Trends in the Development of Real Estate Taxation in Uzbekistan

The fundamental reform of the economy, which began in Uzbekistan, demanded entire system public administration country, including budget system. formed first years independence our country had a fiscal policy and high centralization, led to inefficient spending funds. Therefore, one main directions state budget-tax is increase local budgets expand sources income. In article, process improving system, issues increasing importance budgets, are basis new that ensures efficiency revenues, studied. Also, taking into account international experiences, proposals recommendations on taxation real estate Uzbekistan have been developed.