SELF-EMPLOYED AND FREELANCE TAX IN UK AND UZBEKISTAN

Authors

  • Begimkhon Abdurakhimova Author

Keywords:

freelance, taxation, financial law

Abstract

this paper investigates the interaction of financial law and freelance labor, with a special emphasis on tax and budgetary implications in the UK and Uzbekistan. Financial law oversees taxation and budgeting, as well as the allocation and oversight of public funds.  As freelance labor becomes more important to both private businesses and public organizations, legal frameworks must evolve to accommodate both domestic and international freelancers.  The paper investigates how each country defines and controls freelancing work, as well as the tax implications and issues presented by cross-border professional services.  It also examines opposing legislative viewpoints some arguing for tax breaks for freelancers, while others advocate for tougher regulation. The research uses a comparative analysis to highlight similarities, contrasts, and prospective reforms in how freelancers are treated in the UK and Uzbekistan's financial law systems.

References

1) Geoffrey Morse and David Williams, Davies: Principles of Tax Law (4 edn, Thomson: Sweet & Maxwell 2004).

2) Pinto Dale, Kendall Keith, & Sadiq Kerrie, Fundamental Tax Legislation (28th edn, Thomson Lawbook Co, Australia 2020).

3) TAT CENTER https://tatcenter.ru/specials/startap-realiti-vol-3/novyj-biznes-v-amerike-pogovorka-pro-neizbezhnost-smerti-i-nalogov-rodilas-imenno-v-ssha/.

4) Постановление (2020). Президента Республики Узбекистан О Мерах По Упрощению Государственного Регулирования Предпринимательской Деятельности И Самозанятости. https://lex.uz/docs/4849605.

5) Self-employed and freelance tax in the UK.

https://www.expatica.com/uk/finance/taxes/self-employed-tax-uk-758269/

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Published

2025-07-05