Lessons 19 · 1 lessons · E. Sariqov, B. Xaydarov. Fundamentals of Economic Knowledge (Economics), Grade 9, 4th edition. “Huquq va Jamiyat” publishing house, Tashkent, 2019
19
Land tax
Textbook: pp. 86–89
GoalKnow that land tax is a local and fixed payment, its object, subject and relief; calculate land tax at a conditional rate.
New words
land tax · yer solig‘ilocal tax · mahalliy soliqfixed payment · qat’iy to‘lovtax relief · soliq imtiyozi
Explanation
Land tax is a local tax: it goes to the local budget and is spent on that area’s needs. It is a fixed payment, meaning the owner or user pays tax however much profit was made from the land, or even if the land was not used at all. The main aim of the tax is rational use of land, protecting it and not letting it lie idle. The object of the tax is a plot given by ownership, possession, use or lease (a yard, a farm plot, a firm’s land), and the subject is the owner or user of that land, an individual or legal entity. The rate differs by quality, location and purpose of the land and is set by legal acts; lands for general use such as streets, roads, canals, protected nature and historical-cultural lands are exempt, while owners who do not use the land for its purpose may face a raised rate.
Worked examples
A yard plot has an area of 600 m² and the conditional rate is 500 so‘m per 1 m². Land tax = 600 · 500 = 300 000 so‘m a year. Tax is paid even if the yard brings no income, because it is a fixed payment.
A farm has 2 hectares of land (1 hectare = 10 000 m²) and the conditional rate is 40 so‘m per 1 m². Area = 2 · 10 000 = 20 000 m². Tax = 20 000 · 40 = 800 000 so‘m. The amount does not change whether the harvest is good or bad.
Class activity
“Land is wealth”. Groups draw a map of the school’s area and split the plots into two columns: taxable (houses, farms, shop land) and exempt (street, canal, park, historical site). They justify each choice.
Practice
1
Why is land tax called a “fixed payment”?
Because it does not depend on profit from the land: it is paid whether there is profit or not.
2
A plot is 800 m² and the rate is 300 so‘m per 1 m². How many so‘m is the land tax?
240000
3
A farm has 3 hectares (1 hectare = 10 000 m²) and the rate is 20 so‘m per 1 m². How many so‘m is the tax?
600000
4
Why are lands for general use, such as streets and canals, exempt from land tax?
They belong to nobody personally, everyone uses them equally and they bring no income, so taxing them makes no sense.