id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajird-1141	Aybek Nazarbaevich Abdullaev; Inomjon To‘raevich Jumaniyazov; Mirza Qilichbayevich Sabirov; Shavkat Bayramovich Babaev	DIRECTIONS FOR IMPROVING THE PROCESS OF PERSONAL INCOME TAX FORECASTING	2024	11	.pdf	application/pdf	4580	232	45	When drawing up a multi-factor regression and correlation econometric model, the resulting factor was the income tax (it) from individuals and the factors affecting it, the gross domestic product (GDP), the number of individuals income tax payers (NIT), the number of individuals income tax filing declarations (NFIT), the average nominal salary (ANW), the average tax rate (ATR), and the inflation rate (IR),: H1 – gross domestic product depends on the growth of personal income tax revenue and has a high impact; H2 – the number of personal income tax payers is highly dependent on the growth of personal income tax revenue; American Journal of Interdisciplinary Research and Development ISSN Online: 2771-8948 Website: www.ajird.journalspark.org Volume 28, May - 2024 237 | P a g e H3 – the number of personal income tax filers depends on the growth of personal income tax revenue and has a high impact; H4 – average nominal wage growth depends on the growth of personal income tax revenue and has a high degree of influence; H5 – the change in the average tax rate depends on the increase in personal income tax revenue and has a high level of influence; H6 – The change in the inflation rate depends on the increase in personal income tax revenue and has a high level of influence; Based on the above hypothesis, the following mathematical functions were formed: 𝐼𝐼𝑇 = 𝛼 + 𝛽0𝐺𝐺𝐷𝑃 + 𝛽1𝑁𝑁𝐼𝑇 + 𝛽2𝐹𝑁𝐹𝐼𝑇 + 𝛽3𝐴𝐴𝑁𝑊 + 𝛽4𝑇𝐴𝑇𝑅 + 𝛽5𝐼𝐼𝑅 + 𝜀𝑖 (1) Here: 𝐼𝐼𝑇- the factor is income tax revenue from individuals; 𝐺𝐺𝐷𝑃- gross domestic product; 𝑁𝑁𝐼𝑇- number of individual income tax payers; 𝐹𝑁𝐹𝐼𝑇- Abstract This article reflects the problems of foreign experience in forecasting tax revenues from personal income tax and a methodological approach to further improvement of this process.	cache/ajird-1141.pdf	txt/ajird-1141.txt