IMPROVEMENT OF THE PRACTICE OF CALCULATING THE TAX BASE OF PROPERTY TAX OF INDIVIDUALS

Oltin Yuldashevna Ashurova; Shokhjahon Rakhmatov; Timur Khamidov

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Published: Nov 17, 2025

Keywords:

tax, individual, property, real estate, local tax, property tax, land tax, cadastral value, market value, tax rate.

Oltin Yuldashevna Ashurova

Shokhjahon Rakhmatov

Timur Khamidov

Abstract

This article studies the reforms being implemented to improve the practice of calculating property tax of individuals, the scientific views of leading economists on this issue, and analyzes based on statistical data.

Issue

Vol. 2 No. 11 (2025): Bulletin news in New Science Society International Scientific Journal

Section

Articles

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 immovable property: za i protiv // Finansy. No. 2.18.

3. Niyazmetov I.M. (2008) Analysis of the impact of the tax burden on the financial activities of business entities and budget revenues. i.f.n. diss. prepared for the degree. - T.: p. 99 p.

4. https://openbudget.uz - the open budget portal of the Republic of Uzbekistan

About the Journal

Bulletin news in New Science Society International Scientific Journal that offers authors the opportunity to publish their original research articles in a multidisciplinary field. The journal covers multidisciplinary areas of pedagogy, psychology, medical sciences, exact sciences, engineering, technology, management, and social and humanitarian sciences. Authors may submit their original manuscripts for review.

Editorila Team

Editor-in-Chief

Dr. Elizabeth Garira University of Bremen, Germany

Editorial Board

Stefan Künzell, University of Augsburg, Germany

Mei-ching Lien, Oregon State University, United States

Steve Lindsay, University of Victoria, Canada

Iring Koch, RWTH Aachen University, Germany

Manuel Perea, Universitat de València, Spain

Evie Vergauwe, Université de Genève, Switzerland

Rafikova Muattar Ravshanovna

Doctor of Philosophy in Pedagogical Sciences, Customs Institute, Uzbekistan

Rajabov Habibullo Ibodullayevich

Doctor of Philosophy in Political Science Tashkent State Transport University, Uzbekistan

Allaberdieva Kumri Khamraevna

Doctor of Philosophy in Pedagogical Sciences (PhD) Termiz State Institute of Pedagogy, Department of "Pre-School Teaching Methodology". Uzbekistan

Donayeva Shakhnoza Abduraimovna

Doctor of Philosophy in Pedagogical Sciences (PhD) Department of Primary Education of Termiz State University, Uzbekistan

Norgabilova Raykhona Davlatovna

Doctor of Philosophy in Pedagogical Sciences (PhD) Department of "Primary Education Theory" of Termiz State Pedagogical Institute, Uzbekistan

Muminova Nilufar Abdulla kizi

Associate professor, Ph.D.Tashkent University of Architecture and Construction, Department of Building Materials and Structures Technology, Uzbekistan

Jalilov Asliddin Kholmatovich

Associate Professor of the department of propaedeutics of children's diseases of Samarkand State Medical University, Uzbekistan

Kuriyazova Saodat Matkarimovna

Associate Professor of the Department of Histology and Medical Biology of the Tashkent Medical Academy, Uzbekistan

Samandarova Gulnoz Yarashovna

Doctor of Philosophy in Philological Sciences (PhD) Department of Uzbek Linguistics and Journalism, Bukhara State University,Uzbekistan

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