This article examines the legal basis of land taxation, according to which the legal directions of the effective organization of the land tax administration in the tax policy of our country, the ways of their rational use, and also the economic and financial issues related to the land tax are clarified in the legislation.
In the article, the composition of local budget revenues, the role of land tax, which is considered as a local tax, in the budget-tax policy, scientific and theoretical views on the formation of local budget revenues, as well as the organizational, legal and financial foundations of the formation of local budget revenues, the existing land tax in the conditions of tax reforms carried out in our republic today, in particular, the characteristics of these taxes, the experience of foreign countries in order to further improve the effective and productive use of land.
In this article, it became known that the benefits provided by the state play an important role in the efficient use of the household lands of the population in eliminating the problem of food insecurity. In particular, the analysis of statistical data on households and farms was studied. In our country, the practice of secondary distribution of land allocated to the population was studied, and its impact on the dynamics of production was determined. Positive and negative factors affecting the use of homestead land by the population were determined. Conclusions based on the mechanisms of financial support for homesteading and the impact of increasing land productivity, attracting new irrigation technologies, and rational, economical use of water in increasing the incomes of the population have been formed.
In this article, the importance of leguminous grain crops in the agriculture of our country and the effective cultivation and use of the products obtained from them, raising the economic volume to a high level in the region, analyzing the economic situation of places where land and water resources are scarce in agriculture, and in this case in the regions existing problems and shortcomings of increasing the productivity of leguminous plants, directions and levers of the economic policy of our country implemented in this regard are analyzed.
This article examines the theoretical foundations of the synergistic approach in land resource use, explores its practical applications, and highlights its economic, ecological, and social benefits. The synergistic approach enables sustainable outcomes through integrated land resource management, cooperation among various stakeholders, cross-sectoral integration, and the use of innovative technologies. The author analyzes the essence of synergy from the perspective of modern scientific approaches and reveals the interconnections between agriculture, ecology, and economics.
This article discusses the occurrence of tax debts of legal entities and individuals, the declaration of their total annual income, the problems that arise when collecting the amount of debt on property and land taxes at the expense of their property, as well as a proposal on how to eliminate it, the procedure for digitizing the tax debt collection mechanism is shown.
The strategy ”Uzbekistan – 2030" provides for the implementation of such tasks as bringing the average income per hectare to $ 5,000 in terms of achieving the goal of a sharp increase in productivity and profitability in agriculture, bringing the volume of exports in the agricultural sector to $ 10 billion per year, bringing productivity indicators on average 45-50 quintals from cotton, 80-85 the practical implementation of such tasks depends primarily on the state of use of irrigated land. It follows from this that this article will focus on improving the use of irrigated land.
The efficient use and conservation of agricultural land resources are of paramount importance for the agriculture of Uzbekistan. This article analyzes the factors negatively impacting the degradation and erosion of agricultural lands, as well as soil fertility and crop productivity. It emphasizes the necessity of balanced use of organic and mineral fertilizers to maintain soil fertility and enhance agricultural productivity. Additionally, recommendations are provided for improving soil health and adopting sustainable agricultural practices.
This article analyzes the institutional limitations existing in the land and water resources management system in Uzbekistan. In particular, the inconsistencies in the distribution of powers between management bodies, low efficiency in resource use, insufficient functioning of monitoring and control mechanisms, and problems in the regulatory and legal framework are highlighted. The article also studies foreign experience in sustainable management of land and water resources and develops practical proposals and recommendations for improving the institutional system in the conditions of Uzbekistan.
The article critically examines the theoretical aspects, types, importance of taxation of natural resources and property, and its actual status in budget revenues, and the author's opinions on their elimination are presented.
This article examines the improvement of tax administration through the formation of tax reports and the electronic documentation of agricultural product purchases. The study scientifically substantiates the transfer of authority for generating tax reports on property tax and land tax paid by legal entities, as well as personal income tax and social tax, to tax authorities, thereby removing this obligation from taxpayers. This approach helps reduce the administrative burden on taxpayers, minimize the influence of the human factor in reporting, increase the efficiency of using tax authorities’ information systems, and strengthen tax discipline. The article also proposes expanding the procedure for electronically formalizing receipt documents when purchasing agricultural products from individuals for cash beyond catering and exporting enterprises and applying it to all business entities. This proposal is important for increasing the transparency of cash turnover, formalizing purchase transactions, clarifying the tax base, and reducing the share of the shadow economy.
The article states that the methodology of tax administration is an important aspect of any tax system, and its continuous improvement is important in ensuring the effective collection, compliance and fairness of taxes. This article examines the main problems encountered in the methodology of tax administration and suggests a strategy for improvement. In order to solve these problems, several strategies for improving the tax administration methodology are proposed. By addressing these challenges and implementing the proposed strategies, tax administrations can improve their efficiency, encourage voluntary compliance, and optimize revenue collection. The improved methodology of tax administration helps to create a fair and efficient tax system that supports economic growth and sustainable development.
