YER SOLIG‘INI UNDIRISHDAGI MUAMMOLAR VA ULARNI BARTARAF ETISH MASALALARI
Keywords:
Kalit so‘zlar: Yer solig‘i, soliq ma’muriyatchiligi, kadastr tizimi, soliq imtiyozlari, soliq to‘lovchilar, soliq siyosati, mahalliy byudjet, soliq yuki., Keywords: Land tax, tax administration, cadastral system, tax benefits, taxpayers, tax policy, local budget, tax burden.Abstract
Annotatsiya. Ushbu maqolada O‘zbekiston Respublikasida yer solig‘ini undirish jarayonida yuzaga kelayotgan asosiy muammolar tahlil qilinadi. Xususan, kadastr ma’lumotlarining to‘liq emasligi, soliq to‘lovchilarning xabardorlik darajasining pastligi, soliq imtiyozlarining noto‘g‘ri qo‘llanilishi va soliq ma’muriyatchiligining samaradorligi kabi muammolar ko‘rib chiqiladi. Shuningdek, ushbu muammolarni bartaraf etish uchun kadastr tizimini takomillashtirish, aholining soliq qonunchiligi bo‘yicha xabardorligini oshirish, soliq imtiyozlarini adolatli belgilash va soliq ma’muriyatchiligini modernizatsiya qilish kabi takliflar beriladi.
Abstract. This article analyzes the main problems encountered in the process of collecting land tax in the Republic of Uzbekistan. Specifically, issues such as incomplete cadastral data, low awareness among taxpayers, improper application of tax benefits, and inefficiencies in tax administration are examined. The article also proposes solutions to these problems, including improving the cadastral system, enhancing taxpayer awareness of tax legislation, ensuring fair allocation of tax benefits, and modernizing tax administration.
