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 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

In recent years, the countries of 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- and long-term budget-tax policy strategies. At the same time, it is one of the priorities to conduct scientific research aimed at reducing illegal financial flows, analyzing the factors that cause tax evasion by taxpayers, and reducing the hidden economy. remains. At the same time, the fields were studied, scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.

This article aims to improve the tax collection mechanism, improve service and education for taxpayers, simplify the tax system and procedures, develop effective communication channels between taxpayers and tax authorities, and improve tax collection mechanisms. In addition, the theoretical and practical aspects of the formation of trust and perception of justice and the use of effective coercive measures also increase compliance, the trends in the development of relations, and the main reasons for the occurrence of tax arrears on taxes and fees.

This article aims to improve the tax collection mechanism, improve service and education for taxpayers, simplify the tax system and procedures, develop effective communication channels between taxpayers and tax authorities, and improve tax collection mechanisms. In addition, the theoretical and practical aspects of the relationship development trends that the formation of trust and perception of justice and the use of effective coercive measures also increase compliance are highlighted.

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 analyzes the dynamics of taxpayers and tax revenues for the use of subsoil in Uzbekistan. The issues of ensuring the transparency of the tax system, increasing the role of the tax system in ensuring the effective use of natural resources and economic stability are discussed. Problems in the tax system for the use of subsoil are identified and practical proposals and recommendations are given to eliminate them.

This article aims to improve the mechanism of tax collection, improve service and education for taxpayers, simplify the tax system and procedures, develop effective communication channels between taxpayers and tax authorities, and improve the mechanisms of tax collection. In addition, the theoretical and practical aspects of the formation of trust and perception of justice and the use of effective coercive measures also increase compliance, the trends in the development of relations, and the main reasons for the occurrence of tax arrears on taxes and fees.

This article presents the conclusions and conclusions that can be drawn from the analysis of the possibilities of tax authorities to identify possible cases of tax evasion, ensure fair taxation, and ultimately contribute to the overall efficiency of the tax system by improving the practice of auditing and monitoring taxpayers' activities. The article highlights the advantages and problems of applying foreign experience in the conditions of Uzbekistan, and develops proposals and recommendations for improving national tax policy

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.

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 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 introduction of turnover tax, its economic essence, the place of revenue in the state budget by type of tax, the procedure for payment and its specific features in application, and conclusions and proposals are developed to improve the mechanism for calculating and collecting turnover tax

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.

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 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 article analyzes the indicators that affect the tax potential of the region in the formation of local budget revenues. The system of budgetary and tax policy measures to increase local budget revenues, tax collection mechanisms, the ability of regions to pay taxes, and the relationships that occur in the process of increasing and collecting taxes are highlighted based on foreign experience.

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.

In recent years, countries around the world, when developing short- and long-term budget and tax policy strategies, have been paying special attention to the introduction of various mechanisms to prevent and reduce tax evasion by taxpayers. At the same time, areas have been studied, foreign experience has been studied, and scientific and practical conclusions and proposals have been formulated on its application in our country.

The process of economic liberalization, the aggravation of fiscal policy problems and the increase in the tax potential of taxpayers, the use by the state of effective means of modernizing the tax system in many ways, the distribution of added value also directly depends on the organization of an effective tax mechanism. It is important to study the directions of organizing an effective tax mechanism for the distribution of added value as a separate direction of the reform of the tax system, which today causes a lot of discussion. Based on this, this article discusses the issues of value added taxation.

This article describes the role and importance of interregional tax inspection in the improvement of 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 implemented in the tax system of Uzbekistan were studied, and foreign experience, scientific-practical conclusions, and suggestions on its application in our country were developed.