IMPROVING THE METHODOLOGY FOR ASSESSING THE EFFICIENCY OF LAND TAX ADMINISTRATION FOR INDIVIDUALS

Abstract

The article examines the current state and methodological improvement of efficiency assessment in the administration of land tax on individuals in Uzbekistan. Official budget data for 2021–2025 show that aggregate land-tax receipts increased from UZS 4.1 trillion to UZS 10.0 trillion. In 2025, 5.8 million individuals were registered as land-tax payers, and UZS 4.3 trillion of land tax was assessed. A multidimensional assessment framework is proposed that combines cadastral coverage, assessment accuracy, collection performance, arrears control, digital notification, and data quality. The author develops the Individual Land Tax Administration Efficiency Index (JShYSMSI) as an integrated measurement tool. The proposed methodology shifts attention from revenue growth alone to the quality of the entire administrative chain. Policy recommendations focus on cadastral–tax data integration, automated discrepancy detection, digital taxpayer communication, and territorial performance monitoring.