tax system should be based on the principles of transparency, simplicity and economic neutrality.
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