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No. 9 (2026)
Marketing

Scientific articles

TIJORAT BANKLARIDA MOL-MULK SOLIGʻINI UNDIRISH MEXANIZMINI TAKOMILLASHTIRISH

DOI 10.67668/mj/2026iss9/2134 Pages 849-856

Published 2026-09-07

Authors
Ergasheva Lobar Raxmatulla qizi
Affiliation
University of Tashkent for Applied Sciences image/svg+xml
Marketing jurnali — 2026-yil sentabr, 9-son
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Abstract

This article examines the economic and fiscal features of the property tax collection mechanism for commercial banks. The study considers the high share of financial assets in bank balance sheets, as well as the role of branches, administrative buildings and other taxable property in forming the property tax base. The Tax Code of the Republic of Uzbekistan, official statistics of the Central Bank of Uzbekistan and academic studies on financial-sector taxation were systematized. To assess the property tax burden of commercial banks, indicators such as the annual growth rate of property tax payments, their share in total tax payments and their ratio to bank assets are proposed. The study recommends digitalizing property tax information, integrating data on banksʼ taxable property with tax administration systems, introducing risk-based monitoring and assessing the tax burden in conjunction with banksʼ financial indicators.

Keywords

commercial banks, property tax, tax base, tax burden, direct taxes, bank assets, fiscal mechanism, tax administration, digitalization, risk monitoring

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