ISSUES OF IMPROVING THE TAXATION OF REAL ESTATE IN UZBEKISTAN
Sadiq R. Boymuratov
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.
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
Journal Name :
EPRA International Journal of Multidisciplinary Research (IJMR)
Published on : 2022-02-14