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www.T-Science.org       p-ISSN 2308-4944 (print)       e-ISSN 2409-0085 (online)
SOI: 1.1/TAS         DOI: 10.15863/TAS

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ISJ Theoretical & Applied Science 10(90) 2020

Philadelphia, USA

* Scientific Article * Impact Factor 6.630


Musalimov, S. I.

Ways to enhance the mechanism of calculating and paying land tax in the republic of Uzbekistan.

Full Article: PDF

Scientific Object Identifier: http://s-o-i.org/1.1/TAS-10-90-35

DOI: https://dx.doi.org/10.15863/TAS.2020.10.90.35

Language: English

Citation: Musalimov, S. I. (2020). Ways to enhance the mechanism of calculating and paying land tax in the republic of Uzbekistan. ISJ Theoretical & Applied Science, 10 (90), 185-190. Soi: http://s-o-i.org/1.1/TAS-10-90-35 Doi: https://dx.doi.org/10.15863/TAS.2020.10.90.35

Pages: 185-190

Published: 30.10.2020

Abstract: This article explores approaches to the improvement of objects of taxation of land tax in Uzbekistan and the establishment of tax rates. The analysis of tax revenues on land tax in the Republic of Uzbekistan, the general trends in land taxation of legal and persons and individuals. The problems of taxation of land in the Republic of Uzbekistan are identified and methods for determining the tax base taking into account international experience. Land tax rates, which are levied on the legal entities and population for the use of land areas located in the rural areas.

Key words: tax, taxation, land tax, legal entities, tax rates, local budget, tax rates for legal and individuals.


 

 

 

 

 

 

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