Republic of uzbekistan ministry of higher education, science and innovations

To local taxes and other mandatory payments include:
1) property tax;
2) land tax;
3) beautification and social infrastructure development tax;
4) tax levied on individuals for the use of gasoline, diesel fuel and gas for vehicles;
5) fee for the right to retail trade in certain types of goods and provide certain types of services;
6) single land tax (simplified tax)
In accordance with the tax legislation of the Republic of Uzbekistan, legal entities and individuals are considered to be payers of local taxes and other mandatory payments, regardless of the form of ownership.
Property tax and land tax are introduced in accordance with the legislation of the Republic of Uzbekistan and are collected throughout its territory.
The amount of these tax rates is determined based on the decision of the President of the Republic of Uzbekistan.
Tax on beautification and development of social infrastructure, tax levied on individuals for the use of gasoline, diesel fuel and gas for vehicles, fees for the right to retail trade in certain types of goods and the right to provide certain types of services Republic of Karakalpakstan introduced by state authorities, regional and Tashkent city councils of people's deputies. The highest rates of these taxes and fees are determined based on the decision of the President of the Republic of Uzbekistan.
The Cabinet of Ministers of the Republic of Uzbekistan may set certain local taxes and other mandatory payments at general, fixed rates throughout the territory of the Republic of Uzbekistan.
Rates of local taxes and other mandatory payments are delivered to taxpayers in accordance with the procedure established by the Ministry of Finance, the State Tax Committee and its subordinate bodies.
Tax on beautification and development of social infrastructure, tax levied on individuals for the use of gasoline, diesel fuel and gas for vehicles, the amount of fees for the right to retail trade in certain types of goods and the right to provide certain types of services, their collection the procedure for providing additional benefits according to them is determined by the state authorities of the Republic of Karakalpakstan and regions and the councils of People's Deputies of the city of Tashkent in accordance with the current legal documents.
Accounts of settlements with the budget by legal entities are kept for each type of local taxes and other mandatory payments in the accounts of debts for payments to the budget.
Payers of taxes and other mandatory payments are responsible for the timely payment of local taxes and other mandatory payments, compliance with the legislation on local taxes and other mandatory payments.
A document issued by a banking institution or an authorized body in accordance with current legislation is a confirmation of payment of local taxes and other mandatory payments.
The division of taxes into national (republic) and local taxes is based on the division of government agencies into the republican government and local governments. Each authority should have its own budget and the taxes and other mandatory payments that support it, based on the important tasks they perform. The government of the Republic carries out major tasks at the national level, including health care, education, science, defense, maintaining security, organizing social protection of the population, and a number of other similar strategic tasks. Therefore, both its budget and taxes need to be weighty. Value added tax, excise tax, tax on profits of legal entities, taxes and special payments for subsoil users, tax on the use of water resources, taxes on the income of individuals fall to the republic budget. An important feature of national taxes is that the taxes that fall to the republic budget can be used to manage local budgets. However, if the allocation is not enough, a subsidy or subsidy will be given. State and local taxes have a single essence, they are payments to be paid to the budget.
Local taxes are determined according to the tasks performed by the governments and are permanently and fully attached to them. Since local authorities are close to citizens, they deal with social issues, including schools, health, culture, education, urban and rural development. But these taxes and other compulsory payments cover only 30-40% of budget expenses.
him , increasing the income of local budgets is one of the most urgent issues. An important feature of local taxes is that they fall only to the budget of this region and no allocations are made to other budgets.
Stabilization (balancing) of income and expenses of these budgets is more complicated due to the fact that local budgets have few taxes and other mandatory payments. In solving this issue, deductions from state taxes (for example, value added tax, excise tax, etc.) are given.