ISSUES OF IMPROVING THE TAXATION OF REAL ESTATE IN UZBEKISTAN

Authors

  • Sadiq R. Boymuratov Doctor of Philosophy, Senior Lecturer at the Department of Specialties, Fiscal Institute under the State Tax Committee of the Republic of Uzbekistan

Keywords:

property tax, objects of taxation, tax calculation base, cadastral value of property, market value of property, rental value, buildings and structures, tax benefits and preferences, market economy, interactive mode, database, database of information resources

Abstract

 This article is devoted to the analysis of the property taxation system in Uzbekistan, based on the study of international experience in real estate taxation. In addition, the article presents the identified shortcomings and gives appropriate proposals and recommendations for their elimination, rational and fair collection of tax on real estate.

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Published

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How to Cite

Sadiq R. Boymuratov. (2022). ISSUES OF IMPROVING THE TAXATION OF REAL ESTATE IN UZBEKISTAN. EPRA International Journal of Multidisciplinary Research (IJMR), 8(2), 146–151. Retrieved from http://eprajournals.net/index.php/IJMR/article/view/110

Issue

Vol. 8 No. 2 (2022): EPRA International Journal of Multidisciplinary Research (IJMR)

Section

Articles