THE ESSENCE AND PAYMENT PROCEDURE OF PROPERTY TAX ON INDIVIDUALS IN UZBEKISTAN

This article examines the economic essence and payment procedure of property tax on individuals in the Republic of Uzbekistan. The study analyzes the theoretical foundations of property taxation, its role in the tax system, and its significance in ensuring stable fiscal revenues for the state budget. Particular attention is paid to the legal framework regulating property taxation based on the current Tax Code of Uzbekistan and other legislative acts.