O‘zbеkiston rеspublikasi oliy va o‘rta maxsus ta’lim vazirligi

ANNOTATION OF MASTER'S DISSERTATION
‎‎— topicality of the topic
The budgetary system of the countries of the world depends on the organizational structure of the state and is divided into two-tier budgetary system in federal states, three-tier and unitary states. Taxes are distributed to state (federal), regional (state) and local (municipal) budgets. In the developed countries of the world economy,taxes on property, real estate and land on the part of the state budget revenues constitute the main share. In particular, the share of the countries of the organization for Economic Cooperation and Development (OECD) in GDP is 0.9-1 foizni and 3-11 FO tarkibida in tax revenues. In the structure of tax revenues, the real estate tax is 8,9 percent in the UK, 10,2 percent in the US and 8,2 percent in Canada. Real estate tax has been introduced in more than 140 foreign countries, accounting for 25 percent in France, 15 percent in Germany, 40 percent of the local budget in the US, Canada and Austriaaliyada 80 percent and is the main source of income for the local budget . Real estate tax is distributed to the federal and local budgets of the United Kingdom, France, Belgium Norway, Great Britain and Korea, as well as to the regional or local budgets of the countries of Austria, Canada, Mexico, Swedensariya, USA and Australia.
In the current global environment, special attention is paid to the issue of simplifying the taxation system in foreign countries, increasing the base of budgetary revenues and ensuring its transparency by improving tax administration. Accordingly, today, the focus is on scientific research in such areas as reducing the dependence of the local budget on the higher budget, stabilizing the revenue base of the lower budget through the development of the method of determining the market value of real estate, ensuring economic development by effectively establishing the tax-budgetary policy and improving the local tax accounting policies.
The president of the republic of uzbekistan, 2017-7 years-in July, UP-5075-number “in the formation of the local budget in place measures to expand the powers of the state authorities on”⁵, 2017-18 year-in July, UP-5116-number “ma'muriyatchiligini takomillagatirish radical Tax, taxes and other obligatory payments yig'iluvchanligini on measures to increase on 2018-29 year-in July, UP-5468-number “to improve the tax policy of the republic of uzbekistan-on the concept of the resurrection to”on, 2020-7 years-in December, UP-6061-number “maintaining the state land cadastre measures for improvement of the system of accounting and on⁶, 2020-3 years-in December, UP-6121-number “on further improvement of Resource tax and the property tax”⁷and other normative documents specified in a decree on this area to a certain extent the results of the research in this dissertation serves oshipishda tasks.
The president of the republic of uzbekistan, 2017-7 years-in July, UP-5075-number “in the formation of the local budget in place measures to expand the powers of the state authorities”on, 2017-18 year-in July, UP-5116-number “ma'muriyatchiligini takomillagatirish radical Tax, taxes and other obligatory payments yig'iluvchanligini on measures to increase on 2018-29 year-in July, UP-5468-number “on the concept of improving the tax policy of the republic of uzbekistan”on, 2020-7 years-in December, UP-6061-dated “maintaining the state land cadastre on measures for improvement of the system of accounting and”on, 2020-3 years-in December, UP-6121-number “on further improvement of Resource tax and the property tax”the decree of
‎‎— the purpose and tasks of the dissertation
The purpose of the work is to develop proposals and recommendations to increase the role of taxes in stabilizing the revenue base of local budgets..
The objectives of the work is to examine the revenue base composition of local budgets, sources of formation and the causes of their economic essence and make appropriate conclusions source of income of the local budget of the theoretical basis and scientific studies.

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  research on the scientific and theoretical basis of local government revenue sources;
  
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  study the theoretical and legal framework for the introduction of income real estate tax and other levies of local budgets and develop relevant proposals;
  
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  improvement of methodological bases of valuation of real estate for taxation purposes;
  
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  to assess the current state of attached taxes in the income structure of local budgets;
  
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  advanced experience of foreign countries in taxation of real estate and recommendations on their use in Uzbekistan;
  
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  to develop proposals and recommendations on the existing problems and their elimination in the current state of revenue base stabilization of local budgets.
  

- the object and subject of the research
.As an object of the study, the attached taxes and their calculation mechanism within the local budget revenue base were obtained..
The subject of the study is the financial relationship that arises in the taxation of real estate objects and the imposition of taxes attached to local budgets..
— methodology and methods of the research: Dissertatsiyada logical, economic, comparative analysis, research monographs, a study in dynamics, scientific abstraktsiyalash data guruhlash, induction and deduktiv management and statistical analysis methods were used.
— scientific novelty of research results: as a result of scientific research on scientific work was intended to be taking the news that you take the following:

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  - The source of income of local budgets formation and consolidation of a way to stabilize and increase the importance of the tax developed.
  
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  The form of the action aimed at the source of income of the local budget system produces.
  
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  In uzbekistan, “the revenue base of local budgets to stabilize ways to”suggestions for improvement will be given and recommendations
  
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  A study of world experience addressing the income neighborhood byudjetlarnind base in uzbekistan suggestions and recommendations on applying it produces.
  

— practical value and application of research results: appropriate or relevant documents from the land use by individuals hujjatlarsiz existence in the show, when used in larger amounts, the portion of the effective use of land plots, land for crops and agricultural obodonlashtirilmaganligi birth at the rate of tax on personal ekma carried out based on conformity to the purpose of the use;
on the basis of advanced foreign experience in real estate mamyalakatlar the market value of real estate based on the effective use of taxation as a result of the offer;
the local budget's income the portion of the increase in the formation of a stable tax base, taxation management administration, in order to optimize the combining of the earth and from the property from the tax imposed, step – by-step to pass was developed to offer real estate tax;
— structure and composition of work: The research structure includes introduction, three chapters, conclusion, a list of literature used and annexes

Scientific adviser ___________ prof. N. G Muminov