This article analyzes the priority areas of improving tax administration in the Republic of Uzbekistan, in particular, the issues of digitization of the tax system, implementation of international standards (OECD) and optimization of tax control. During the study, specific solutions were proposed to reduce the human factor in selecting candidates for tax audits, accelerate analytical processes using "Big Data" technologies, and expand the tax base in the field of e-commerce. It also covers mechanisms for reducing the administrative burden by introducing a tax monitoring system for large taxpayers and establishing cooperation with taxpayers based on mutual trust
This article analyzes the experience of developed countries (USA, Germany, Japan, Estonia, South Korea) in managing small business statistics and using information databases. The article demonstrates the importance of statistical indicator systems, digital platforms, real-time monitoring, and artificial intelligence technologies used in foreign countries. Through comparative analysis, the current state of Uzbekistan’s statistical information databases (Stat.uz, my.gov.uz, soliq.uz, ERI, SPINIDA) has been assessed and ways to improve them have been identified. As a result of the research, recommendations have been developed for creating a unified electronic statistical system, integrating platforms, and implementing AI and Big Data technologies. The research results can be used to improve small business support policies and develop the national digital economy in Uzbekistan