The article is devoted to the study of the impact of tax audit measures on the budget system, analysis of their effectiveness, and development prospects. The article discusses the main goals and objectives of tax audits, and their positive and negative consequences for the budget. Particular attention is paid to the impact of tax audits on increasing tax revenues, improving tax discipline, and combating the shadow economy. The article also discusses problems associated with high administrative costs, possible negative impacts on the business climate, and risks arising from ineffective inspections. Current trends in the field of tax control are analyzed, including process automation and the use of big data analytics technologies. In conclusion, key areas for improving the tax audit system are highlighted, such as digitalization, improving the qualifications of tax inspectors, and creating a more transparent system of interaction with taxpayers. The article provides recommendations for optimizing tax audits in order to increase their efficiency and the sustainability of the budget system.

This article examines the issues of improving tax administration for high-income individuals. Based on international experience, ways to increase the efficiency of the taxation system are analyzed, and mechanisms applicable to the conditions of Uzbekistan are studied. The research focuses on the following issues: principles of setting tax rates for high-income individuals, ensuring transparency and fairness in taxation, the use of digital technologies and electronic systems in tax administration, as well as mechanisms to prevent tax evasion and capital outflow abroad. Specific proposals and recommendations have been developed for improving the tax administration of high-income individuals in Uzbekistan.

In order to further improve the tax system in our republic, to reduce hidden circulation in the economy, and to implement the main directions of the concept of improving the fair tax policy of the Republic of Uzbekistan, expanding the tax base by introducing digital technologies to the tax administration and some important reforms in the tax system were studied, foreign experience, scientific-practical conclusions, and proposals for its application in our country have been developed.

Studying the administration of value-added tax in our country is also related to the improvement of value-added tax. The article analyzes the specific features of calculating the value-added tax base, some complications, and problems in its determination, and focuses on issues of improving the formation of the tax base. In addition, based on the results of applying the changes and additions to the determination and calculation of the value-added tax base, relevant conclusions were formed and recommendations were developed.

Today, within the framework of the tax administration, optimization of the structure of taxes, their collection, improvement of the mechanism of tax accounting and reporting, correct calculation of taxes, timely and full payment, the right of taxpayers established in the tax legislation and monitoring compliance with obligations, distribution of tax revenues between budgets of different levels, collection and analysis of results, implementation of extensive measures to harmonize tax relations of all participants in the taxation process are being conducted. Also, it is more convenient for business entities that pay taxes on time and operate in compliance with legal requirements to ensure the implementation of the priority tasks set in the framework of the open dialogue of the President with entrepreneurs held on August 18, 2023. in order to create conditions and encourage them, by introducing digital technologies to the tax administration, expanding the tax base, and some important reforms implemented in the tax system are studied, foreign experience, scientific and practical conclusions on its application in our country, and proposals are developed.

The article analyzes the specific features of calculating the value added tax base, some complexities and problems in its determination, and focuses on the issues of improving the formation of the tax base. In addition, based on the results of applying the changes and additions made to the determination and calculation of the value added tax base, relevant conclusions are drawn and recommendations are developed.

This article analyzes foreign experience in implementing tax administration for large taxpayers, and as a result of this analysis, issues of improving the tax legislation of the Republic of Uzbekistan, proposals and recommendations for further improving tax administration for large taxpayers were developed.

This article is dedicated to the study of the role of the electronic invoicing (EHF) system and tax risk assessment mechanisms in tax administration in Uzbekistan. The research analyzes digital data collected through EHF, the assessment of taxpayers’ risk levels based on risk indicators, and the practical monitoring of turnover and activities of large taxpayers across regions. The results indicate that the EHF system is a crucial tool for enhancing tax audit efficiency, improving tax compliance, and optimizing tax administration. The study also highlights the benefits of the EHF system for taxpayers, including savings in material and human resources, reducing errors in VAT calculation, and automating reporting processes

The article summarizes the country's long-term progress in improving tax administration in the tax sphere, emphasizes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at further strengthening the trust of business circles. Some important reforms implemented in the tax system of Uzbekistan have been studied, scientific and practical conclusions and proposals have been developed based on foreign experience and its application in our country.

The article summarizes the country's long-term progress in improving tax administration in the tax sphere, emphasizes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at further strengthening the trust of business circles. Some important reforms implemented in the tax system of Uzbekistan have been studied, scientific and practical conclusions and proposals have been developed based on foreign experience and its application in our country.

The article summarizes the country's long-term progress in improving tax administration in the tax sphere, emphasizes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at further strengthening the trust of business circles. Some important reforms implemented in the tax system of Uzbekistan have been studied, scientific and practical conclusions and proposals have been developed based on foreign experience and its application in our country

This article discusses the role and importance of interregional tax inspection in improving large-scale reforms aimed at creating favorable conditions for conducting business activities in the tax sphere in the country and further strengthening the confidence of business circles. At the same time, some important reforms being implemented in the administration of large taxpayers with a state share in the tax system of Uzbekistan were studied, and scientific and practical conclusions and proposals were developed on the basis of foreign experience and its application in our country.

