IMPLEMENTATION APPROACHES FOR REAL ESTATE TAX REFORMS
Abstract
This article examines the key policy decisions related to the tax base and rates of real estate tax, as well as the important tax administration functions–valuation, calculation, and collection. It also focuses on reforming both the traditional annual property tax (levied on the assessed value of buildings and land plots) and transaction taxes (collected as a tax or state fee [stamp duty] upon the transfer of real estate ownership). The article provides proposals and recommendations for successfully implementing real estate tax reforms and improving tax administration. Based on the analysis of scholarly literature and international experience, detailed recommendations are offered on the practical aspects of reforming real estate taxes in Uzbekistan.
Keywords:
tax policy tax arrears fulfilling tax obligations tax lien compulsory enforcement tax arrears collection real estate tax tax reforms cadastral valuation tax ratesReferences
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