LEGAL FOUNDATIONS OF OWNERSHIP OF LAND PLOTS AS REAL ESTATE OBJECTS IN UZBEKISTAN
DOI:
https://doi.org/10.55640/Keywords:
cadastre, real estate, taxation, cadastral value, land resources, tax administration, surplus and arbitrarily occupied land plots, ownership, cadastral documents.Abstract
This article analyzes the role of cadastral activities in the taxation of real estate in Uzbekistan, examines the legal framework, operational mechanisms, and existing challenges of the system. Special emphasis is placed on the importance of cadastral valuation in determining the tax base, data accuracy issues, and digitalization of the national cadastre. The research also reviews international practices and proposes recommendations for improving the system.
References
1.Williamson, I., Enemark, S., Wallace, J., Rajabifard, A. (2010). Land Administration for Sustainable Development. ESRI Press.
2. Dale, P. & McLaughlin, J. (1999). Land Administration Systems. Oxford University Press, Larsson, G. (2012). Land Registration and Cadastral Systems. Routledge.
3.D.Pulatov, S.Mamatqulov, U.Ataqulov (2025) Ўзбекистонда кўчмас мулк объектларини солиққа тортишда кадастр фаолиятининг тутган ўрни ва муаммолар таҳлили P-32 https://science-sustainability.uz/index.php/journal/index.
4.Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 330 dated 27.05.2025.
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