The Importance of Taxes in Increasing the Effective Use of Land in Uzbekistan and Factors Affecting Their Collection

Akmaljon Abdurashidovich Tursunov

Abstract


This article analyzes the importance of land tax, its role in the formation of the state budget, the impact of effective and productive use of land on the value of land tax. Also, based on the in–depth analysis of the factors affecting the level of land tax collection, the necessary proposals have been formulated. 


Keywords


Tax Policy; Tax Administration; Tax System; Tax Base; Proper Taxes; Land Tax; Property Tax; Local Taxes

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References


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DOI: http://dx.doi.org/10.18415/ijmmu.v10i8.5071

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