COMPOSITION OF LAND TAXPAYERS AMONG LEGAL ENTITIES

Abstract

Land taxation is an important component of fiscal policy and plays a crucial role in ensuring the efficient use of land resources and the formation of stable revenues for local budgets. In the Republic of Uzbekistan, the land tax imposed on legal entities is regulated by the current Tax Code and other legislative acts governing land relations and taxation. The purpose of this study is to analyze the composition of land tax payers among legal entities and to assess their role in the national tax system. The research examines the legal framework of land taxation, identifies the main categories of taxpayers, and evaluates the economic significance of land tax within the broader context of fiscal policy reforms. The study relies on the analysis of current legislation, scientific literature, and statistical data related to the taxation system of Uzbekistan.