E3S Web Conf.
Volume 244, 2021XXII International Scientific Conference Energy Management of Municipal Facilities and Sustainable Energy Technologies (EMMFT-2020)
|Number of page(s)||9|
|Section||Energy Efficiency Improvement|
|Published online||19 March 2021|
Stimulating the efficient use of agricultural land based on the improved methodology for land tax calculation
Tashkent Institute of Irrigation and Agricultural Mechanization Engineers, Kari Niyazi str., 39 Tashkent, Uzbekistan 100000
* Corresponding author: firstname.lastname@example.org
Article develops recommendations for the use of reducing (incentive) coefficients in land tax calculation of on agricultural lands, taking into account the quality of land and interrelation between an increase and decrease in soil fertility, which leads to an increase in land tax. In calculating land taxation, this is formed based on the normative value of agricultural land. The calculation of the normative value of agricultural land is inextricably linked with the soil quality index (SQI), which determines the fertility of the soil. As decreasing and increasing coefficients in the growth of productivity in 11 agriultural farms of “Pakhtaobod” massif of Nishan adiminstrative district of Kashkadarya province, when the normative value changed for the better, the amount of land tax decreased by 18.933.000 UZS (19.5%) and in 10 agriсultural farms the increase in the amount of land tax by 7.070.820 UZS (15.8%) in the negative condition.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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