THE ESSENCE AND PAYMENT PROCEDURE OF PROPERTY TAX ON INDIVIDUALS IN UZBEKISTAN
DOI:
https://doi.org/10.55640/Keywords:
property tax, individuals, tax system, cadastral value, tax administration, fiscal policy, Uzbekistan tax code, real estate taxationAbstract
This article examines the economic essence and payment procedure of property tax on individuals in the Republic of Uzbekistan. The study analyzes the theoretical foundations of property taxation, its role in the tax system, and its significance in ensuring stable fiscal revenues for the state budget. Particular attention is paid to the legal framework regulating property taxation based on the current Tax Code of Uzbekistan and other legislative acts.
References
1.PwC. (2024). Taxation of individuals in Uzbekistan: Property tax and other taxes.
2.Ministry of Economy and Finance of the Republic of Uzbekistan. (2025). Tax and budget policy framework for 2026.
3.State Tax Committee of the Republic of Uzbekistan. (2024). Tax Code of the Republic of Uzbekistan.
4.Kun.uz. (2025). Uzbekistan plans to keep core tax rates unchanged in 2026.
5.Trend News Agency. (2025). Uzbekistan reveals nation’s tax policy for 2026.
6.PwC Tax Summaries. (2025). Republic of Uzbekistan – Individual taxation.
7.Government of Uzbekistan. (2024). Amendments to property tax rates in the Tax Code.
8.Tax-Legal Uzbekistan. (2025). Property taxation rules and payment deadlines.
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