Vol 19 No 1 (2024): February (in progress)
Tax Accounting

Optimizing Income Tax Exemption: A Focus on the 'Subsistence Minimum' Threshold
Pembebasan dari Pajak Penghasilan pada Tingkat 'Kebutuhan Hidup Minimum'


Mirza Kylichbayevich Sabirov
Fiscal Institution under the State Tax Committee, Uzbekistan *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
Published January 2, 2024
Keywords
  • Tax Relations,
  • Tax-Free Income of Individuals,
  • Personal Income Tax,
  • Property Tax,
  • Fiscal Practices
How to Cite
Sabirov, M. K. (2024). Optimizing Income Tax Exemption: A Focus on the ’Subsistence Minimum’ Threshold. Indonesian Journal of Law and Economics Review, 19(1), 10.21070/ijler.v19i1.1000. https://doi.org/10.21070/ijler.v19i1.1000

Abstract

This article delves into the establishment of a perspective on introducing non-taxable income for individuals, emphasizing the effective organization of tax relations. Employing a rigorous research methodology, the study aims to provide conclusive insights, scientific recommendations, and practical guidance. The goals encompass fostering a deeper understanding of non-taxable income implications, while the methods involve a comprehensive examination of tax reforms, benefits, and personal income taxation. The results offer valuable perspectives on optimizing taxation systems, particularly in relation to the subsistence minimum. The implications of this research extend to informing global tax policies, promoting efficiency, and ensuring equitable fiscal practices.

Highlights:

  • The article explores the introduction of non-taxable income, addressing key issues in tax relations.
  • It provides conclusive insights, scientific proposals, and practical recommendations for optimizing taxation systems.
  • The research emphasizes the importance of fostering equitable fiscal practices and informing global tax policies.

Keywords: Tax Relations, Tax-Free Income of Individuals, Personal Income Tax, Property Tax, Fiscal Practices

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