LAND TAX FOR LEGAL ENTITIES IN UZBEKISTAN: TAX INCENTIVES AND PAYMENT PROCEDURES

This article analyzes the economic essence of land tax imposed on legal entities in the Republic of Uzbekistan, as well as the system of tax incentives and the procedures for calculating and paying this tax. The study examines the role of land tax in the national tax system and its importance in forming local budget revenues. Special attention is given to tax incentives provided to legal entities, including reduced tax rates and preferential conditions designed to stimulate investment, support agricultural development, and encourage efficient land use. The article also analyzes the procedures for determining the tax base, calculating tax liabilities, and fulfilling tax obligations by enterprises.