Implementation approaches for real estate tax reforms

Tulakov , Ulugbek, Тулаков , Улугбек, Тўлаков , Улуғбек

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

This article examines the key policy decisions related to the tax base and rates of real estate tax, as well as the important tax administration functions–valuation, calculation, and collection. It also focuses on reforming both the traditional annual property tax (levied on the assessed value of buildings and land plots) and transaction taxes (collected as a tax or state fee [stamp duty] upon the transfer of real estate ownership). The article provides proposals and recommendations for successfully implementing real estate tax reforms and improving tax administration. Based on the analysis of scholarly literature and international experience, detailed recommendations are offered on the practical aspects of reforming real estate taxes in Uzbekistan.

Maqola ma’lumotlari
MualliflarTulakov , Ulugbek, Тулаков , Улугбек, Тўлаков , Улуғбек
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-02-27
Jild3
Son2
Betlar340-367
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss2-pp340-367
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss2-pp340-367 · Maqolaning asl sahifasi

Kalit so‘zlar

налоговая политика, налоговая задолженность, исполнение налоговых обязательств, налоговое обременение, порядок принудительного исполнения, взыскание налоговой задолженности, налог на недвижимость, налоговые реформы, кадастровая оценка, налоговые ставки, tax policy, tax arrears, fulfilling tax obligations, tax lien, compulsory enforcement, tax arrears collection, real estate tax, tax reforms, cadastral valuation, tax rates, солиқ сиёсати, солиқ қарзи, солиқ мажбуриятларини бажариш, солиқ гарови, мажбурий ижро тартиби, солиқ қарзини ундириш, кўчмас мулк солиғи, солиқ ислоҳотлари, кадастр баҳолаш, солиқ ставкалари

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APATulakov , Ulugbek, Тулаков , Улугбек, & Тўлаков , Улуғбек (2025). IMPLEMENTATION APPROACHES FOR REAL ESTATE TAX REFORMS. Иқтисодий тараққиёт ва таҳлил, 3(2), 340-367. https://doi.org/10.60078/2992-877x-2025-vol3-iss2-pp340-367
GOST (OAK)Tulakov , Ulugbek, Тулаков , Улугбек, Тўлаков , Улуғбек IMPLEMENTATION APPROACHES FOR REAL ESTATE TAX REFORMS // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 2. – P. 340-367. – DOI: 10.60078/2992-877x-2025-vol3-iss2-pp340-367.
MLATulakov , Ulugbek, Тулаков , Улугбек, and Тўлаков , Улуғбек. “IMPLEMENTATION APPROACHES FOR REAL ESTATE TAX REFORMS.” Иқтисодий тараққиёт ва таҳлил, 3(2), 340-367, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss2-pp340-367
ChicagoTulakov , Ulugbek, Тулаков , Улугбек, and Тўлаков , Улуғбек. “IMPLEMENTATION APPROACHES FOR REAL ESTATE TAX REFORMS.” Иқтисодий тараққиёт ва таҳлил, 3(2), 340-367 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss2-pp340-367
HarvardTulakov , Ulugbek, Тулаков , Улугбек, and Тўлаков , Улуғбек (2025) ‘IMPLEMENTATION APPROACHES FOR REAL ESTATE TAX REFORMS’, Иқтисодий тараққиёт ва таҳлил, 3(2), 340-367. https://doi.org/10.60078/2992-877x-2025-vol3-iss2-pp340-367
BibTeX
@article{tulakovulugbek2025,
  title = {IMPLEMENTATION APPROACHES FOR REAL ESTATE TAX REFORMS},
  author = {Tulakov , Ulugbek and Тулаков , Улугбек and Тўлаков , Улуғбек},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {2},
  pages = {340-367},
  doi = {10.60078/2992-877x-2025-vol3-iss2-pp340-367},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss2-pp340-367}
}

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