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.

Due to the rapid development of digital infrastructure in Uzbekistan, the landscape of tax debt collection is changing. Explores the evolving mechanism used by tax authorities to collect tax debts and highlights the impact of digitization on efficiency, transparency and compliance. By analyzing the current state of digital infrastructure and its integration into tax collection processes, it illuminates the opportunities and challenges that arise in a dynamic environment.

This article discusses issues of expanding the tax base, issues of effective use, improving mechanisms for their identification, as well as eliminating violations when tax authorities use tax administration tools, and timely disclosure of tax evasion schemes. Scientific and practical conclusions and proposals for further optimization of tax administration and elimination of contradictions in regulatory documents have been developed

In this article, improvement of tax collection mechanism, improvement of service and education of taxpayers, simplification of tax system and procedures, development of effective communication channels between taxpayers and tax authorities, improvement of tax collection mechanisms. In addition, the theoretical and practical aspects of the trends in the development of relations that the formation of trust and perception of justice and the use of effective coercive measures increase compliance.

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.