ANALYSIS OF THE CURRENT STATE OF TAXATION OF INDIVIDUAL ENTREPRENEURS AND SELF-EMPLOYED PERSONS

Davletov Poʻlat Torabayevich

Authors

Davletov Poʻlat Torabayevich Tashkent State University of Economics independent researcher

Keywords:

land tax, real estate, local budget, local budget income, local authorities, local taxes, resource taxes, tax, budget, tax rate, tax report, tax revenues, tax benefits.

Abstract

The article highlights the formation of the income base of local budgets, the importance and scientific and practical basis of land tax and property tax. Local budgets are based on opportunities to ensure income stability. Procedures and practical recommendations were proposed to increase the importance of land and property taxes in the formation of income of local budgets. In addition, a study was carried out on ways to increase the income of the local budget, within the framework of which the research of economic scientists was studied, conclusions and proposals were formed.

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