The article shows the importance of scientific views on foreign experience of tax risk assessment and directions of its use in the national tax system, the importance of tax policy in shaping economic behavior and results in Uzbekistan. They are studied from the point of view of high tax rates, complex rules and low tax ethics as serious obstacles to entrepreneurial activity and development, and scientific conclusions and proposals are formulated, considering the economic essence of foreign experience of tax risk assessment and directions of its use in the national tax system and scientific views on it.

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.

This article has been developed in order to prepare a forecast of resource tax revenues to the State budget and state trust funds (taking into account the principles and practical experience of foreign countries), as well as ensuring the provision of resource tax revenues to the state budget and compliance with tax laws within the framework of the implementation of the state tax policy, aimed at ensuring control over the correct calculation, full and timely payment of taxes and fees.

Annotation: the article shows the importance of the indicator of tax burden, the importance of tax policy in the formation of economic behavior and results in Uzbekistan. They are studied in such a way that high tax rates, complex rules and low tax ethics are a serious obstacle to entrepreneurial activity and development, and scientific conclusions and proposals are formulated and directions for calculating the tax burden are envisaged.
We report the results of a survey experiment aimed at checking whether the creation of taxpayer benefits on how to distribute taxes collected on national public goods, as well as providing information on the composition of government spending, affects the tax rate that taxpayers consider sufficient to pay. We determine that the data does not have any effect on the level of the corresponding tax rate. However, taxpayers are willing to accept a higher tax burden when they express their preference for how to use tax revenues to fund public goods and services.

The article theoretically examines the importance of the indicator of the tax burden in the economy, the problems of its determination, various opinions of domestic and foreign scientists on determining the optimal levels of the tax burden in the economy, scientific conclusions and proposals are formulated, and directions for calculating the tax burden in legal entities and individuals are provided.

The tax administration plays an important role in the formation of a competitive environment for business entities in the Republic of Uzbekistan. Issues of improving tax administration and its impact on creating a more favorable and competitive business environment will be discussed. It emphasized the importance of effective tax administration in attracting investments, encouraging entrepreneurship, and providing equal conditions for business entities. The need for simplification of tax procedures, transparent tax policy and effective implementation has been shown to create a favorable environment for business. It concludes with a proposal for a collaborative effort between governments, tax authorities and businesses to address these challenges and achieve competitive advantage in the global marketplace.

The article discusses that the tax administration methodology is an important aspect of the tax system, and its continuous improvement is important in ensuring the effective collection, compliance and fairness of taxes. Also, the main problems encountered in the tax administration were considered and ways of improvement were proposed. In addition, several strategies for improving tax administration are proposed to solve the problems. The improved methodology of tax administration is based on the fact that it helps to create a fair and efficient tax system that supports economic growth and sustainable development.

In this article, a proposal has been developed in our republic to calculate resource taxes, identify existing economic problems for their collection and the organization of tax administration associated with them, develop scientific and practical recommendations related to their solutions and improve them.

This article discusses the importance of integrating the “E-AUCTION” system in improving the accounting system for resource taxes, as well as its role in accelerating data processing and enhancing tax administration.

This article analyzes the incentive and resource-mobilizing potential of tax instruments in financing ecological innovations. In the context of increasing climate change and environmental pollution, the development and implementation of “green” technologies require significant volumes of sustainable financial resources. The purpose of the study is to generalize international approaches to the use of tax mechanisms for supporting and financing ecological innovations, as well as to substantiate practical proposals for priority directions under the conditions of Uzbekistan. Along with the literature review, the study conducts a descriptive analysis based on indicators for the period 2021-2024, compares the volume of atmospheric pollutant emissions across regions, and evaluates the dynamics of electricity generation at solar and wind power plants. The results indicate variability in emission levels over the years and high concentration in certain regions; at the same time, a sharp increase in renewable energy production was recorded in 2024. These findings provide a basis for improving the design of tax policy to stimulate ecological innovations, taking into account regional and sectoral characteristics.

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.

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.

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.

The article critically examines the theoretical aspects, types, importance of taxation of natural resources and property, and its actual status in budget revenues, and the author's opinions on their elimination are presented.

This article examines the institutional relationship between corruption and the shadow economy in Uzbekistan, as well as their impact on market competition, the investment climate, the quality of public administration, and macroeconomic stability. The purpose of the study is to identify the mechanisms through which corrupt practices contribute to the expansion of the shadow economy and to develop scientifically grounded proposals for improving institutional anti-corruption policy. The study employs systemic, comparative, economic-statistical, legal-institutional analysis, and logical generalization methods. The empirical basis of the research includes international rankings for 2017–2025, statistical data on corruption-related crimes for 2023–2024, regulatory legal acts, and scholarly literature. The findings indicate that corruption is not merely a legal offence, but a systemic institutional factor affecting resource allocation, the efficiency of public expenditures, tax discipline, and the scale of the shadow economy. The article develops practical recommendations for the institutional improvement of compliance control mechanisms, digital monitoring, transparency in public procurement, asset recovery, and the preliminary assessment of corruption risks.