TAX INCENTIVES FOR PROPERTY TAX OF INDIVIDUALS IN UZBEKISTAN
Usmonov Sardor ShavkatovichStudent 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
Аннотация
This article examines the legal foundations and socio-economic significance of tax incentives related to property tax imposed on individuals in the Republic of Uzbekistan. The study analyzes the characteristics of the property taxation system based on the current provisions of the Tax Code and relevant academic literature. Particular attention is given to tax exemptions granted to socially vulnerable groups such as pensioners, persons with disabilities, war veterans, and large families.
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