TAX ON PROPERTY OF LEGAL ENTITIES IN UZBEKISTAN: ECONOMIC SIGNIFICANCE AND MECHANISMS OF TAX ADMINISTRATION

This article analyzes the economic essence and fiscal significance of the property tax imposed on legal entities in the Republic of Uzbekistan. The study examines the mechanisms of calculating and paying the property tax based on the current tax legislation of Uzbekistan, particularly the provisions of the Tax Code and relevant regulatory acts. The research also evaluates the role of property taxation in the formation of state budget revenues and its impact on the efficient use of fixed assets by enterprises. In addition, the ongoing digitalization of tax administration contributes to improving transparency, reducing compliance costs and strengthening the efficiency of tax collection.

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