QISHLOQ XO‘JALIGIGA MO‘LJALLANGAN SUG‘ORILADIGAN YERLARDAN FOYDALANISHNI TASHKIL ETISHGA ULAR HISOBINI YURITISHNING TA’SIRI QONUNIYATLARI VA YO‘NALISHLARI

This scientific article analyzes the accounting of irrigated agricultural lands in the country, the impact of land accounting on the organization of land use, as well as its patterns and directions. The article emphasizes that the results of land accounting activities are of great importance in the development of plans and programs for the economic development of districts, primarily in agricultural production, including calculations related to the quantity and quality of land, land types, the level of their use, and the assessment of newly developed land areas. In addition, it is noted that land accounting data and information on land value serve as a basis for establishing tax rates for land use. The necessity of maintaining land records by categories of the land fund, types of land, as well as by land users (across all types of rights) and by administrative-territorial units is also highlighted.