Кўчмас мулк солиғи: хориж тажрибаси ва Ўзбекистонда жорий қилиш истиқболлари

Abstract

The paper analyzes the experience of real estate taxation in developed countries, as well as its importance in the tax system. The necessity of a deep study of the conceptual basis of the real estate tax in developed countries and the development of practical recommendations for their effective use in the tax system of our country is substantiated. The paper also investigates the object and base of the real estate tax, the procedure and terms for determining the value of real estate, and the tax rate. The paper defines the prospects for introducing a real estate tax into the tax system of our country based on the study of foreign experience.