Improving Mechanisms for Calculating and Collecting Property and Land Taxes from Individuals: International Experience
Keywords:
property tax, land tax, tax administrationAbstract
This article examines mechanisms for calculating and collecting property and land taxes from individuals, drawing on international experiences to propose improvements for Uzbekistan. The study analyzes practices from Germany, the United States, and Kazakhstan, focusing on tax base assessment, digital administration, and compliance enforcement. A mixed-methods approach combines qualitative analysis (of tax legislation and administrative frameworks) and quantitative analysis (of tax revenues and compliance rates from 2020–2024). Findings reveal that advanced digital systems and transparent valuation methods increase collection efficiency by 15–20%, but Uzbekistan faces challenges like outdated cadastres, low taxpayer awareness, and enforcement gaps. Recommendations include adopting automated valuation models and public awareness campaigns tailored to Uzbekistan’s context.
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