PECULIARITIES OF PROPERTY TAXATION IN UZBEKISTAN

This study examines the peculiarities of property taxation in Uzbekistan under the 2026 legal framework. It analyzes the structure, valuation methods, rate differentiation, administrative procedures, and socio-economic implications of property taxes for both natural and legal persons. Emphasis is placed on the statutory minimum cadastral valuation, progressive and differentiated rates, digitalized reporting systems, and targeted incentives for investment and social welfare.本研究针对乌兹别克斯坦2026年法律框架下的财产税（property taxation）制度特质展开探析，剖析了覆盖自然人（natural persons）与法人（legal persons）的财产税税制结构、估值方法、税率差异化设计、征管流程及社会经济效应。研究重点聚焦于法定最低地籍估值（cadastral valuation）、累进与差异化税率体系、数字化申报系统，以及面向投资与社会福利的定向激励政策。