LAND USE TAXATION IN UZBEKISTAN: LEGAL FRAMEWORK, ECONOMIC IMPLICATIONS, AND REFORM DYNAMICS

Abstract

 This article examines the legal and economic foundations of land use taxation in Uzbekistan, with particular emphasis on the reforms introduced in 2026. The study analyzes the provisions of the current Tax Code, recent legislative changes, and statistical data to evaluate the role of land tax in the national fiscal system. It is argued that land tax performs both fiscal and regulatory functions by ensuring stable budget revenues and promoting efficient land use. The research also identifies key challenges, including reliance on normative valuation methods and regional disparities in tax burden. The findings suggest that ongoing reforms aimed at indexation and the gradual transition to market-based valuation will improve transparency and efficiency. The article contributes to the broader discussion on tax policy modernization in transition economies.