Improvement the Administration of Land Tax Collected from Individuals
Abstract
Land tax plays a crucial role in financing local budgets and promoting the rational use of land resources, making its effective administration a priority in fiscal policy. In Uzbekistan, reforms such as the adoption of a new tax code and the digitization of tax services have improved transparency; however, persistent issues remain, including the absence of a unified database, unclear legal statuses, inefficient collection mechanisms, and low tax culture. While previous studies by economists like Stiglitz, Dye, England, Fischel, Oates, and Jaeger have examined the economic significance of land taxation, there is insufficient localized analysis addressing the systemic and administrative problems specific to Uzbekistan’s land tax system for individuals. This study aims to analyze the current state of land tax administration for individuals in Uzbekistan, identify existing shortcomings, and propose evidence-based solutions informed by international best practices. Analysis of statistical data from 2020 to 2024 indicates steady growth in total tax revenues and significant increases in land tax collected from individuals, reflecting improved engagement and administrative measures; however, systemic inefficiencies continue to limit optimal performance. The study integrates empirical fiscal data with qualitative assessment and comparative policy analysis to produce targeted recommendations for enhancing tax administration efficiency, transparency, and fairness in the Uzbek context. Implementing the proposed reforms such as establishing a unified cadastral database, optimizing tax rates, and strengthening digitalized control can expand local budget revenues, improve taxpayer compliance, and encourage the sustainable and rational use of land resources.
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