LOCAL TAXES AND FEES LEVIED ON INDIVIDUALS AND THEIR IMPROVEMENT
Alijon TurayevSamarkand Institute of Economics and Service Associate Professor of the Department of "Investment and Innovations", PhDOg'abek RavshanovStudent at Samarkand Institute of Economics and Service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
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.
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