ÖZBEKISTONDA KÖÇMAS MULKNI OMMAVIY BAHOLAŞNING INSTITUTSIONAL VA METODOLOGIK ASOSLARINI TAKOMILLAŞTIRIŞ

Shovkatov Nodirjon Ne’matjon öğli

TDIU, “Baholaş işi, investitsiya va suğurta”

kafedrasi dotsenti v.b., PhD

e-mail: nnshovkatov@gmail.com

Annotatsiya. Uşbu maqolada Özbekiston Respublikasida köçmas mulk obyektlarini soliqqa tortiş tizimida an’anaviy inventarizatsiya baholaş uslubiyotidan bozor konyunkturasiga asoslangan ommaviy baholaş (CAMA) tizimiga ötişning konseptual va amaliy masalalari tahlil qilinadi. Toşkent şahrida ötkazilgan tajriba-sinov natijalari asosida amaldagi kadastr qiymati va real bozor narxlari örtasidagi nomutanosibliklar aniqlangan. Xususan, 600 mingdan ortiq köp qavatli uy-joylar böyiça hisob-kitob qiymati amaldagi kadastr bazasidan örtaça 7,4 baravarga, 215 ming yakka tartibdagi uy-joylar böyiça esa 15 baravarga yuqori ekanligi empirik dalillar orqali oçib berilgan. Maqolada xalqaro tajriba (AQŞ, IAAO, Germaniya, Niderlandiya, Şvetsiya) tahlili asosida köp omilli gedonistik regression modellarni milliy amaliyotga tatbiq etiş, fiskal betaraflik tamoyilini ta’minlaş, tranzaksiyalar şaffofligini oşiriş hamda sudgaça bölgan apellyatsiya mexanizmlarini joriy etiş böyiça ilmiy-amaliy taklif va tavsiyalar işlab çiqilgan.

Kalit sözlar: köçmas mulk, ommaviy baholaş, CAMA, kadastr qiymati, bozor qiymati, köp omilli regressiya, gedonistik model, fiskal betaraflik.

IMPROVING THE INSTITUTIONAL AND METHODOLOGICAL FOUNDATIONS OF MASS REAL ESTATE VALUATION IN UZBEKISTAN

Шовкатов Нодиржон Неъматжон угли

и.о. доцента кафедры

“Оценочное дело, инвестиции и страхование,

ТГЭУ

e-mail: nnshovkatov@gmail.com

Abstract. This paper examines the conceptual and practical issues of transitioning from traditional inventory valuation to computer-assisted mass appraisal (CAMA) based on real market conditions for property taxation in the Republic of Uzbekistan. Based on pilot project findings in Tashkent city, substantial disparities between the current cadastral value and actual market prices are identified. Specifically, the estimated value exceeded the baseline cadastral records by an average of 7.4 times across more than 600,000 apartments, and by 15 times for 215,000 detached houses. Drawing upon international best practices (IAAO, the Netherlands, Germany, Sweden), the study proposes specifications for multi-factor hedonic regression models, highlights the principle of fiscal neutrality, and formulates policy recommendations for establishing an integrated national transaction register and digital pre-trial appeal mechanisms.

Keywords: real estate, mass appraisal, CAMA, cadastral value, market value, multiple regression analysis, hedonic model, fiscal neutrality.

СОВЕРШЕНСТВОВАНИЕ ИНСТИТУЦИОНАЛЬНО-МЕТОДОЛОГИЧЕСКИХ ОСНОВ МАССОВОЙ ОЦЕНКИ НЕДВИЖИМОСТИ В УЗБЕКИСТАНЕ

Shovkatov Nodirjon Nematjon ugli

Acting associate professor of

the department of Appraisal,

investment, and insurance, TSUE

e-mail: nnshovkatov@gmail.com

Аннотация. В данной статье анализируются концептуальные и практические вопросы перехода от традиционной инвентаризационной оценки к системе массовой оценки недвижимости (CAMA) на основе рыночной конъюнктуры в Республике Узбекистан. На основе результатов пилотного проекта в городе Ташкенте выявлены глубокие диспропорции между действующей кадастровой стоимостью и реальными рыночными ценами. В частности, расчетная стоимость по более чем 600 тыс. квартир превысила кадастровую базу в среднем в 7,4 раза, а по 215 тыс. индивидуальных жилых домов — в 15 раз. С опорой на передовой международный опыт (IAAO, Нидерланды, Германия, Швеция) обоснованы пути адаптации многофакторных гедонистических регрессионных моделей, соблюдения принципа «фискальной нейтральности», повышения прозрачности транзакций и создания механизмов досудебного обжалования результатов оценки.

Ключевые слова: недвижимость, массовая оценка, CAMA, кадастровая стоимость, рыночная стоимость, многофакторная регрессия, гедонистическая модель, фискальная нейтральность.

Shovkatov Nodirjon Ne’matjon öğli. (2026). ÖZBEKISTONDA KÖÇMAS MULKNI OMMAVIY BAHOLAŞNING INSTITUTSIONAL VA METODOLOGIK ASOSLARINI TAKOMILLAŞTIRIŞ. «Moliyaviy texnologiyalar» ilmiy elektron jurnali, 5(6), 95–102. https://doi.org/10.5281/zenodo.24115544

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