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This article explores approaches to the improvement of objects of taxation of land tax in Uzbekistan and the establishment of tax rates. The analysis of tax revenues on land tax in the Republic of Uzbekistan, the general trends in land taxation of legal and persons and individuals. The problems of taxation of land in the Republic of Uzbekistan are identified and methods for determining the tax base taking into account international experience. Land tax rates, which are levied on the legal entities and population for the use of land areas located in the rural areas.

WAYS TO ENHANCE THE MECHANISM OF CALCULATING AND PAYING LAND TAX IN THE REPUBLIC OF UZBEKISTAN.