THE ESSENCE OF THE PROPERTY TAX AND ITS FEATURES UNDER THE LEGISLATION OF THE REPUBLIC OF UZBEKISTAN

Based on a comparative analysis of theoretical views on the essence of the property tax, the article focuses on its features under the legislation of the Republic of Uzbekistan. It’s justified that it is necessary to abandon the broad interpretation of the tax in question and the set of terms used in this case. The characteristic features of the property tax that distinguish it from other types of taxes are identified, which are most clearly manifested in the criteria for classifying property taxes of legal entities and individuals under the budget and tax legislation of the Republic of Uzbekistan