Land Tax on Individuals

This article analyzes the essence, legal framework, and practical significance of land tax imposed on individuals in the Republic of Uzbekistan. The study examines the role of land tax in forming state budget revenues, its calculation procedures, and the system of existing tax benefits. Particular attention is given to the regulatory basis established by the Tax Code of the Republic of Uzbekistan and ongoing reforms aimed at improving land taxation. The research highlights that land tax is not only a fiscal instrument but also an important mechanism for regulating land use and ensuring the rational utilization of land resources. Based on legislative analysis and practical observations, the article identifies key challenges in the current system and proposes recommendations for its further improvement.