This article describes the improvement of the administration based on bringing services to business entities to a new level, further increasing the tax administration literacy of the population, supporting entrepreneurship, creating an equal competitive environment and guaranteeing the rights of consumers, and encouraging the active participation of the general public in curbing the underground economy. In recent years, countries around the world have been paying special attention to the implementation of various mechanisms to prevent and reduce tax evasion by taxpayers when developing their short-term and long-term budget-tax policy strategies. At the same time, conducting scientific research aimed at reducing illegal financial flows, analyzing the factors that cause tax evasion by taxpayers, reducing the hidden economy, and focusing on the scientific and theoretical aspects of tax evasion processes remains one of the priorities. At the same time, the fields were studied, foreign experience, scientific-practical conclusions and proposals were formed on its application in our country

This article describes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at creating favorable conditions for doing business in the tax sphere in the country and further strengthening the confidence of the business community. At the same time, some important reforms implemented by the interregional tax inspectorate in the tax system of Uzbekistan were studied, and scientific and practical conclusions and proposals were developed based on foreign experience and its application in our country.

This study is devoted to the analysis of the current state of practice in Uzbekistan in improving the methodology for forecasting direct taxes. The study studied the current mechanisms of forecasting processes for the main direct taxes, such as profit tax, personal income tax, and property and land taxes. Based on statistical analysis, comparative assessment, and economic modeling methods, factors affecting the accuracy and stability of forecast indicators were assessed. The impact of macroeconomic indicators, tax base expansion, and tax administration digitization processes on the quality of forecasting was also revealed. Based on the results of the study, scientific and practical proposals and conclusions were developed aimed at using modern economic and mathematical models in forecasting accurate tax revenues, improving the information base, and strengthening the institutional approach

The article discusses the criteria for assessing the effectiveness of tax administration. Various theoretical approaches to assessing the effectiveness of tax administration are studied, criteria for assessing and measuring effectiveness for the government of Uzbekistan are proposed, and a conclusion is drawn at the end of the topic.

This article focuses on further reducing the negative impact on the competitiveness of the republic's economy by gradually reducing the monopoly in the commodity and financial markets, increasing the efficiency of the system of giving benefits and preferences, as well as reducing the legislative regulatory system. burdening economic entities implementing tax administration and fundamentally improving the mutual cooperation of taxpayers in the fulfillment of republican tax obligations.

This article summarizes the development of the tax administration in the country for many years, the role and importance of the interregional tax inspection in the improvement of large-scale reforms aimed at further strengthening the confidence of business circles. At the same time, some important reforms implemented by the interregional tax inspectorate in the tax system of Uzbekistan were studied, and scientific-practical conclusions and proposals were developed based on foreign experience and its application in our country.

This article summarizes the development of the tax administration in the country for many years, the role and importance of the interregional tax inspection in the improvement of large-scale reforms aimed at further strengthening the confidence of business circles. At the same time, some important reforms implemented by the interregional tax inspectorate in the tax system of Uzbekistan were studied, and scientific-practical conclusions and proposals were developed based on foreign experience and its application in our country.

The article presents the calculation mechanisms of the special rent tax introduced for the use of minerals, subsoil resources and strategic natural resources, and highlights its importance for budget stability and the effective use of natural resources. At the same time, it raises issues of current practice, including the transparency of calculations, difficulties in determining the amount of rent, and the lack of capacity of the tax administration. The work analyzes international experience - in particular, models of rent tax in resource-rich countries such as Chile, Australia, the USA, Kazakhstan, and others. As a result of the study, directions for improving the calculation mechanisms of the special rent tax in the conditions of Uzbekistan are recommended.

The article states that excise taxes are included in the price of excise goods and thus passed on to final consumers. At the same time, the amount of excise tax significantly determines the price level of taxed goods, and also affects consumer demand. Excise tax plays an important role in the formation of state revenues and regulation of consumption of certain goods and services. This article reviews the existing literature on excise tax administration, draws conclusions from international best practices. It defines the main directions of improvement of control mechanisms, the main focus is on policy reforms, technological integration and capacity building in tax authorities.

This article examines the views of local and foreign scholars on the issue of improving tax control in Uzbekistan through the use of digital technologies. Based on the results of their research on the topic, conclusions and proposals have been developed for improving information technologies used in the tax system of Uzbekistan

In this article, in order to stabilize the financial situation of prestigious companies in the world, create new jobs and achieve economic growth, it is necessary to "transition to international standards of management, use transfer pricing in the process of concluding financial transactions in entities of the cluster and cooperative system, and present financial and management reports on operational segments." . International experience testifies to the fact that a sufficient information base has been formed on the theoretical, methodological and organizational aspects of these problems, and special scientific and innovative research is being conducted in this regard. According to the research, "US Federal Tax Service (IRS) received 3.4 billion dollars obtained as a result of illegal allocation of royalties and other costs in the process of trade deals between UK and US companies in the process of formation of transfer pricing." that dollar income was returned to the main company located in England" indicates the seriousness and importance of the issue.

This article discusses theoretical issues of tax audit in the digital economy. The results of tax control audits by form and type are presented on the basis of information obtained from practice.

The article discusses the needs for the implementation of a digitized model of tax administration, the expected results in this process, as well as the problems that may arise when implementing a new model and ways to overcome them.