Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-05-85-83
DOI: https://dx.doi.org/10.15863/TAS.2020.05.85.83
Language: English
Citation: Musalimov, S. I. (2020). Improvement of mechanism of the calculation and collection of property tax in Uzbekistan. ISJ Theoretical & Applied Science, 05 (85), 446-451. Soi: http://s-o-i.org/1.1/TAS-05-85-83 Doi: https://dx.doi.org/10.15863/TAS.2020.05.85.83 |
Pages: 446-451
Published: 30.05.2020
Abstract: The article explores approaches to the formation of objects of taxation of property tax in foreign countries and the establishment of tax rates. The analysis of tax revenues on property tax in the Republic of Uzbekistan, the general trends in property taxation of legal persons and individuals. The problems of taxation of real estate in the Republic of Uzbekistan are identified and methods for determining the tax base taking into account international experience.
Key words: tax, taxation, property tax, assessment of taxation objects, tax rates, local budget, tax rates for individuals.
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