Ways of property tax reform in the republic of Uzbekistan

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:
Institute of Fiscal Studies under the Ministry of Finance of the Republic of Uzbekistan
Tashkent branch of Plekhanov Russian University of Economics
Address: 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: 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 3

Pages

30-43

Abstract

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.

Keywords

property, real estate, taxes, taxation, property tax, tax rate, social deductions

Received

24.03.2021

Publication date

25.03.2021

Number of characters

28506

Cite

GOST	Niyazmetov I., Voronin S., Koraboev B., Ugay D. Ways of property tax reform in the republic of Uzbekistan // Obshchestvo i ekonomika – 2021. – Issue 3 C. 30-43 [Electronic resource]. URL: https://oie.jes.su/S020736760014257-1-1 (circulation date: 24.04.2024). DOI: 10.31857/S020736760014257-1
MLA	Niyazmetov, Islambek, Voronin, S., Koraboev, Bobur, Ugay, Daria "Ways of property tax reform in the republic of Uzbekistan." Obshchestvo i ekonomika 3 (2021):30-43. DOI: 10.31857/S020736760014257-1
APA	Niyazmetov I., Voronin S., Koraboev B., Ugay D. (2021). Ways of property tax reform in the republic of Uzbekistan. Obshchestvo i ekonomika (3), pp.30-43 DOI: 10.31857/S020736760014257-1

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