Issues of Improving the Mechanisms of Taxation of Land Plots and Property of Individuals in Uzbekistan

This article is devoted to the analysis of the ongoing reforms in the area of taxation of land and property of individuals. In addition, the article studies peculiarities of the tax system of land and property based on the market value, as well as foundations for the introduction of real estate tax in practice. Moreover, the article provides overview of research considerations of leading economists regarding this issue. On the basis of statistical analysis, relevant conclusions and recommendations have been developed to improve the mechanism of taxation of land and property of individuals.