SELF-EMPLOYED AND FREELANCE TAX IN UK AND UZBEKISTAN
Abstract
The subject of financial law includes tax relations and activities for the formation and execution of budgets at various levels, e.g., spending public funds, monitoring their targeted and effective use. In recent years, the issue of legal interaction with freelancers has gradually become relevant for almost every business. It’s helpful if the freelancer is a citizen of a particular country, a private individual or an entrepreneur and this simplifies the taxation process. However, sometime projects in private sector or state entities require the knowledge and expertise of self-employed or foreign subject matter experts. Some law makers believe that freelancers should not pay taxes, whereas others think the opposite. This report will analyze these details between two countries: United Kingdom and Uzbekistan.
References
Bibliography
Primary Sources
Article
Article 22. Obligations of Taxpayers
Article 408. Special Considerations Relating to Calculation and Payment of Tax by Certain Categories of Physical Persons
Other primary sources
Постановление (2020). Президента Республики Узбекистан О Мерах По Упрощению Государственного Регулирования Предпринимательской Деятельности И Самозанятости. https://lex.uz/docs/4849605
Secondary Sources
Books
Geoffrey Morse and David Williams, Davies: Principles of Tax Law (4 edn, Thomson: Sweet & Maxwell 2004)
Pinto Dale, Kendall Keith, & Sadiq Kerrie, Fundamental Tax Legislation (28th edn, Thomson Lawbook Co, Australia 2020)
Online articles
Expatica (2000-2022). Self-employed and freelance tax in the UK. https://www.expatica.com/uk/finance/taxes/self-employed-tax-uk-758269/
VC.RU (2021). Как без проблем работать с фрилансерами: договоры, оплата услуг, налоги https://vc.ru/finance/226186-kak-bez-problem-rabotat-s-frilanserami-dogovory-oplata-uslug-nalogi