PECULIARITIES OF PROPERTY TAXATION IN UZBEKISTAN
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Abstrak
This article examines the peculiarities of property taxation in Uzbekistan, focusing on its legal framework, economic implications, and administrative practices. The study highlights the role of property taxes as a crucial source of state revenue and their impact on the management and utilization of assets by individuals and legal entities. Emphasis is placed on the specific features of property tax calculation, valuation methods, exemptions, and incentives in the Uzbek context. The paper also analyzes the challenges faced by taxpayers, including compliance issues, legislative ambiguities, and administrative procedures, as well as the measures adopted by authorities to improve tax collection efficiency. The findings underscore the importance of developing a transparent, fair, and effective property taxation system to ensure fiscal stability, encourage proper asset management, and stimulate economic development.
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