PROCEDUREFORCALCULATINGANDPAYINGLANDTAXFROMLEGALENTITIESINUZBEKISTAN
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ThisarticleanalyzestheprocedureforcalculatingandpayinglandtaxbylegalentitiesintheRepublicofUzbekistaninaccordancewiththecurrenttaxlegislation.Thestudyexaminesthelegalframeworkregulatinglandtaxation,thedeterminationofthetaxbase,applicabletaxrates,andthemechanismsoftaxreportingandpayment.Particularattentionisgiventorecentreformsintaxadministrationandthedigitalizationoftaxreportingsystems.Theresearchdemonstratesthattheexistinglandtaxationsystemcontributestoimprovingfiscalstability,strengtheninglocalbudgetrevenues,andencouragingefficientuseoflandresources
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Zenodo创建时间:
2026-04-02



