Issues of Improving the Mechanisms of Taxation of Land Plots and Property of Individuals in Uzbekistan
Keywords:
tax, individual, local tax, property tax, land tax, real estate tax, cadastral value, market value, tax rate
Abstract
This article is devoted to the analysis of the ongoing reforms in the area of taxation of land and property of individuals. In addition, the article studies peculiarities of the tax system of land and property based on the market value, as well as foundations for the introduction of real estate tax in practice. Moreover, the article provides overview of research considerations of leading economists regarding this issue. On the basis of statistical analysis, relevant conclusions and recommendations have been developed to improve the mechanism of taxation of land and property of individuals.
References
1. The Decree of the President of the republic of Uzbekistan №PD-6121 “On further improvement of resource taxes and property tax” dated December 3, 2020.
2. Finance. Textbook edited by the professor M.V. Romanovskiy, professor O.V.Vrublevskaya, professor B.M. Sabanti. – М.: Prospect. Yuright, 2001. p. 192.
3. Kosimova G.A., Shaakramov K. Local budgets. Manual. – T.: “Economics and Finance”.2012. 260 p.
4. Ishmurodov A.Ye. Regional economy. Textbook.- TSUE.2007-163 p.
5. Chernik. Taxes and taxation. Textboook - М.: MTsFER, 2006, - 528. p.
6. Bryzgalin A.V., Burdakov S.G. Legal regulation of the procedure for establishing and collecting local taxes and charges//Finance. 1996. № 1. - p. 30.
7. Toshmurodova B. Effective use of taxes in achieving economic development. Abstract of the dissertation claiming for the degree of the Doctor of Economics. – Tashkent , 2007. – 44 p.
8. Niyazmetov I.M Ensuring the stability of the tax system by improving taxation mechanisms. Abstract of the dissertation claiming for the degree of the Doctor of Economics. – Tashkent , 2018. – 72 p.
9. Yesmurzayev J. Improving the mechanism of collection of local taxes and charges under condition of the economy liberalization. Abstract of the dissertation claiming for the degree of the PhD in Economics. – Tashkent , 2007. – 24 p.
10. Abibullayev B.O. Issues of increasing the role of local taxes in the formation of budget revenues. Abstract of the dissertation claiming for the degree of the PhD in Economics. – Tashkent, 2009. – 118-125 p.
11. Pardayev U. Improving the methodology of forecasting the state budget. Abstract of the dissertation claiming for the degree of the PhD in Economics. – Tashkent , 2018. – 25-26 p.
12. A.Suvanov. ways to improve efficiency of local budget execution. Abstract of the dissertation claiming for the degree of the PhD in Economics. – Tashkent BFA, 2005. – 24 p.
13. Mirziyeyov Sh.M. Report on the main results of social development of the country in 2016 and the most important priorities of the economic program for 2017. “Halk suzi” newspaper, January `6, 2017. № 11 (6705).
14. hmelev Yu.D., Margulis R.L. On the new concept of tax on real estate of individuals and the mechanism of its implementation // Finance. 2012.
15. Gorskiy I.V. Real estate tax: pros and cons // Finance. 2012. No. 2.18. Berezin M. Yu. New tax on real estate in the Russian tax system // Finance. 2012. 2011.№ 4.
16. Aliev B. Kh., Musaeva Kh. M. Development of tax federalism in the context of Russian reforms//Taxes and financial law. 2012. № 3.
17. Aliev B.Kh. On the problems and pre-requisites of introducing real estate tax in the Russian Federation // Taxation. 2012. № 38.
18. Drojjina I.A. Formation of taxation systems for real estate objects based on a differentiated approach. Abstract of the dissertation claiming for the degree of the PhD in Economics. -О.: 2005. -p.12.
19. Mikhina E.V. Real estate tax and prospects for its development in the region. Abstract of the dissertation claiming for the degree of the PhD in Economics-М.:2005 p.-6.
20. Loginova T.A. Real estate taxation development strategy in the Russian Federation. И Abstract of the dissertation claiming for the degree of the PhD in Economics -М.: 2018.-p. 7.
21. Decree of the Cabinet of Ministers of the Republic of Uzbekistan № 1043 “On approving the Regulation on the procedure for calculation of the cadastral value of real estate, housing stock owned by individuals for the purpose of taxation” dated December 30, 2017.
