Publication Details
Issue: Vol 6, No 7 (2023)
ISSN: 2576-5973
Abstract
In the article, at the current stage of the liberalization and modernization of the economy in the Republic of Uzbekistan, the description of the systematic reforms of the property tax levied on individuals based on the current tax legislation, the necessity and importance of their improvement, the characteristics and problems of the present time, the state's property and capital of individuals and their protection, viewed from the point of view of its operational measures to ensure guarantees of interest in property and capital growth.
Keywords
property and capital
value of property and capital of individuals
residual value of property
cadastral value of property
property tax from individuals