Improving the mechanisms of digitalization and cadastral data integration in the administration of land tax on individuals

Ramazonov, Ulugbek ogli Ramazonov

«Инновацион иқтисодиёт» журнали · 2026-yil

Annotatsiya

This article provides a systematic analysis of the existing challenges in the calculation and payment of land tax by individuals in Uzbekistan. The relevance of the study is determined by the growing importance of land tax in the formation of local budget revenues and the need to ensure efficient and rational use of land resources. The purpose of the research is to identify organizational, economic, and legal problems in the practice of individual land taxation and to develop scientifically grounded proposals for their elimination. The methodological framework is based on analysis and synthesis, comparative legal analysis, statistical data generalization, and a systemic approach. The article examines the role of land tax in local budget revenues, the current state of the taxation mechanism, digitalization processes, and directions for improving tax administration. The findings reveal key systemic issues, including the absence of a unified integrated land information database, ambiguity in the legal status of certain land plots, the existence of tax arrears, and a low level of tax culture among taxpayers. Practical and regulatory recommendations are proposed to deepen digitalization in the land tax system, integrate cadastral and tax authority information systems, strengthen taxpayer awareness initiatives, and improve the legal framework. The results of the study have scientific and practical significance and contribute to increasing local budget revenues and promoting the efficient use of land resources

Maqola ma’lumotlari
MualliflarRamazonov, Ulugbek ogli Ramazonov
Jurnal«Инновацион иқтисодиёт» журнали
NashriyotҚарши дaвлaт техника универcитети
ISSN3030-315x
Nashr sanasi2026-04-18
Jild50
Son01
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

Land Tax on Individuals, land Tax Administration, local Budget Revenues, fiscal Management of Land Resources, tax Base Determination Mechanism, integration of Land Cadastre and Tax System, Земельный налог с физических лиц, администрирование земельного налога, доходы местных бюджетов, фискальное управление земельными ресурсами, механизм определения налоговой базы, интегрatsiя земельного кадастра и налоговой системы, Jismoniy shaxslar yer solig‘i, yer solig‘i ma’muriyatchiligi, mahalliy byudjet daromadlari, yer resurslarini fiskal boshqarish, soliq bazasini aniqlash mexanizmi, yer kadastri va soliq integratsiyasi

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APARamazonov, Ulugbek ogli Ramazonov (2026). IMPROVING THE MECHANISMS OF DIGITALIZATION AND CADASTRAL DATA INTEGRATION IN THE ADMINISTRATION OF LAND TAX ON INDIVIDUALS. «Инновацион иқтисодиёт» журнали, 50(01). https://ojs.qmii.uz/index.php/ej/article/view/1239
GOST (OAK)Ramazonov, Ulugbek ogli Ramazonov IMPROVING THE MECHANISMS OF DIGITALIZATION AND CADASTRAL DATA INTEGRATION IN THE ADMINISTRATION OF LAND TAX ON INDIVIDUALS // «Инновацион иқтисодиёт» журнали. – 2026. – T. 50, № 01.
MLARamazonov, Ulugbek ogli Ramazonov. “IMPROVING THE MECHANISMS OF DIGITALIZATION AND CADASTRAL DATA INTEGRATION IN THE ADMINISTRATION OF LAND TAX ON INDIVIDUALS.” «Инновацион иқтисодиёт» журнали, 50(01), 2026. https://ojs.qmii.uz/index.php/ej/article/view/1239
ChicagoRamazonov, Ulugbek ogli Ramazonov. “IMPROVING THE MECHANISMS OF DIGITALIZATION AND CADASTRAL DATA INTEGRATION IN THE ADMINISTRATION OF LAND TAX ON INDIVIDUALS.” «Инновацион иқтисодиёт» журнали, 50(01) (2026). https://ojs.qmii.uz/index.php/ej/article/view/1239
HarvardRamazonov, Ulugbek ogli Ramazonov (2026) ‘IMPROVING THE MECHANISMS OF DIGITALIZATION AND CADASTRAL DATA INTEGRATION IN THE ADMINISTRATION OF LAND TAX ON INDIVIDUALS’, «Инновацион иқтисодиёт» журнали, 50(01). https://ojs.qmii.uz/index.php/ej/article/view/1239
BibTeX
@article{ramazonovulugbekogliramazonov2026,
  title = {IMPROVING THE MECHANISMS OF DIGITALIZATION AND CADASTRAL DATA INTEGRATION IN THE ADMINISTRATION OF LAND TAX ON INDIVIDUALS},
  author = {Ramazonov, Ulugbek ogli Ramazonov},
  journal = {«Инновацион иқтисодиёт» журнали},
  year = {2026},
  volume = {50},
  number = {01},
  url = {https://ojs.qmii.uz/index.php/ej/article/view/1239}
}

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