THE ESSENCE AND PROCEDURE OF PAYING PROPERTY TAX BY INDIVIDUALS IN UZBEKISTAN
DOI:
https://doi.org/10.55640/Keywords:
property tax, individuals, taxation system, tax administration, cadastral value, fiscal policy, state budget.Abstract
This scientific article analyzes the economic essence of property tax imposed on individuals, its fiscal significance, and the procedures for its calculation and payment. The research is based on the current tax legislation of the Republic of Uzbekistan, particularly the provisions of the Tax Code effective in 2026, as well as scientific literature and statistical data. The study examines the role of property tax in the formation of state budget revenues, the mechanism of taxation, and modern aspects of tax administration.
References
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2.State Tax Committee of the Republic of Uzbekistan. (2024). Annual report on tax revenues and tax administration. Tashkent.
3.The World Bank. (2020). Property tax reform: Lessons from international practice. World Bank Publications.
4.United Nations. (2021). Handbook on property tax administration. United Nations Department of Economic and Social Affairs.
5.Uzbekistan Ministry of Economy and Finance. (2024). Budget policy and tax revenues of Uzbekistan. Tashkent.
6.Republic of Uzbekistan. (2026). Tax Code of the Republic of Uzbekistan. Tashkent.
7.Uzbekistan National Statistics Committee. (2024). Statistical review of Uzbekistan. Tashkent.
8.Yuldashev, O. (2022). Tax policy and fiscal reforms in Uzbekistan. Tashkent State University of Economics Publishing.
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