EXPERIENCE OF FOREIGN COUNTRIES IN PROPERTY TAXING
DOI:
https://doi.org/10.47390/SPR1342V5I2Y2025N18Abstract
This article analyzes the experience of foreign countries in improving the property tax system. Specifically, the mechanisms of cadastral assessment, tax rates, and economic impact approaches used in developed countries such as the USA, Canada, Russia, Germany, Great Britain, and China have been studied. The article highlights the advantages of models that contribute to ensuring the economic efficiency of taxation, equal distribution of the tax burden, and regional development. The research findings are recommended as an important methodological basis for improving the property tax system in Uzbekistan and adapting it to the national economy.
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