International experince in real estate taxation

Occupation: Head of the Department of the Institute for Fiscal Research under the Ministry of Finance of the Republic of Uzbekistan
Affiliation: Institute for Fiscal Research under the Ministry of Finance of the Republic of Uzbekistan
Address: Tashkent, Republic of Uzbekistan

S. Voronin

Affiliation: Chief Expert, Institute of Fiscal Studies under the Ministry of Finance of the Republic of Uzbekistan
Address: Tashkent, Uzbekistan

Bobur Koraboev

Occupation: Chief Specialist of the Institute for Fiscal Research under the Ministry of Finance of the Republic of Uzbekistan
Affiliation: Institute for Fiscal Research under the Ministry of Finance of the Republic of Uzbekistan
Address: Tashkent, Uzbekistan

Daria Ugay

Occupation: Leading Specialist of the Institute for Fiscal Research under the Ministry of Finance of the Republic of Uzbekistan, Tashkent, Republic of Uzbekistan
Affiliation: Institute for Fiscal Research under the Ministry of Finance of the Republic of Uzbekistan, Tashkent, Republic of Uzbekistan
Address: Tashkent, Republic of Uzbekistan

Journal name

Obshchestvo i ekonomika

Edition

Issue 2

Pages

119-130

Abstract

The article discusses the foreign experience of real estate taxation (tax rates, tax base, taxation objects, benefits). It is shown that real estate taxation instruments differ by country and region. Particular attention is paid to the analysis of the application of tax incentives. It is substantiated that exemption from real estate taxation for socially important facilities is typical for almost all countries of the world. This said, conclusions are drawn about the positive and problematic aspects of using real estate tax in the national economy (the use of the tax base, non-taxable minimum and other elements).

Keywords

real estate tax, taxable base, tax incentives, cadastral value of property, non-taxable minimum, socially important objects, property tax

Received

03.02.2021

Publication date

18.02.2021

Number of characters

23041

Cite

GOST	Niyazmetov I., Voronin S., Koraboev B., Ugay D. International experince in real estate taxation // Obshchestvo i ekonomika – 2021. – Issue 2 C. 119-130 [Electronic resource]. URL: https://oie.jes.su/S020736760013649-2-1 (circulation date: 19.04.2024). DOI: 10.31857/S020736760013649-2
MLA	Niyazmetov, Islambek, Voronin, S., Koraboev, Bobur, Ugay, Daria "International experince in real estate taxation." Obshchestvo i ekonomika 2 (2021):119-130. DOI: 10.31857/S020736760013649-2
APA	Niyazmetov I., Voronin S., Koraboev B., Ugay D. (2021). International experince in real estate taxation. Obshchestvo i ekonomika (2), pp.119-130 DOI: 10.31857/S020736760013649-2

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