This article describes the role and importance of interregional tax inspection in improving large-scale reforms to create favorable conditions for conducting business activities in the country's tax sphere, further strengthening the confidence of business circles. At the same time, some important reforms implemented by the interregional tax inspectorate in the tax system of Uzbekistan were studied, and scientific-practical conclusions and proposals were developed based on foreign experience and its application in our country.

This article describes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at creating favorable conditions for doing business in the tax sphere in the country and further strengthening the confidence of the business community. At the same time, some important reforms implemented by the interregional tax inspectorate in the tax system of Uzbekistan were studied, and scientific and practical conclusions and proposals were developed based on foreign experience and its application in our country.

Tax reforms aimed at creating a fair, transparent, long-term and international tax system in the Republic are economically and legally based and are convenient and beneficial for taxpayers. First of all, the legal basis for guaranteeing the activities of business entities and investors in the tax field was created, and the new tax concept, the Tax Code and more than 150 laws, decrees, decisions and other regulatory documents were adopted. In order to create a level playing field, more than 80 different tax incentives have been canceled. The practice of granting individual benefits has been abandoned. This article describes ways to improve taxation of business entities and problems.

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 reforms implemented to improve the administration of profit tax in our country and their results. Also, the current situation of calculating advance payments on profit tax is analyzed and the existing problems are described. Based on the results of the research, conclusions were formed, scientific proposals and practical recommendations were developed.

This article is devoted to consideration of the issues of formation of accounting policies in the organization of accounting for agricultural activities. In particular, the article presents opinions, approaches and proposals on the concept of accounting policy, its structure, the procedure for reflecting agricultural activities in accounting policies. Relevant conclusions have been formulated in reliance upon the results of the study.

The article discusses the specifics of the tax administration of Uzbekistan. Also, the revenues from various taxes for 2020–2024 are analyzed and the situation is economically assessed. The importance of  digitization in radically reforming the current state of tax administration is highlighted, and the concept of an interdepartmental "single window" system and its advantages are revealed.

The article reveals the concept of medium-sized business in Uzbekistan and some foreign countries, international experiences, norms and mechanisms of taxation of medium-sized business entities.