Independent Researcher, Fiscal Institute Under the State Tax Committee of Republic of Uzbekistan
Online published on 18 June, 2021.
This article examines the composition of property income of individuals and the factors that lead to income concealment. As a result of the research, changes in tax legislation, ignorance of tax legislation and untimely submission of tax returns by individuals, concealment of royalties have led to untimely payment of property income taxes by individuals in Uzbekistan. Based on the results of the study, recommendations were formulated by the author.
Tax Code, Individuals, Property Income Of Individuals, Interest, Dividends, Income From Rental Of Property, Germany, Social Status Of The Individual, Royalties
