Modern Concepts of Tax Administration and Their Adaptation to Land Taxation: A Digital-Cadastre Framework for Uzbekistan

This study develops a conceptual and methodological framework for adapting modern tax administration concepts to land taxation in Uzbekistan. The research integrates the OECD Tax Administration 3.0 vision, risk-based compliance management, taxpayer-centred service, advanced analytics, behavioural insights, and inter-agency data governance with the institutional requirements of land tax administration. The empirical component uses official budget data for 2021–2024 and shows that land tax revenue increased from UZS 4,082.8 billion in 2021 to UZS 7,171.0 billion in the 2024 forecast, corresponding to a nominal compound annual growth rate of approximately 20.7 percent. However, revenue growth alone does not demonstrate the completeness, fairness, or efficiency of the tax base. The main scientific contribution is an integrated digital-cadastre model that links parcel identification, rights registration, land-use information, valuation, payment history, risk scoring, and taxpayer communication through a unique parcel identifier. A Land Tax Administration Modernization Index is proposed to assess regional performance across six dimensions: digital cadastre integration, data quality and coverage, valuation automation, risk-based compliance, taxpayer service, and local governance. The results indicate that the modernization of land tax administration should move from periodic manual reconciliation toward continuous data exchange, pre-filled tax liabilities, anomaly detection, transparent appeals, and performance-based local administration. The proposed framework can strengthen local revenue mobilization while improving neutrality, predictability, and taxpayer trust.