This article discusses the importance of integrating the “E-AUCTION” system in improving the accounting system for resource taxes, as well as its role in accelerating data processing and enhancing tax administration.
This article highlights the significance of land and property taxes levied on individuals in the socio-economic development of mahallas in the Republic of Uzbekistan, as well as the processes related to the implementation of the newly introduced mahalla budget mechanism in practice. Additionally, recommendations have been developed for increasing the revenues of mahalla budgets through taxation, which are expected to play an important role in reducing economic inequality between mahallas, addressing social issues of the population, and solving problems related to regional infrastructure.
The effective use of irrigated land is an important basis for the sustainable development of agricultural production. Based on this, this article discusses the issues of improving the efficiency of the use of irrigated lands on the example of a specific territory - the Syrdarya region.
The article analyzes the sources of revenue of the state and local budgets, the changes in their relative proportions, and their share in the structure of the state budget. The dynamics of changes in real estate values, as well as the share of property and land taxes in local budget revenues, are examined. During the research process, the relationship between tax revenues and budget stability was analyzed based on statistical data. The article develops scientifically grounded proposals aimed at strengthening the revenue base of local budgets and improving the taxation system.
In this article, special attention is paid to the regulation of taxation of subsoil users in the Republic of Uzbekistan, ensuring the necessary level of collection of taxes and other mandatory payments, implementation of tax administration of taxpayers and the fundamental improvement of service and technical services on the basis of mutual cooperation in the fulfillment of tax obligations. Taxation of underground entrepreneurs is a complex and difficult area that requires careful consideration and improvement. Provides an overview of issues related to the taxation of underground entrepreneurs and suggests potential areas for improvement. Taxation of underground entrepreneurs is a complex issue that requires deep consideration and improvement. By addressing the issues related to the tax regime, transparency, tax administration and tax incentives, it is possible to create a more favorable and favorable environment for entrepreneurs of underground resources, to promote investment, economic growth and sustainable development of the sector.
This article analyzes consistent development of agricultural production, further strengthening the country's food security, reducing cotton seeding lands, establishing intensive orchards (fruit gardens) and improving land reclamation. At the same time, “The New Uzbekistan Development Strategy for 2022-2026” presents conclusions on the tasks to set up agriculture development.
The article theoretically examines the importance of the indicator of the tax burden in the economy, the problems of its determination, various opinions of domestic and foreign scientists on determining the optimal levels of the tax burden in the economy, scientific conclusions and proposals are formulated, and directions for calculating the tax burden in legal entities and individuals are provided.
The tax administration plays an important role in the formation of a competitive environment for business entities in the Republic of Uzbekistan. Issues of improving tax administration and its impact on creating a more favorable and competitive business environment will be discussed. It emphasized the importance of effective tax administration in attracting investments, encouraging entrepreneurship, and providing equal conditions for business entities. The need for simplification of tax procedures, transparent tax policy and effective implementation has been shown to create a favorable environment for business. It concludes with a proposal for a collaborative effort between governments, tax authorities and businesses to address these challenges and achieve competitive advantage in the global marketplace.
In this article, after studying the experiences of advanced foreign countries in the taxation of natural resources in our country, it is proposed to organize their taxation, ensure the necessary level of collection of taxes and other mandatory payments, implement the tax administration of taxpayers and fundamentally improve the provision of service and technical services on the basis of mutual cooperation in the fulfillment of tax obligations. special attention is paid.
This article focuses on the relevance of continuous evaluation of investment real estate (IPM) based on the standard of BHXS No. 40 "Investment real estate". The scientific work describes the nature of IKM, initial cost assessment and ongoing cost accounting. Methodological procedure of valuation of IKM in initial value model and fair value model is shown in practical examples. To the chart of accounts 0191 "Investment real estate: land plot", 0192 "Investment real estate: building", 9391 "Income from the increase in the value of IKM" accounts. The calculation procedure was based on the quoted value of minimum rent payments. The essence of the similar (analogous) sales method, income capitalization method, and cost method was revealed for the application of the fair value valuation model. The implementation of these suggestions will serve to align the IKMs in our country with international standards.
The article considers the methodological problems in determining the tax base for individuals. Explores the complexities facing tax authorities by analyzing legal frameworks, income classification, deductions and compliance. A comparative analysis of international standards and a look at future trends provide valuable insights for policymakers and tax professionals. To understand these problems, within the framework of the development of a fair and effective individual tax system, the researches of economists were studied, and conclusions and proposals were formulated.
Currently, the problem of having the necessary amount of water resources to fully meet agricultural needs and increase productivity remains the main obstacle to the expansion of cultivated areas. About 80% of the water resources used in our republic correspond to transboundary water flow. This implies the importance of interregional cooperation for sustainable management of water resources in Central Asian countries, especially in the Republic of Uzbekistan.
In this article, the technology and characteristics of onion cultivation in the agrarian sector of our country, the group of factors affecting it, and the necessary scientific conclusions are made.
