Stimulating the efficient use of agricultural land based on the improved methodology for land tax calculation

Uzbekkhon Mukhtorov,V Breskich,S Uvarova

doi:10.1051/e3sconf/202124403013

Uzbekkhon Mukhtorov, V Breskich + Show 1 more

Open Access

https://doi.org/10.1051/e3sconf/202124403013

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Abstract

Article develops recommendations for the use of reducing (incentive) coefficients in land tax calculation of on agricultural lands, taking into account the quality of land and interrelation between an increase and decrease in soil fertility, which leads to an increase in land tax. In calculating land taxation, this is formed based on the normative value of agricultural land. The calculation of the normative value of agricultural land is inextricably linked with the soil quality index (SQI), which determines the fertility of the soil. As decreasing and increasing coefficients in the growth of productivity in 11 agriultural farms of “Pakhtaobod” massif of Nishan adiminstrative district of Kashkadarya province, when the normative value changed for the better, the amount of land tax decreased by 18.933.000 UZS (19.5%) and in 10 agriсultural farms the increase in the amount of land tax by 7.070.820 UZS (15.8%) in the negative condition.

Highlights

IntroductionThe application of payments on agricultural lands is used to promote the rational use of land, their protection, increase soil fertility, and financing these activities
In Uzbekistan, as in other countries, certain payments are made for land use
The reason is that in agricultural lands their normative value will lead to an increase in the amount of land tax when the fertility of the soil is high, and the decrease in the fertility of the soil will lead to a decrease in the land tax

Summary

Introduction

The application of payments on agricultural lands is used to promote the rational use of land, their protection, increase soil fertility, and financing these activities. When calculating land tax in agricultural land, it is necessary to improve the method of its calculation through incentives It should be approached as financial regulators that maximize the productivity characteristics of agricultural lands, stimulate production activities and finance land protection measures. This will be done on the basis of improving the system of land tax calculation as the main source of funding for land protection activities[4]

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