Илғор иқтисодиёт ва педагогик технологиялар Volume 2 Issue 4 (2025) · pp. 201-207
SPECIAL RENT TAX CALCULATION MECHANISMS AND THE IMPORTANCE OF ITS IMPROVEMENT
Dzhulibekov, Nurmat, Джулибеков, Нурмат, Джулибеков, Нурмат
Abstract
The article presents the calculation mechanisms of the special rent tax introduced for the use of minerals, subsoil resources and strategic natural resources, and highlights its importance for budget stability and the effective use of natural resources. At the same time, it raises issues of current practice, including the transparency of calculations, difficulties in determining the amount of rent, and the lack of capacity of the tax administration. The work analyzes international experience - in particular, models of rent tax in resource-rich countries such as Chile, Australia, the USA, Kazakhstan, and others. As a result of the study, directions for improving the calculation mechanisms of the special rent tax in the conditions of Uzbekistan are recommended.
special rent taxtaxprivilegeunificationentrepreneurtax mechanismtaxationresourcebudgetnatural resources
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