Published March 31, 2026
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TAX RATES OF LAND TAX COLLECTED FROM INDIVIDUALS IN UZBEKISTAN
Authors/Creators
- 1. Student of Samarkand institute of economics and service
- 2. Acting associate professor of the department of "Investment and Innovations", PhD
Description
Land taxation is an important component of the fiscal system of the Republic of Uzbekistan and plays a significant role in regulating land relations and generating local budget revenues. This study analyzes the tax rates applied to land tax collected from individuals under the current tax legislation of Uzbekistan. The research is based on the provisions of the Tax Code, official statistical data, and scientific literature related to taxation and land economics. The study examines the principles of determining tax rates for agricultural and non-agricultural land, the role of regional differentiation, and the economic implications of land taxation.
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Additional details
References
- Musgrave, R. A., & Musgrave, P. B. (1989). Public finance in theory and practice. McGraw-Hill.
- George, H. (2009). Progress and poverty. Cambridge University Press.
- .Bird, R. M., & Slack, E. (2014). International handbook of land and property taxation. Edward Elgar Publishing.
- .State Tax Committee of the Republic of Uzbekistan. (2024). Tax policy and tax administration statistics. Tashkent.
- The Tax Code of the Republic of Uzbekistan. (2026). Tashkent.