Available online 25 October 2021, 548

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Features of Real Estate Tax in Uzbekistan as a Developing Country

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Real estate tax revenues do not exceed 1 percent of GDP in developing countries. In most countries, this is less than 0,5 percent. Following such a low contribution, there is a growing desire among countries to increase the share of this tax in GDP. The article discusses the reasons for considering real estate tax as a “good” and “bad” tax compared to other types of taxes such as income and consumption taxes. Factors that could lead to inefficiencies and inequalities in real estate taxes were also studied. Various causes and possible effects of low real estate tax rates in developing countries have been studied.All the studied aspects of the real estate tax apply to our developing country, Uzbekistan.


property tax
real estate tax
tax rates
low income
“good” and “bad” tax
market value
cadastral value


Conflict of Interest Statement

The author (s) declare that the research was conducted in the absence of any commercial or financial relationships that could be construed as a potential conflict of interest.

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Cite this article as:

Tulakov, U. T. (2021). Features of Real Estate Tax in Uzbekistan as a Developing Country. "ONLINE - CONFERENCES&Quot; PLATFORM, 214–220. Retrieved from https://papers.online-conferences.com/index.php/titfl/article/view/548
  • Submitted
    25 October 2021
  • Revised
    25 October 2021
  • Published
    25 October 2021