It is important to consider the main participants of the tax system of Uzbekistan as taxpayers and tax payers, to improve the rights and obligations of taxpayers in the tax system, by widely introducing modern information and communication technologies and advanced automated analysis methods, and to expand the tax base. analysis and development of effective measures.

From a theoretical point of view, the article highlights the foreign experience of legal regulation of the organization of internal control and audit, which includes the stages of development of legal support for the organization of internal control and audit around the world, the provisions of the Sarbanes Law. The Oxley Act on the organization of internal control, including: issues such as corporate responsibility, auditor independence and conflict of interest, transparency of financial reporting, creation of regulatory bodies at the organizational and state levels are explored.
The article also provides a more comprehensive overview of the responsibilities for setting up and maintaining internal controls and the requirements for a board of directors in the UK. In addition, the main documents in the field of regulation of internal control and audit in the EU countries were studied. Unlike foreign countries, our national legislation subjected to a critical analysis of the existing legal documents on the organization of internal control and audit.

"NKMK" JSC, a world leader in the mining industry, is one of the four largest gold producers in the world. During its 65-year history, the company was the first to master and develop the full cycle of gold mining, from innovative geological exploration to the production of the highest quality finished product. From January 1, 2022, an active and large-scale transformation process has begun, which involves the introduction of modern corporate management principles into the system of "Navoi mining and metallurgical combine" JSC. This article examines the introduction of corporate governance principles in JSC "NKMK" and its initial results today. The article defines the term corporate governance, how it affects the growth and development of enterprises in general, then analyzes corporate governance in JSC "NKMK" and compares the results of JSC "NKMK" with the list of Top-10 leading mining companies. In the conclusion, the author summarizes the analysis of corporate management based on the "case" of "NKMK" JSC.

This article summarizes the legal framework, objectives and stages of property valuation. After the independence of the Republic of Uzbekistan, the field of assessment began to develop in our country, and at the same time its legal framework was also updated and improved. Laws Relating specifically to assessment activities are studied into two groups, General and private laws. The main document regulating the assessment activity is the law “on assessment”, the decision “on measures to further develop the market of assessment services”of June 1, 2018 PQ-3764 on the development of this activity, and the decisions “PQ-4381” of July 1, 2019 on further improvement of assessment activities and measures to simplify the mechanisms for the sale of enterprises with low.

Further development of the field of housing construction, improvement of mechanisms for attracting investments, further improvement of the standard of living of our country, is one of the reforms that are consistently carried out in our country today. At the heart of this article lies the expansion of the economy of our country, the reduction of the unemployment rate through the development of the construction sector in our country, the further improvement of the living well-being of our population, the increase of gross domestic product and economic development.

This article discusses the occurrence of tax debts of legal entities and
individuals, the declaration of their total annual income, the problems that arise when collecting
the amount of debt on property and land taxes at the expense of their property, as well as a
proposal on how to eliminate it, the procedure for digitizing the tax debt collection mechanism is
shown.

The article discusses the origin of money, its modern stage and the fact that it is one of the first inventions of mankind. Leading scientists of the world have studied the issue of the origin of money for many centuries and today conduct many studies. This article analyzes modern studies of the formation of monetary relations. The author conducted a theoretical and critical analysis of the literature devoted to the development of monetary relations. Based on the theoretical analysis, conclusions were made about the forecast of further changes and development of monetary relations.

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.

This article analyzes the importance and benefits of automating audit processes within the context of the digital economy, with a focus on the role of digital approaches in automating depreciation calculations. By utilizing software code and algorithms, the study reveals opportunities for rapid and accurate data analysis, optimization of audit processes, efficient resource management, and enhanced transparency. This approach significantly reduces errors and increases the reliability of audit results.

Tax reforms aimed at creating a fair, transparent, long-term and international tax system in the Republic are economically and legally based and are convenient and beneficial for taxpayers. First of all, the legal basis for guaranteeing the activities of business entities and investors in the tax field was created, and the new tax concept, the Tax Code and more than 150 laws, decrees, decisions and other regulatory documents were adopted. In order to create a level playing field, more than 80 different tax incentives have been canceled. The practice of granting individual benefits has been abandoned. This article describes ways to improve taxation of business entities and problems.