RESULTS OF TAX REFORM: IMPROVING THE TAXATION OF PROPERTY INCOME OF INDIVIDUALS
Keywords:
Tax Code of the Republic of Uzbekistan, individual, property income, objects belonging to individuals, income declaration, income tax, source of incomeAbstract
This article examines the property income of individuals in accordance with the legal framework of the Republic of Uzbekistan, their composition, the current state of taxation of property income of individuals. According to the results of the study, it was proposed to reconsider the minimum amount of rent for property leases, as the minimum rent for the use of state-owned real estate for legal entities is very low, legal entities - business approval of separate rental rates for entities; taking into account that it is not less than the minimum amounts established for individuals.
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