Author: Зайдуллаев, Абдуҳабиб Болиқул ўғли

Annotation: This article examines the improvement of the mechanism for taxation of individuals’ property. Property tax imposed on individuals is of significant importance in developed countries due to its considerable share in local budget tax revenues. In improving the mechanism of property taxation of individuals, this tax should be considered not only as a fiscal instrument, but also as an important tool for ensuring social equality. Based on the conducted analysis, relevant conclusions and recommendations on improving the property tax of individuals have been formulated.

Keywords: local budget, property value, taxation, tax base, tax rate, property tax, tax benefit.

Pages in journal: 272 - 282