PERSONAL INCOME LAND TAX: DIGITIZATION AND CADASTRE INTEGRATION MECHANISMS
Abstract
This article provides a systematic analysis of the existing challenges in the calculation and payment of land tax by individuals in Uzbekistan. The relevance of the study is determined by the growing importance of land tax in the formation of local budget revenues and the need to ensure efficient and rational use of land resources.
Fields of Study & Subjects
Land Use and Management
Economic and Fiscal Studies
Local Government Finance and Decentralization
Publication details
- Journal / source
- Journal of Multidisciplinary Sciences and Innovations
- Publication date
- 24 February 2026
- Language
- EN