IMPROVEMENT OF MECHANISMS FOR CALCULATION AND COLLECTION OF PROPERTY AND LAND TAXES FROM INDIVIDUALS
Keywords:
property tax, land tax, tax calculation, tax collection, digitalization, UzbekistanAbstract
This article examines the current state of mechanisms for calculating and collecting property and land
taxes from individuals in Uzbekistan and explores ways to improve them. The study analyzes factors affecting the
accuracy of tax calculation, the efficiency of tax collection, and the quality of tax services. A mixed-methods approach
was employed, combining qualitative analysis (of regulatory documents) and quantitative analysis (of tax collection
statistics for 2020–2024). Findings highlight the positive impact of digitalization on tax calculation but identify
challenges such as incomplete cadastral data, insufficient qualifications of tax officials, and low legal awareness
among taxpayers. The article provides practical recommendations for modernizing the tax system
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