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| Open Access | THE ECONOMIC ESSENCE OF LAND TAX AND WAYS TO IMPROVE IT
Bahronova Umida Sanjar kizi , Student, Group ST-55/24 Taxation and Tax Administration Program Mauzerov Jaxongir Ulug'bek ugli , Tashkent State University of Economics Deputy Dean for Academic Affairs, Faculty of Taxes and Budget AccountingAbstract
This scientific article analyzes the economic essence of land tax, its role in forming state budget revenues, its importance in ensuring rational use of land resources, and issues of improving the tax mechanism. Additionally, foreign experience with land taxation is studied, and priority directions for reforming land tax in the Republic of Uzbekistan are substantiated.
Keywords
land tax, tax system, land resources, fiscal policy, tax base, cadastral value, local budget.
References
Tax Code of the Republic of Uzbekistan
Ricardo D. Political Economy and Tax Theory
Musgrave R. Public Finance in Theory and Practice
Stiglitz J. Economics of the Public Sector
State Tax Committee of the Republic of Uzbekistan Data
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This work is licensed under a Creative Commons Attribution 4.0 International License.