CURRENT STATUS OF LAND TAX COLLECTED FROM INDIVIDUALS AND ISSUES OF IMPROVEMENT

This article analyzes the economic essence of land tax in Uzbekistan, its role and importance in local budget revenues, and existing problems in the process of its collection. Land tax is an important component of tax policy, which not only ensures the stability of the state budget, but also plays a significant role as a tool to encourage rational use of land. Finally, practical proposals are developed for improving land tax policy, including expanding the tax base, strengthening the regulatory framework, and using the experience of foreign countries.