REFORM OF TAXATION FOR REAL ESTATE ABROAD
DOI:
https://doi.org/10.47390/SCP1342V3I8Y2023N12Keywords:
real estate tax, taxable base, tax benefits, cadastral value of property, non-taxable minimum, socially important objects, property tax, land tax, local budget, progressive tax.Abstract
The article focuses on real estate taxes in various developed foreign countries, noting that different countries have different approaches to property taxes and that tax rates can vary significantly, but generally, real estate taxes are levied at the local level and depend on the assessed value of the property. . Also, in recent years, the tax reforms carried out in a number of developed foreign countries in order to increase the share of real estate tax in the budget revenues and reduce the unfair distribution of the tax burden and their impact on the country's economy were studied, and proposals and recommendations were developed for their application in the tax system of our country.
References
Дрожжина, И.А. Формирование системы налогообложения объектов недвижимости на основе дифференцированного подхода: дис. … канд. экон. наук: 08.00.10. – Орел, 2005. – 188 с.
Смирнов, Д.А. Теория и методология имущественного налогообложения: дис. … д-ра экон. наук: 08.00.10. – М., 2010. – 392 с.
Алиев, Х.Б. Развитие налогообложения недвижимого имущества физических лиц в Российской Федерации: дис. … канд. экон. наук: 08.00.10. – Махачкала, 2012. – 169 с.
Маргулис, Р.Л. Совершенствование налогообложения недвижимого имущества физических лиц: дис. … канд. экон. наук: 08.00.10. – М., 2010. – 187 с.
Niyazmetov, I.M., Soliqqa tortish mexanizmlarini takomillashtirish orqali soliq tizimi barqarorligini taʼminlash. i.f.d. ilmiy darajasini olish uchun tayyorlangan dissertatsiya. 2018. – 274 b.
Musalimov, Sh.I. Mol-mulk soligʻini hisoblash va undirish mexanizmini takomillashtirish. PhD ilmiy darajasini olish uchun yozilgan dissertatsiya avtoreferati. – T.: 2020. – 58 b.
Boymurotov, S.R., Mahalliy byudjetlar daromadlarini barqarorlashtirishda yer va mol-mulk soliqlaridan foydalanish samaradorligini oshirish masalalari. PhD ilmiy darajasini olish uchun tayyorlangan dissertatsiya avtoreferati. – T.: 2021. – 57 b.
Toʻlakov, U.T., Koʻchmas mulkni soliqqa tortish mexanizmini takomillashtirish: Monografiya / U.T.Toʻlakov. – Termiz: TerDU nashr-matbaa markazi, 2022. – 128 b.
Toʻlakov, U.T., Koʻchmas mulkni soliqqa tortish mexanizmini takomillashtirish. PhD ilmiy darajasini olish uchun tayyorlangan dissertatsiya avtoreferati. – T., 2022. – 62 b.
Toʻlakov, U. (2023). Koʻchmas mulkni soliqqa tortishda xorijiy davlatlar tajribasi. Iqtisodiyot va taʼlim, 24(1), 407–416.
Niyazmetov, I., Voronin, S., Koraboev, B., Ugay, D., (2021). Ways of property tax reform in the republic of Uzbekistan. Obshchestvo i ekonomika, (3), 30-43.
Niyazmetov, I., Voronin, S., Koraboev, B., Ugay, D., (2021). International experince in real estate taxation. Obshchestvo i ekonomika, (2), 119-130.
Downloads
Published
How to Cite
Issue
Section
Categories
