The article tried to highlight the reasons and new aspects of the increased importance of improving the system of supporting the positive impact of export and import on economic growth in our country. The characteristics and tasks of using its effective tools and methods are described based on learning the experiences of the world practice of effective foreign economic activity and the modern trends of the mechanism of promoting export and import through taxes. In the socio-economic development prospects of the Republic of Uzbekistan until 2030, directions for supporting the positive effect of effective export on economic growth are justified.

This article presents the importance of taxes in import operations, together with the amount of indirect taxes in the state budget revenues, the procedure for taxation of goods imported into the country, the procedure for taxation and customs regime when import operations are carried out in the country, the dynamics of the country's imports with major partner countries and the volume of imports are studied. Also, scientific discussions were held and suggestions were made to study the role of taxes in import operations.

The article discusses measures to stimulate export operations, regulate imports, their regulation by law, innovative activities and, in general, measures taken to ensure the balance of foreign trade, newly introduced laws, amendments and their significance.

Currently one of the pressing issues today is the improvement of export-import operations and settlements based on international standards. A number of decisions, resolutions, and instructions of the Central Bank adopted in our country in recent years define the tasks of bringing settlements with export-import operators to a new level. The article outlines the essence of the content of accounting for export-import transactions and the features of the organization of accounting, as well as conclusions and proposals for improving their accounting.

This article analyzes and studies the role of taxes in foreign trade operations, as well as the forecast of gross domestic product for 2025-2027, statistical data on indirect revenues of the State Budget for 2022-2024, namely value added tax, excise tax and customs duties. Also, scientific discussions were held and proposals were made to study the importance of taxes in foreign trade operations.