International conference on multidisciplinary science

PROPERTY TAX OF LEGAL ENTITIES AND INDIVIDUALS

Ravshanov Khurshid Akramovich

Denov Entrepreneurship and Pedagogy Department of Finance and Banking teacher

Keywords: Funds, property tax, share of income, object of taxation, base, rate.

Abstract

In the tax system of Uzbekistan, you will learn about the tax imposed on the property of legal entities and individuals, and that this tax is calculated as a fixed tax on resources in the form of basic funds, and also provide information about the amount of income from this tax to local budgets, and the stable income of the budget.

References

SH. Torayev, R. Bozorov "Taxes and taxation" textbook

Tax Code of the Republic of Uzbekistan. - T.: "Adolat", 2008

Vahobov A.V., Jo`rayev A.S. Taxes and taxation: Textbook. - T.: Sharq, 2009. 448 p.

The Law of the Republic of Uzbekistan "On State Tax Service".//August 29, 1997

http://www.lex.uz -website of the base of laws of the Republic of Uzbekistan

http://www.soliq.uz - website of the State Tax Committee of the Republic of Uzbekistan