SIMILARITIES AND DIFFERENCES OF TAXATION OF LEGAL AND INDIVIDUALS

Turayev Alijon Akmal o’g’li; Kushmanbekova Shahzoda Kamilbekovna

Vol. 4 No. 3 (2026), Articles

Vol. 4 No. 3 (2026)

SIMILARITIES AND DIFFERENCES OF TAXATION OF LEGAL AND INDIVIDUALS

Articles

Published 2026-03-15

Turayev Alijon Akmal o’g’li⁺⁻
Kushmanbekova Shahzoda Kamilbekovna⁺⁻

Turayev Alijon Akmal o’g’li

Associate Professor of the Department of "Investment and Innovations" of the Samarkand Institute of Economics and Service, Acting PhD.

Kushmanbekova Shahzoda Kamilbekovna

Student of the Samarkand Institute of Economics and Service

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Keywords

Taxation, Legal Entities, Individuals, Corporate Tax, Personal Income Tax, Tax Compliance, Tax Rates, Deductions

How to Cite

SIMILARITIES AND DIFFERENCES OF TAXATION OF LEGAL AND INDIVIDUALS . (2026). TECHNICAL SCIENCE RESEARCH IN UZBEKISTAN, 4(3), 67-72. https://universalpublishings.com/index.php/tsru/article/view/17164

Abstract

This article examines the similarities and differences in the taxation of legal entities and individuals. It explores the fundamental principles of taxation that apply to both groups, including the purpose of tax collection, compliance requirements, and the impact of tax policies on economic behavior. The article also highlights key distinctions, such as tax rates, deductions, exemptions, and reporting obligations. By analyzing these aspects, the article aims to provide a comprehensive understanding of how taxation frameworks operate for both legal and individual taxpayers.

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References

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