PROCEDURE FOR CALCULATING AND TRANSFERRING THE PROPERTY TAX OF INDIVIDUALS TO THE BUDGET

Zarina Husanovna  Rafiyeva; Madinabonu Ikhtiyor qizi Bahodirova

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Published: Dec 30, 2025

Keywords:

individuals, property tax, tax base, cadastral value, tax rate, tax exemptions, tax calculation, tax administration, cadastral valuation, real estate, tax code, fiscal policy, tax system, property valuation.

Zarina Husanovna Rafiyeva

Madinabonu Ikhtiyor qizi Bahodirova

Abstract

This article examines the essence of the property tax levied on individuals, the procedure for its calculation, the mechanisms for determining the tax base, and the practical stages involved in transferring the tax to the budget. In addition, the provisions related to property tax rates, exemptions, and payment deadlines based on the Tax Code of the Republic of Uzbekistan are analyzed. Based on a review of scientific sources and practical guidelines related to the topic, proposals aimed at improving the efficiency of tax collection are developed.

Issue

Vol. 2 No. 12 (2025): Bulletin news in New Science Society International Scientific Journal

Section

Articles

References

1. Tax Code of the Republic of Uzbekistan. – Tashkent, 2024.

2. Vakhobov A., Sultanov Sh. “Taxes and Taxation.” – Tashkent: Economics Publishing House.

3. Official statistical data of the State Tax Committee.

4. Resolutions of the Cabinet of Ministers of the Republic of Uzbekistan on real estate valuation procedures.

5. World Bank. “Property Taxation Reform in Developing Countries” – analytical reports.

6. OECD Tax Policy Studies – special publications on Property Taxation.

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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