DAROMAD SOLIG'INING MAHALLIY BYUDJETLAR DAROMADLARIDAGI O'RNI: SIRDARYO VILOYATI MISOLIDA

This article analyzes the role, dynamics, and economic impact of income tax in local budget revenues, using the case of Syrdarya region. The study employs statistical data (2020–2023), comparative analysis (Poland, South Korea, and Kazakhstan’s tax reforms), and expert assessments. The results show that the share of income tax in the regional budget increased from 32% to 38%, but its full potential remains unrealized due to weak tax compliance in agriculture and small businesses. The paper proposes measures to enhance revenue collection, including digital monitoring, agro-industrial clusters, tax incentives, and taxpayer education. Implementing these reforms could increase budget revenues to 85%, reduce informal employment, and expand the tax base.