Author: Shamsiyev, Nodir Muratovich

Annotation: The article discusses changes in the concept and procedure for introducing a new model of taxation of property of individuals. Various options for property valuation are offered. The results of the application of new methodological approaches in calculating the tax on property of individuals and assessing its impact on local budget revenues are evaluated. The article analyzes the legal norms and determines ways to improve the proposed mechanism for calculating the tax on the property of individuals in terms of determining the object of taxation and the formation of the tax base.

Keywords: tax, rate, property, modern mechanism, methods of formation, improvement, individuals.

Pages in journal: 154 - 159