SOLIQQA TORTILADIGAN KO‘CHMAS MULKLARNI BAHOLASH TIZIMLARINI TAKOMILLASHTIRISH MASALALARI
DOI:
https://doi.org/10.5281/zenodo.18393253Keywords:
mulk, ko‘chmas mulk, kadastr qiymati, bozor narxlari, oldi-sotdi, garov, mol-mulk solig‘i, soliq tizimi, yuridik shaxs, jismoniy shaxs, soliq imtiyozlari, baholashAbstract
Mazkur tadqiqotda mamlakatimizda ko‘chmas mulk obyektlarini soliqqa tortish, oldi-sotdi operatsiyalarini
amalga oshirish, garovga qo‘yish, jamoat ehtiyojlari uchun olib qo‘yish hamda boshqa holatlar uchun aniqlanadigan
qiymatlarning o‘zaro mutanosibligini ta’minlash masalalari yoritilgan. Shuningdek, ko‘chmas mulk bozoriga oid ishonchli,
to‘liq va muntazam yangilanib boradigan axborot bazasini shakllantirish, soliqqa tortishda adolatlilik tamoyilini yanada
keng joriy etish, ko‘chmas mulk obyektlarining bozor narxiga yaqin qiymatini aniqlashning zamonaviy usullari va
mexanizmlarini ishlab chiqish bo‘yicha taklif hamda tavsiyalar ishlab chiqilgan
References
1. Chernik D. G. Nalogi i nalogooblojenie: uchebnik. – Moskva: MSFER, 2006. – 528 s. URL: https://elibrary.ru/item.
asp?id=19588732
2. Bryzgalin A. V., Burdakov S. G. Pravovoe regulirovanie poryadka ustanovleniya i vzimaniya mestnykh nalogov i sborov
// Finansy. – 1996. – № 1. – S. 30. URL: https://elibrary.ru/item.asp?id=12945833
3. Fedotova M. A. Otsenka nedvizhimosti: uchebnik. – Moskva: Finansy i statistika, 2001. URL: https://elibrary.ru/item.
asp?id=24163208
4. To‘ychiev N. J., Mirxoshimov A. M., Plaxtiy K. A. Ko‘chmas mulkni baholash asoslari: o‘quv qo‘llanma. – Toshkent:
Adolat, 2000. – 280 b. URL: https://nrm.uz/contentf?doc=37968
5. Fridman D. Analiz i otsenka prinosyashchey dokhod nedvizhimosti. – Moskva: Delo, 2005. – 86 s. URL: https://elibrary.
ru/item.asp?id=19874651
6. Kiazolu M. O. An Assessment of Liberia’s Real Property Tax Regime: Implications for Local Government Financing. –
2022. URL: https://www.researchgate.net/publication/361245987
7. Bird R. M., Slack E. International Handbook of Land and Property Taxation. – Cheltenham: Edward Elgar Publishing,
2004. URL: https://www.elgaronline.com/view/9781843766460.xml
8. Bahl R., Martinez-Vazquez J. The Property Tax in Developing Countries: Current Practice and Prospects. – Lincoln
Institute of Land Policy, 2008. URL: https://www.lincolninst.edu/publications/working-papers/property-tax-developingcountries
9. Kelly R. Property Tax Reform in Developing and Transition Countries. – World Bank, 2013. URL: https://documents.
worldbank.org/en/publication/documents-reports/documentdetail/
10. Youngman J. M. Legal Issues in Property Valuation and Taxation. – Lincoln Institute of Land Policy, 1994. URL: https://
www.lincolninst.edu/publications/books/legal-issues-property-valuation-taxation
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT
This work is licensed under a Creative Commons Attribution 4.0 International License.