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FP-UzfoPAcad. year: 2019/2020
During the course students are acquainted with the issues of personal income tax. Attention will be given to the basic principles of personal income tax, methods for establishing the tax base and tax liability of individuals. The students will also be acquainted with the non-taxable portions of the tax base, items deductible from the tax base and tax rebates for individuals. More detailed attention will be given to the taxation of individual sources of income, such as income from employment, non-salaried income, capital, rent and other income. Students will be introduced not only to standard cases of personal income tax but also with selected special cases such as income from securities, on closing down an individual’s business, the taxation of solar power plant operators, etc.
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branch BAK-UAD-D , 2 year of study, winter semester, compulsory
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