22. Official data of the State Tax Committee of the Republic of Uzbekistan.
23. Official data of the State Tax Inspectorate of Surkhandarya region.
2. Finance. Textbook edited by the professor M.V. Romanovskiy, professor O.V.Vrublevskaya, professor B.M. Sabanti. – М.: Prospect. Yuright, 2001. p. 192.
3. Kosimova G.A., Shaakramov K. Local budgets. Manual. – T.: “Economics and Finance”.2012. 260 p.
4. Ishmurodov A.Ye. Regional economy. Textbook.- TSUE.2007-163 p.
5. Chernik. Taxes and taxation. Textboook - М.: MTsFER, 2006, - 528. p.
6. Bryzgalin A.V., Burdakov S.G. Legal regulation of the procedure for establishing and collecting local taxes and charges//Finance. 1996. № 1. - p. 30.
7. Toshmurodova B. Effective use of taxes in achieving economic development. Abstract of the dissertation claiming for the degree of the Doctor of Economics. – Tashkent , 2007. – 44 p.
8. Niyazmetov I.M Ensuring the stability of the tax system by improving taxation mechanisms. Abstract of the dissertation claiming for the degree of the Doctor of Economics. – Tashkent , 2018. – 72 p.
9. Yesmurzayev J. Improving the mechanism of collection of local taxes and charges under condition of the economy liberalization. Abstract of the dissertation claiming for the degree of the PhD in Economics. – Tashkent , 2007. – 24 p.
10. Abibullayev B.O. Issues of increasing the role of local taxes in the formation of budget revenues. Abstract of the dissertation claiming for the degree of the PhD in Economics. – Tashkent, 2009. – 118-125 p.
11. Pardayev U. Improving the methodology of forecasting the state budget. Abstract of the dissertation claiming for the degree of the PhD in Economics. – Tashkent , 2018. – 25-26 p.
12. A.Suvanov. ways to improve efficiency of local budget execution. Abstract of the dissertation claiming for the degree of the PhD in Economics. – Tashkent BFA, 2005. – 24 p.
13. Mirziyeyov Sh.M. Report on the main results of social development of the country in 2016 and the most important priorities of the economic program for 2017. “Halk suzi” newspaper, January `6, 2017. № 11 (6705).
14. hmelev Yu.D., Margulis R.L. On the new concept of tax on real estate of individuals and the mechanism of its implementation // Finance. 2012.
15. Gorskiy I.V. Real estate tax: pros and cons // Finance. 2012. No. 2.18. Berezin M. Yu. New tax on real estate in the Russian tax system // Finance. 2012. 2011.№ 4.
16. Aliev B. Kh., Musaeva Kh. M. Development of tax federalism in the context of Russian reforms//Taxes and financial law. 2012. № 3.
17. Aliev B.Kh. On the problems and pre-requisites of introducing real estate tax in the Russian Federation // Taxation. 2012. № 38.
18. Drojjina I.A. Formation of taxation systems for real estate objects based on a differentiated approach. Abstract of the dissertation claiming for the degree of the PhD in Economics. -О.: 2005. -p.12.
19. Mikhina E.V. Real estate tax and prospects for its development in the region. Abstract of the dissertation claiming for the degree of the PhD in Economics-М.:2005 p.-6.
20. Loginova T.A. Real estate taxation development strategy in the Russian Federation. И Abstract of the dissertation claiming for the degree of the PhD in Economics -М.: 2018.-p. 7.
21. Decree of the Cabinet of Ministers of the Republic of Uzbekistan № 1043 “On approving the Regulation on the procedure for calculation of the cadastral value of real estate, housing stock owned by individuals for the purpose of taxation” dated December 30, 2017.
22. Official data of the State Tax Committee of the Republic of Uzbekistan.
23. Official data of the State Tax Inspectorate of Surkhandarya region.
Published
2021-10-07
How to Cite
Amonovich, B. A. (2021). Issues of Improving the Mechanisms of Taxation of Land Plots and Property of Individuals in Uzbekistan. International Journal on Economics, Finance and Sustainable Development, 3(10), 40-53. https://doi.org/10.31149/ijefsd.v3i10.2231
Section
Articles
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