This article examines the role of individual income tax mechanisms in reducing poverty, focusing on the People’s Republic of China (PRC) and its potential applicability in Uzbekistan. China’s progressive tax reforms have had a significant impact on poverty alleviation, particularly in rural areas, where the country's development trajectory was historically hindered. Using a comparative analysis, the article evaluates how Uzbekistan can adapt similar tax strategies to improve income redistribution and reduce inequality. The study reveals that while Uzbekistan’s current tax system shows some potential, a more progressive tax structure, accompanied by targeted deductions and exemptions, could enhance poverty reduction efforts. This article also outlines the challenges Uzbekistan faces in implementing these changes, considering its socio-economic context and fiscal policies.

Income tax, poverty reduction, fiscal policy, Uzbekistan, China, progressive taxation, income inequality.

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