PROGRESSIV SOLIQ TIZIMINI JORIY ETISHNING BUDJET DAROMADLARIGA TA’SIRI

This thesis examines the impact of introducing a progressive tax system on government budget revenues. The main objective of the study is to assess the fiscal efficiency of the progressive taxation mechanism. The research employs methods of economic analysis, statistical comparison, and comparative analysis. The results of the analysis indicate that progressive tax rates can contribute to increasing budget revenues, ensuring tax equity, and reducing income inequality. At the same time, an excessive increase in the tax burden may have a negative effect on economic activity. Based on the findings, scientific and practical recommendations are developed for the gradual implementation of a progressive tax system and for improving tax administration.