PROCEDURE FOR CALCULATING AND PAYING LAND TAX FROM LEGAL ENTITIES IN UZBEKISTAN
DOI:
https://doi.org/10.55640/Keywords:
land tax, legal entities, tax calculation, tax administration, land resources, Uzbekistan tax system.Abstract
This article analyzes the procedure for calculating and paying land tax by legal entities in the Republic of Uzbekistan in accordance with the current tax legislation. The study examines the legal framework regulating land taxation, the determination of the tax base, applicable tax rates, and the mechanisms of tax reporting and payment. Particular attention is given to recent reforms in tax administration and the digitalization of tax reporting systems. The research demonstrates that the existing land taxation system contributes to improving fiscal stability, strengthening local budget revenues, and encouraging efficient use of land resources.
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References
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