TAX RATES OF LAND TAX COLLECTED FROM INDIVIDUALS IN UZBEKISTAN
DOI:
https://doi.org/10.55640/Keywords:
land tax, tax rates, land taxation, individuals, fiscal policy, Uzbekistan tax system, cadastral valuationAbstract
Land taxation is an important component of the fiscal system of the Republic of Uzbekistan and plays a significant role in regulating land relations and generating local budget revenues. This study analyzes the tax rates applied to land tax collected from individuals under the current tax legislation of Uzbekistan. The research is based on the provisions of the Tax Code, official statistical data, and scientific literature related to taxation and land economics. The study examines the principles of determining tax rates for agricultural and non-agricultural land, the role of regional differentiation, and the economic implications of land taxation.
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