In the case of processing of extracted natural gas, oil, and gas condensate, the tax base is realized and expanded, effective organization of tax control of large taxpayers in the field of oil, gas, fuel, and energy industry. Issues, scientific proposals, and recommendations for solving the problem of taxation have been developed.

In this article, special attention is paid to the regulation of taxation of subsoil users in the Republic of Uzbekistan, ensuring the necessary level of collection of taxes and other mandatory payments, implementation of tax administration of taxpayers and the fundamental improvement of service and technical services on the basis of mutual cooperation in the fulfillment of tax obligations. Taxation of underground entrepreneurs is a complex and difficult area that requires careful consideration and improvement. Provides an overview of issues related to the taxation of underground entrepreneurs and suggests potential areas for improvement. Taxation of underground entrepreneurs is a complex issue that requires deep consideration and improvement. By addressing the issues related to the tax regime, transparency, tax administration and tax incentives, it is possible to create a more favorable and favorable environment for entrepreneurs of underground resources, to promote investment, economic growth and sustainable development of the sector.

The article focuses on tax legislation, taxpayers' obligations and the role of tax administration bodies. It also draws conclusions on common problems, including tax evasion, complex tax legislation and the need for greater clarity and simplification of tax rules.

This article examines the fundamental role of property valuation in the taxation process. A detailed analysis of the methods and approaches used to determine the value of real estate objects, which form the basis for tax calculations, is presented. The differences between individual and mass valuation, their application depending on the volume and quality of information, and the impact of these approaches on the accuracy of tax obligations are discussed.

The study also explores challenges and perspectives associated with valuation methods and their application, emphasizing the importance of reliable and up-to-date information for ensuring the fairness and efficiency of the tax system. Special attention is paid to issues of tax system financing and the role of local budgets in this process. The research aims to improve the relationship between real estate valuation and tax regulation, as well as to identify potential ways to optimize processes for enhancing their transparency and fairness.

This article discusses the corporate income tax of banks. Empirical studies have revealed the significance of the impact of corporate income tax on the structure of capital and liabilities of banks, leverage and loan portfolios. As a result of the analysis, conclusions were drawn on the taxation of bank profits.

This article discusses some theoretical issues of taxation of digital financial assets. Proposals for taxation of income from operations with cryptocurrency using foreign experience.

In this article, the economic importance of real estate, the fact that real estate taxation increases the competitiveness of property and has an important place in determining the tax base, are developed based on the analysis, and relevant recommendations are developed.

This article examines the improvement of the taxation mechanism on the property of individuals. In developed countries, property tax on individuals plays a significant role in local budget revenues and holds great importance. When enhancing the property taxation mechanism, it is essential to consider this tax not only as a fiscal instrument but also as a vital tool for ensuring social equity. Based on the analysis conducted, relevant conclusions and recommendations have been formed for improving property taxation on individuals

In this study, theoretical and practical approaches to tax regulation of the financial sector are studied. Effective tax regulation considers the application of a tax on financial activities. As a result of the analysis, conclusions were drawn on financial activity tax.

In the article, it is discussed and concluded that by improving the practice of checking counterparties and monitoring the activities of taxpayers, tax authorities can increase their ability to identify possible tax evasion cases, ensure fair taxation and ultimately contribute to the overall efficiency of the tax system.

The purpose of this article is to determine the role of small business in the national
economy of Karakalpakstan. Statistical data for 2015-2022 were used to solve this problem. The article shows the role of small business for the national economies of developed and developing countries, a comparative analysis is carried out on such characteristics as employment, the structure of small business according to macroeconomic indicators, the contribution of small business to the replenishment of the budget and extra-budgetary funds. The problems of comparing statistical data on small business in Karakalpakstan are shown. A special feature of the article is the consideration of self-employment as a structural element of small business in
Karakalpakstan. 

In this article, after studying the experiences of advanced foreign countries in the taxation of natural resources in our country, it is proposed to organize their taxation, ensure the necessary level of collection of taxes and other mandatory payments, implement the tax administration of taxpayers and fundamentally improve the provision of service and technical services on the basis of mutual cooperation in the fulfillment of tax obligations. special attention is paid.

This article provides a detailed analysis of the experiences of local and foreign countries in taxing subsoil users. The experiences of foreign countries on tax objects and tax rates for subsoil use are covered and analyzed.

