TAX ON PROPERTY OF LEGAL ENTITIES IN UZBEKISTAN: ECONOMIC SIGNIFICANCE AND MECHANISMS OF TAX ADMINISTRATION

Authors

  • Turayev Alijon Akmal ugli, Urolov Bobosher Erkin ugli Samarkand institute of economics and service

DOI:

https://doi.org/10.55640/

Keywords:

property tax, legal entities, tax system, tax administration, fiscal policy, fixed assets, Uzbekistan.

Abstract

 This article analyzes the economic essence and fiscal significance of the property tax imposed on legal entities in the Republic of Uzbekistan. The study examines the mechanisms of calculating and paying the property tax based on the current tax legislation of Uzbekistan, particularly the provisions of the Tax Code and relevant regulatory acts. The research also evaluates the role of property taxation in the formation of state budget revenues and its impact on the efficient use of fixed assets by enterprises. In addition, the ongoing digitalization of tax administration contributes to improving transparency, reducing compliance costs and strengthening the efficiency of tax collection.

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References

1.Government of the Republic of Uzbekistan. (2020). Tax Code of the Republic of Uzbekistan. Tashkent: National database of legislation.

2.Ministry of Economy and Finance of the Republic of Uzbekistan. (2024). Fiscal policy and tax reforms in Uzbekistan. Tashkent.

3.Ravshanov, K. A. (2024). Property tax of legal entities and individuals. International Conference on Multidisciplinary Science, 2(1), 18–20.

4.State Tax Committee of the Republic of Uzbekistan. (2025). Official tax statistics and analytical report. Tashkent.

5.Toraev, Sh., & Bozorov, R. (2021). Taxes and taxation. Tashkent: Economy Publishing House.

6.Vahobov, A. V., & Jorayev, A. S. (2020). Taxes and taxation. Tashkent: Sharq Publishing House.

7.PricewaterhouseCoopers. (2025). Uzbekistan corporate taxation: Property taxes and other taxes.

8.Jarnias & Cyril. (2025). Real estate taxation and legal framework in Uzbekistan.

9.UzDaily. (2023). Property tax reforms and minimum taxable base in Uzbekistan.

10.Chron.uz. (2026). Corporate property tax in Uzbekistan: Changes, rates and deadlines.

11.Unique Law Firm. (2022). Taxation of legal entities in Uzbekistan.

12.Kun.uz. (2022). Presidential decree on property tax and land tax benefits for legal entities.

13.GSL International. (2024). Tax system of Uzbekistan: Corporate taxation overview.

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Published

2026-03-21

Issue

Vol. 5 No. 03 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

TAX ON PROPERTY OF LEGAL ENTITIES IN UZBEKISTAN: ECONOMIC SIGNIFICANCE AND MECHANISMS OF TAX ADMINISTRATION. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 1595-1599. https://doi.org/10.55640/

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