The article reveals the necessity, causes and factors of a new approach toward the methodology of taxation of income of physical individuals based on the requirements of the conception of improving the tax policy of the Republic of Uzbekistan, and outlines new aspects of a systematic approach to the content of the notion of "fair taxation of income of physical infividuals".
"THE METODOLOGY OF INCOME TAX,"
International Finance and Accounting: Vol. 2018
, Article 21.
Available at: https://uzjournals.edu.uz/interfinance/vol2018/iss5/21