This article critically examines the challenges and opportunities related to the taxation of digital financial assets in the context of Uzbekistan. Focusing on existing challenges within the regulatory framework, it examines issues such as the lack of clear asset classification, the unclear tax regime for cryptocurrencies, the lack of adequate regulations for initial coin offerings (ICOs), limited international cooperation, and inadequate reporting mechanisms. The article offers a set of scientifically based recommendations adapted to the conditions of Uzbekistan aimed at eliminating these problems and creating a more flexible and efficient taxation system. By addressing these issues, the article aims to provide valuable insights for tax authorities and stakeholders managing the emerging digital financial ecosystem in Uzbekistan.

In this article, the features of accounting for objective factors leading to a legal decrease in profits of enterprises in Uzbekistan are analyzed analytically in accounting entries, using the example of issuing an advance report and bringing the excess part of excess daily food expenses to an increase in costs and a decrease in profits of enterprises

The article highlights the issues of introducing a non-taxable minimum in the system of taxation of incomes of the population, as well as scientific proposals and recommendations for determining its optimal size based on the experience of foreign countries.

This article examined the issue of regulating the population's income using fiscal instruments. The study examined theoretical and empirical scientific literature on assessing the impact of taxes on reducing income inequality. The article also analyzes the structure of population income and the impact of fiscal instruments on income inequality. A regression analysis of factors influencing the uneven distribution of population income (Gini coefficient) was conducted. As a result of the research and analysis, conclusions were drawn about the regulation of population incomes by fiscal instruments.

This article justifies that the role of taxation, independent audit and internal control is important in improving the quality of financial reporting. Moreover, relevant conclusions have been developed at the end of the article.

The article examines the necessity, essence and factors, goals, objectives and problems of managing the practice of taxation of excisable goods at the present stage of economic liberalization. The features of creative approaches to effective measures for managing the practice of taxation of excisable goods in the development of the country are scientifically substantiated, the possibilities of improving the practice of taxation are studied and recommendations are developed.

This article examines the influence of the corporate tax system on the financial decisions of enterprises. The study analyzes the impact of corporate tax on the transfer of profits and the capital structure of companies. As a result of the analysis, conclusions were drawn on improving the corporate tax system

The article examines the regulatory legal framework of Uzbekistan's tax legislation, focusing on tax legislation, tax payers' obligations and the role of tax administration bodies. The Tax Code of Uzbekistan is discussed as the basis of taxation, and the rights and obligations of taxpayers are studied. It also draws conclusions on common problems, including tax evasion, the informal economy, complex tax legislation, and the need for greater clarity and simplification of tax rules.

The article considers the current state of small and medium-sized businesses (SMB) in Kazakhstan on the basis of a comprehensive analysis of state measures to support entrepreneurship in Kazakhstan, identifies the main barriers that hinder its growth and development. Special attention is paid to the problems of lending, taxation and access to information resources. The author considers effective strategies implemented by the government of Kazakhstan within the framework of national programmes and initiatives, and assesses their effectiveness on the basis of available empirical data. International experience is also analysed to identify the most successful incentive mechanisms. The paper offers specific recommendations for improving the institutional environment and developing a comprehensive system of support for priority areas of SME development. The importance of creating favourable conditions for innovation and increasing the export potential of enterprises is discussed. The final part is devoted to strategic planning at the state level to achieve sustainable socio-economic development.

The article is devoted to the analysis of strategies and methods aimed at optimizing taxation within the framework of the digital economy. In the context of the rapidly developing digital market and the emergence of new forms of commercial activity, effective tax planning is becoming the main aspect of the state's financial stability. The article covers the use of digital technologies in the harmonization of tax legislation, data collection and analysis. Particular attention is paid to the development of effective tax collection mechanisms for digital transactions and services, which are the main factor for ensuring stable and predictable government revenues.

This article is devoted to the theoretical foundations of e-commerce taxation, and a literature analysis of many economists has been carried out within the framework of the topic. The evolution of e-commerce taxation is reviewed, the main problems today are revealed, and conclusions are drawn at the end of the topic.

The article states that taxation of individuals is an important aspect of any tax system, as it directly affects the financial well-being of citizens and plays an important role in revenue collection for governments. There are several challenges and challenges associated with taxing individuals to ensure an efficient and fair tax system. This article examines key issues related to personal taxation, and examines tax evasion and tax planning strategies used by high net worth individuals. By studying the experience of different countries and relevant literature, it provides insights and suggestions for achieving a more efficient and fair tax system for individuals.