THE ESSENCE AND PROCEDURE OF PAYING PROPERTY TAX BY INDIVIDUALS IN UZBEKISTAN

This scientific article analyzes the economic essence of property tax imposed on individuals, its fiscal significance, and the procedures for its calculation and payment. The research is based on the current tax legislation of the Republic of Uzbekistan, particularly the provisions of the Tax Code effective in 2026, as well as scientific literature and statistical data. The study examines the role of property tax in the formation of state budget revenues, the mechanism of taxation, and modern aspects of tax administration.