TAX INCENTIVES FOR PROPERTY TAX OF INDIVIDUALS IN UZBEKISTAN

This article examines the legal foundations and socio-economic significance of tax incentives related to property tax imposed on individuals in the Republic of Uzbekistan. The study analyzes the characteristics of the property taxation system based on the current provisions of the Tax Code and relevant academic literature. Particular attention is given to tax exemptions granted to socially vulnerable groups such as pensioners, persons with disabilities, war veterans, and large families.