Improving the Practice of Calculating the Property Tax Base for Individuals

Authors

  • Ernazarov Nuriddin Doctor of Philosophy in Economics, SamSIES

Keywords:

tax, individual, property, real estate, local tax, property tax

Abstract

This article explores the reforms aimed at improving the practice of calculating property tax for individuals, analyzes the scientific views of leading economists on the issue, and evaluates data based on statistical sources.

References

1. Shmelev Yu.D., Margulis R.L. (2012) The new concept of the mechanism of non-moving physical devices and the mechanism of realization // Finance. No. 1.

2. Gorsky I. V. (2012) Taxation and immovability: za i protiv // Finansy. No. 2.18., Berezin M.Yu. (2011) Novyy nalog na nedvizhimost v rossiyskoi nalogovoy sisteme // Finansy. No. 4.

3. Loginova T.A. (2018). i.f.n. diis prepared for the degree. abstract. - M.: p. 7.

4. Mikhina E.V. (2005).

5. Loginova T.A. (2018) Strategy for the development of real estate taxation in the Russian Federation. Thesis prepared for the degree of Doctor of Philosophy. -M.: p. 7.

6. Niyazmetov I.M. (2008) Analysis of the impact of the tax burden on the financial activities of business entities and budget revenues. Thesis prepared for the degree of Doctor of Philosophy. -T.: p. 99 p.

7. https://openbudget.uz - Open Budget Portal of the Republic of Uzbekistan

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Published

2025-06-18

How to Cite

Nuriddin, E. (2025). Improving the Practice of Calculating the Property Tax Base for Individuals. American Journal of Business Practice, 2(6), 143–145. Retrieved from https://semantjournals.org/index.php/AJBP/article/view/2046

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