This article analyzes the current state of the tourism sector in Uzbekistan, the level of development of its infrastructure facilities, and their impact on tourism growth. The article also examines the role of infrastructure elements such as the transport system, hotel services, information and communication technologies, and public safety in the development of tourism and their interconnections. Additionally, it highlights the positive changes that can be achieved in the tourism sector through the improvement of infrastructure and addresses the problems that await solutions.

The article considers theoretical approaches to the problem of determining the role of taxes in the formation of the state budget, and the ratio of direct and indirect taxes in taxation. A comparative analysis is carried out in order to determine their optimal ratio. At the same time, such areas of the economy as underground trade and catering, motor transport, housing construction, and repair, and the provision of housing services are studied, and scientific and practical conclusions and proposals are formed on foreign experience and its application in our country.