JISMONIY SHAXSLAR MOL-MULK SOLIG‘I OB’EKTINI HISOBGA OLISHDAGI MUAMMOLAR VA UNI TAKOMILLASHTIRISH YO‘LLARI
Keywords:
Kalit so‘zlar: Soliq ma’muriyatchiligi, soliq, mol-mulk, mol-mulk solig‘i, soliqqa tortish mexanizmi, byudjet., Key words: Tax administration, tax, property, property tax, taxation mechanism, budget., Klyuchevыe slova: Nalogovoe administrirovanie, nalog, imuщestvo, nalog na imuщestvo, mexanizm nalogooblojeniya, byudjet.Abstract
Annotatsiya. O‘zbekiston Respublikasida Jismoniy shaxslarning mol-mulk solig‘ini ob’ektini hisobga olish va imtiyozlar qo‘llanilishidagi muammolar o‘rganib chiqilgan. O‘rganish natijalari bo‘yicha, halqaro tajribalar asosida takomillashtirish bo‘yicha takliflar ishlab chiqilgan.
Abstract. The problems of accounting for the property tax object of individuals and the application of benefits in the Republic of Uzbekistan have been studied. Based on the results of the study, proposals for improvement were developed based on international experience.
Annotatsiya. Izuchenы problemы ucheta ob’ekta naloga na imuщestvo fizicheskix lis i primeneniya lgot V Respublike Uzbekistan. Po rezultatam issledovaniya bыli razrabotanы predlojeniya po sovershenstvovaniyu na osnove mejdunarodnыx opыtov.
