KOʻCHMAS MULKLARNI OMMAVIY BAHOLASH VA UNING XUSUSIYATLARI

The article examines the issues of real estate taxation, its features, scientists who conducted research in this area, the legal basis for real estate taxation, the proposed methodology for indexing cadastral value, approaches to assessing cadastral value in real estate taxation, as well as the experience of foreign countries in setting real estate tax rates

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