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| Open Access | LOCAL TAXES AND FEES LEVIED ON INDIVIDUALS AND THEIR IMPROVEMENT
Alijon Turayev , Samarkand Institute of Economics and Service Associate Professor of the Department of "Investment and Innovations", PhD Og‘abek Ravshanov , Student at Samarkand Institute of Economics and ServiceAbstract
This study examines local taxes and fees levied on individuals in the Republic of Uzbekistan and explores ways to improve their administration and effectiveness. It analyzes the legal framework, calculation methods, collection and reporting procedures, and compliance mechanisms. The research evaluates the impact of these taxes and fees on individual taxpayers and regional budgets, and provides recommendations to enhance transparency, efficiency, and fairness in local tax administration.
Keywords
Local Taxes, Fees, Individual Taxpayers, Tax Administration, Compliance, Revenue Improvement, Uzbekistan
References
Karimov, A. (2021). Local Taxation on Individuals in Uzbekistan: Legal and Practical Aspects. Tashkent: Finance University Press.
Tursunov, B. (2022). Administration and Compliance of Local Taxes and Fees. Journal of Taxation and Public Finance, 6(9), 47–66.
Bird, R., & Zolt, E. (2019). Local Taxes and Subnational Fiscal Systems: International Perspectives. Cambridge: Cambridge University Press.
OECD. (2020). Improving Local Tax Administration and Compliance. Paris: OECD Publishing.
State Tax Committee of the Republic of Uzbekistan. (2023). Tax Code of the Republic of Uzbekistan. Tashkent: Government Printing House.
World Bank. (2021). Subnational Fiscal Policies and Local Revenue Generation: Case Studies. Washington, D.C.: World Bank Publications.
European Commission. (2018). Guidelines on Local Taxation and Subnational Finance. Brussels: European Union.
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This work is licensed under a Creative Commons Attribution 4.0 International License.