PERSONAL INCOME LAND TAX: DIGITIZATION AND CADASTRE INTEGRATION MECHANISMS

Abstract

This article provides a systematic analysis of the existing challenges in the calculation and payment of land tax by individuals in Uzbekistan. The relevance of the study is determined by the growing importance of land tax in the formation of local budget revenues and the need to ensure efficient and rational use of land resources.

The purpose of the research is to identify organizational, economic, and legal problems in the practice of individual land taxation and to develop scientifically grounded proposals for their elimination. The methodological framework is based on analysis and synthesis, comparative legal analysis, statistical data generalization, and a systemic approach.

The article examines the role of land tax in local budget revenues, the current state of the taxation mechanism, digitalization processes, and directions for improving tax administration. The findings reveal key systemic issues, including the absence of a unified integrated land information database, ambiguity in the legal status of certain land plots, the existence of tax arrears, and a low level of tax culture among taxpayers.

Practical and regulatory recommendations are proposed to deepen digitalization in the land tax system, integrate cadastral and tax authority information systems, strengthen taxpayer awareness initiatives, and improve the legal framework. The results of the study have scientific and practical significance and contribute to increasing local budget revenues and promoting the efficient use of land resources.