This article examines the views of local and foreign scholars on the use of econometric models in the analysis of direct taxes, its socio-economic significance, and theoretical and legal issues. Also, based on the results of their research on the topic, conclusions and proposals have been developed to improve the use of econometric models in the analysis of direct taxes.

This article is devoted to the role of indirect taxes in the tax policy of the Republic of Uzbekistan. Based on the analysis of data obtained from practice, conclusions and proposals are given for optimizing the shares of direct, indirect, resource fees and property taxes in tax revenues.

This article examines the improvement of the calculation of direct taxes, its socio-economic significance, theoretical-legal issues and the opinions of economists. The calculation of direct taxes was analyzed and conclusions and proposals for improvement were developed.

This article examines the impact of taxation on business activities. Taxation plays a significant role in the development of businesses. The amount of taxes paid by businesses has a direct impact on both the volume of costs and the level of production costs and, accordingly, pricing. The corresponding conclusions are drawn based on the analysis.

This article examines the opinions of local and foreign scholars on the economic reforms implemented in our country, the need to improve the administration and methodology of direct taxes, its socio-economic importance, theoretical and legal issues. Also, based on the results of the research conducted on the topic, conclusions and proposals were developed regarding the improvement of tax administration and methodology.

The efficiency of tax policy measures for 2024 and analysis of budget revenues performance for 9 months of 2024 are given in this article. Also, based on international experiences and analysis in this sphere scientific-practical conclusions and proposals were developed.

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.

Emphasizing that the formation of budget revenues is an important factor in the development of the economy, the article is devoted to the analysis of the forecast value of budget revenues in the Republic of Uzbekistan in the following years..
Key words: state budget, budget revenues, indirect and direct

This article deals with ensuring the effectiveness of the tax-budget system in the new development strategy of our republic. Formulas for calculating the tax potential are given, as well as proposals for improving the tax policy, improving the development of existing innovative methods and methodological approaches in determining the needs of spending in the budget and the main aspects of equalization programs, and using a wide range of economic-mathematical modeling and forecasting methods.