This article addresses the complexities inherent in real estate taxation systems. It highlights the lack of clearly defined priority areas in methods for calculating property taxes. The primary forms of taxation identified include ad valorem tax (based on property value), area-based tax, and income tax derived from real estate. Despite the diversity of these forms, there is a global trend toward ensuring fairness, transparency, and user-friendliness in the development of real estate tax systems. In this context, the integration of artificial intelligence and Automated Valuation Models (AVM) is becoming increasingly significant. The main objective of the paper is to analyze the fundamental elements of the real estate taxation system and to substantiate the crucial role of the property appraiser in ensuring consistency and equity within the taxing process. The research findings demonstrate that real estate taxation is a system composed of interconnected and complementary elements. Furthermore, the study scientifically justifies which specific stages of the taxable value determination process should be directly conducted by professional appraisers.
| Mualliflar | Khushvaqtov, Jasur, Хушвактов , Жасур, Xushvaqtov , Jasur |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2026-02-19 |
| Jild | 3 |
| Son | 1 |
| Betlar | 483-498 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2026-vol3-iss1-pp483-498 |
DOI: 10.60078/3060-4842-2026-vol3-iss1-pp483-498 · Maqolaning asl sahifasi
real estate taxation system, taxable value, mass appraisal of real estate, real estate appraisers, Computer-Assisted Mass Appraisal (CAMA), Automated Valuation Model (AVM), система налогообложения недвижимости, налогооблагаемая стоимость, массовая оценка недвижимости, оценщики недвижимости, автоматизированная система массовой оценки (CAMA), автоматизированная модель оценки (AVM), ko‘chmas mulkni soliqqa tortish tizimi, soliqqa tortiladigan qiymat, ko‘chmas mulkni ommaviy baholash, ko‘chmas mulk baholovchilari, kompyuter yordamida ommaviy baholash (CAMA), avtomatlashtirilgan baholash modeli (AVM)
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