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PECULIARITIES OF PROPERTY TAXATION IN UZBEKISTAN

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Turayev Alijon Akmal ugli   +1 more
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The Politics of Property Taxation

Administrative Science Quarterly, 1967
Property tax administration can be viewed as a political process controlled in varying degrees by state statutes regulating administrative procedures. These statutes form a complex body of property tax law subject to the interpretations of: (1) the numerous state and local tax officials, (2) the courts, and (3) the taxpayers.
Glenn W. Fisher, Robert P. Fairbanks
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The Political-Economy of Property Taxation and Land Taxation [PDF]

open access: possible, 2008
A key motivation for this study is the perceived gap between the theoretical benefits of the property and land tax and its application in practice. The next section summarizes several of the components characterizing this gap. The paper then proceeds by describing some of the elements that make the local tax system complex. This complexity suggests the
Michael A. Pagano, Benoy Jacob
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Taxation and Property Rights

SSRN Electronic Journal, 2007
Taxation is only sustainable if the general public complies with it. The theoretical public finance literature has interpreted tax constitutions as binding contracts by which the power to tax is irretrievably conferred by individuals to government, which can then levy any tax it chooses.
Kimberley A. Scharf, Carlo Perroni
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