Stimulating the efficient use of agricultural land based on the improved methodology for land tax calculation

Article develops recommendations for the use of reducing (incentive) coefficients in land tax calculation on agricultural lands, taking into account quality and interrelation between an increase decrease soil fertility, which leads to tax. In calculating taxation, this is formed based normative value land. The inextricably linked with index (SQI), determines fertility soil. As decreasing increasing growth productivity 11 agriultural farms “Pakhtaobod” massif Nishan adiminstrative district Kashkadarya province, when changed better, amount decreased by 18.933.000 UZS (19.5%) 10 agriсultural 7.070.820 (15.8%) negative condition.