TAX RATES OF LAND TAX COLLECTED FROM INDIVIDUALS IN UZBEKISTAN
Bozorov Jobir DilmurodovichStudent 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
Land taxation is an important component of the fiscal system of the Republic of Uzbekistan and plays a significant role in regulating land relations and generating local budget revenues. This study analyzes the tax rates applied to land tax collected from individuals under the current tax legislation of Uzbekistan. The research is based on the provisions of the Tax Code, official statistical data, and scientific literature related to taxation and land economics. The study examines the principles of determining tax rates for agricultural and non-agricultural land, the role of regional differentiation, and the economic implications of land taxation.
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