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.

According to the article, excise taxes are included in the price of excise goods and thus passed on to final consumers. At the same time, the amount of excise tax significantly determines the price level of taxed goods and also affects consumer demand. Excise tax plays an important role in the formation of state revenues and regulation of the consumption of certain goods and services. This article reviews the existing literature on excise tax administration, concludes advanced international experiences. It defines the main directions of improvement of control mechanisms, the main focus is on policy reforms, technological integration, and capacity building in tax authorities.

In this article, the procedure for determining the base of excise and value-added tax, which are the indirect taxes in the tax system of the Republic of Uzbekistan, its mechanism of action, features, as well as the impact of current tax policy processes on this tax base, is considered. developed. In particular, the factors affecting the base of indirect taxes have been specially discussed in the research process.

This article provides a comparative analysis of the economic development models of Scandinavian countries. Examples of countries such as Norway, Sweden, Finland, Denmark, and Iceland, which combine innovative economies with high taxes, are discussed in the context of their resilience to economic crises. These nations occupy top positions in authoritative global rankings, reflecting the success of their economic policies. The article examines the distinctive features of the Scandinavian economic models based on principles of social justice. Additionally, it analyzes the economic and social policies of each country and evaluates their effectiveness.

This article contains information about collecting tax debt, eliminating debt, studying the situations in which debt arises, and the time of tax payment. The concept of tax, in which case taxes are paid on time, are discussed and ways to eliminate them are sought. Tax debts of legal entities and individual entrepreneurs, including individuals, were analyzed.

This article examines the role and significance of tax control measures in ensuring the stability of the state budget. The dynamics of taxes collected as a result of tax authority inspections during 2019–2024 are analyzed, revealing the fiscal efficiency of tax control in managing public finances. Based on the scientific views of both foreign and domestic scholars, the study highlights the digital transformation of tax control, risk-based approaches, and preventive monitoring mechanisms. The paper proposes recommendations for improving tax audits, enhancing transparency, and applying analytical assessment of audit outcomes. The research findings have essential scientific and practical importance for improving tax policy and strengthening budgetary sustainability.

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 provides information about the types of taxes available in the tax system of our republic and the methodology, features, and rules of the procedure for determining the tax base, as well as the factors and levers that influence these methods. In addition, the general methods and rules of the procedures for determining the tax base in the world tax system were also highlighted, and comments were made about the general aspects that regulate it in the field of taxation.

The artiсle highlights proposals сonсerning the interest of taxpayers in paying taxes by explaining that publiс expenditures are сarried out at the expense of taxes paid by them.

The article is devoted to the analysis of strategies and methods aimed at optimizing taxation within the framework of the digital economy. In the context of the rapidly developing digital market and the emergence of new forms of commercial activity, effective tax planning is becoming the main aspect of the state's financial stability. The article covers the use of digital technologies in the harmonization of tax legislation, data collection and analysis. Particular attention is paid to the development of effective tax collection mechanisms for digital transactions and services, which are the main factor for ensuring stable and predictable government revenues.

In this article, we will look at how the state uses taxes to manage and regulate business activity, as well as how the “sustainability rating of business entities” affects various aspects of the business environment. Understanding the mechanisms of business regulation through taxes will help to better understand the importance of tax policy in economic development and improving the business climate.

This article analyzes macroeconomic indicators affecting the tax potential of regions. The system of budget-tax policy measures to increase the tax potential of the regions, the ability of the regions to pay taxes, the relations that take place in the process of their increase and tax collection are explained on the basis of foreign experience. Factors affecting the tax potential of regions in the formation of local budget revenues were analyzed by dividing them into groups.

This article analyzes the macroeconomic indicators affecting the tax potential of the regions. The system of budget-tax policy measures to increase the tax potential of the regions, the ability of the regions to pay taxes, the relations that take place in the process of increasing them and collecting taxes are highlighted on the basis of foreign experience

Many developed countries of the world use fiscal and monetary policy to regulate the economy. Currently, the digitization trend is developing in every industry and sector, and this situation has a positive effect on the improvement and efficiency of industries and sectors. The article provides information about fiscal policy, which is one of the main branches of the economy, and its types and tools, and explains why countries use fiscal policy. Opinions are also given about the importance of digitalization of the fiscal system

Excise tax is a critical component of government revenue and makes a significant contribution to government revenues around the world. This tax is imposed on specific goods, such as alcohol, tobacco and fuel, in order to generate revenue and regulate consumption. This article provides the composition of excise tax payers, the role of excise taxes in generating state budget revenues of the Republic of Uzbekistan, as well as recommendations for improving the efficiency of administration of this tax.

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 the case of processing of extracted natural gas, oil, and gas condensate, the tax base is realized and expanded, effective organization of tax control of large taxpayers in the field of oil, gas, fuel, and energy industry. Issues, scientific proposals, and recommendations for solving the problem of taxation have been developed.

The article describes individual entrepreneurs and self-employed individuals. Procedural and practical recommendations were offered to increase the importance of taxation of individual incomes in the formation of budget revenues. In addition, a study was conducted on the current state of taxation of individual entrepreneurs and self-employed persons, studies of economists were studied within the scope of the topic, and conclusions and proposals were formed.

This article highlights the significance of land and property taxes levied on individuals in the socio-economic development of mahallas in the Republic of Uzbekistan, as well as the processes related to the implementation of the newly introduced mahalla budget mechanism in practice. Additionally, recommendations have been developed for increasing the revenues of mahalla budgets through taxation, which are expected to play an important role in reducing economic inequality between mahallas, addressing social issues of the population, and solving problems related to regional infrastructure.

This article provides detailed information and analysis of each of the elements of taxation and the relationship between the tax base and these elements. In particular, it examines how the composition of tax elements plays a role in the formation of the tax base and ensuring the financial stability of the state. It also discusses the issues of expanding and optimizing the tax base in order to increase the efficiency of tax systems and stimulate economic growth.

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.

This article examines the theoretical and methodological issues of calculating value added tax in tax administration in the context of digitalization of the economy, as well as the opinions of local and foreign scientists on this issue. Also, based on the results of research on the topic, conclusions and proposals have been developed on improving the calculation of value added tax in tax administration in the context of digitalization of the economy in the tax system of Uzbekistan.

The article analyzes the sources of revenue of the state and local budgets, the changes in their relative proportions, and their share in the structure of the state budget. The dynamics of changes in real estate values, as well as the share of property and land taxes in local budget revenues, are examined. During the research process, the relationship between tax revenues and budget stability was analyzed based on statistical data. The article develops scientifically grounded proposals aimed at strengthening the revenue base of local budgets and improving the taxation system.

This study analyses the tax revenues and their composition in local budgets of Uzbekistan for the period 2021-2024. A descriptive statistical approach, visualization, and a panel-data framework were employed. The findings highlight the growing diversification of the tax base and the strengthening of budgetary revenues. Conclusions include practical recommendations to ensure local budget stability, improve tax policy, and broaden revenue sources. The results are relevant for maintaining fiscal stability and stimulating local economic development.

This article examines the importance of taxes in the economy and the fact that tax debt reduction is one of the most urgent issues in the country today. The views of foreign economists on tax debt reduction were studied. Specific features of tax debt recovery in foreign countries are analyzed. Based on the above-mentioned circumstances, proposals and recommendations have been formulated to reduce tax debt in our country, including improving the practice of its effective collection.