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Ways of property tax reform in the republic of Uzbekistan

Islambek NiyazmetovTashkent branch of Plekhanov Russian University of Economics
2021en

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The article discusses the practice of using property tax in Uzbekistan. Insufficient efficiency of the existing mechanisms of property taxation, the high cost of tax administration with a low fiscal value of the property taxes levied on individuals are revealed. Proposals regarding real estate tax have been formulated to introduce in the republic.

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