Comparative analysis of the taxation system of real estate in Central Asian countries

In the context of an increase in public debt and an increase in the value of real estate, the implementation of reforms of property taxation systems is becoming especially important. This article analyzes the features of the real estate tax systems in Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan and Uzbekistan. The author considers the need for reforms of property taxation systems in Central Asian countries, taking into account the peculiarities of their functioning. During this study, similarities and differences between the systems under consideration were identified, as well as the impact of property taxation on the development of economies and the well-being of the population of Central Asian countries was assessed.