THE ESSENCE AND PROCEDURE OF PAYING PROPERTY TAX BY INDIVIDUALS IN UZBEKISTAN
Jabborova DildoraStudent of Samarkand institute of economics and serviceTurayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations", PhD
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
This scientific article analyzes the economic essence of property tax imposed on individuals, its fiscal significance, and the procedures for its calculation and payment. The research is based on the current tax legislation of the Republic of Uzbekistan, particularly the provisions of the Tax Code effective in 2026, as well as scientific literature and statistical data. The study examines the role of property tax in the formation of state budget revenues, the mechanism of taxation, and modern aspects of tax administration.
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