This article discusses the theoretical and practical issues of improving the taxation system of business entities in Uzbekistan. The ways of supporting entrepreneurial activity through liberalization of tax policy, simplification of taxation mechanisms and digitalization of tax administration are analyzed. Also, the existing problems in the taxation of small and medium-sized businesses, organizational and legal mechanisms for their elimination, and directions for improvement based on foreign experience are indicated. The results of the study include proposals aimed at creating a favorable tax environment for business entities, ensuring transparency of taxation, and stimulating economic growth.

The article examines the necessity, essence and factors, goals, objectives and problems of managing the practice of taxation of excisable goods at the present stage of economic liberalization. The features of creative approaches to effective measures for managing the practice of taxation of excisable goods in the development of the country are scientifically substantiated, the possibilities of improving the practice of taxation are studied and recommendations are developed.

This article examines the improvement of the taxation mechanism on the property of individuals. In developed countries, property tax on individuals plays a significant role in local budget revenues and holds great importance. When enhancing the property taxation mechanism, it is essential to consider this tax not only as a fiscal instrument but also as a vital tool for ensuring social equity. Based on the analysis conducted, relevant conclusions and recommendations have been formed for improving property taxation on individuals

This article examines issues related to the improvement of taxation of small and medium-sized business entities. Small and medium-sized businesses play an important role in stimulating economic growth, stimulating innovation and creating employment opportunities. However, it aims to identify the main problems faced by small and medium-sized businesses from the point of view of taxation and to propose potential solutions to improve their tax obligations and ease the tax burden. In solving these problems, both local and international experience were taken into account. The results of this study can inform policymakers, tax authorities, and business owners to develop effective strategies for improving the taxation system for small and medium-sized businesses, which will help them grow and contribute to overall economic development. Because with the help of this tax, conclusions and proposals were developed on the results of activities for the purpose of taxation of enterprises.

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 discusses some theoretical issues of taxation of digital financial assets. Proposals for taxation of income from operations with cryptocurrency using foreign experience.

This article critically examines the challenges and opportunities related to the taxation of digital financial assets in the context of Uzbekistan. Focusing on existing challenges within the regulatory framework, it examines issues such as the lack of clear asset classification, the unclear tax regime for cryptocurrencies, the lack of adequate regulations for initial coin offerings (ICOs), limited international cooperation, and inadequate reporting mechanisms. The article offers a set of scientifically based recommendations adapted to the conditions of Uzbekistan aimed at eliminating these problems and creating a more flexible and efficient taxation system. By addressing these issues, the article aims to provide valuable insights for tax authorities and stakeholders managing the emerging digital financial ecosystem in Uzbekistan.

This article discusses the corporate income tax of banks. Empirical studies have revealed the significance of the impact of corporate income tax on the structure of capital and liabilities of banks, leverage and loan portfolios. As a result of the analysis, conclusions were drawn on the taxation of bank profits.

This article is devoted to the theoretical foundations of e-commerce taxation, and a literature analysis of many economists has been carried out within the framework of the topic. The evolution of e-commerce taxation is reviewed, the main problems today are revealed, and conclusions are drawn at the end of the topic.

The dissertation article explores the essence and highlights the structural elements of the informal sector of the economy, and reveals the content of the category of the informal economy from the point of view of taxation. Based on a review of theoretical literature, international practice and analysis of the situation in Uzbekistan, proposals and practical recommendations for the effective use of taxation mechanisms in containing and reducing the size of the shadow economy have been formed.

In this article, the important aspects of improving the taxation system in our country, the experience of foreign countries in taxation, as well as the scientific and theoretical views and ideas of foreign and local scientists were studied. Foreign experiences in taxation were analyzed, and directions that could be put into practice were suggested

The article examines the role of the tourism industry in the economy, emphasizing its importance as a driver of growth, job creation and infrastructure development. The main economic indicators demonstrating the contribution of tourism to GDP and social well-being are analyzed. Special attention is paid to the theoretical conceptual foundations of taxation of tourism activities. The existing tax regimes, their advantages and disadvantages, as well as the impact of tax policy on the development of the tourism sector are discussed. The author offers recommendations on optimizing the tax burden for travel companies, which can contribute to improving the competitiveness of the industry. The article concludes with conclusions on the need for an integrated approach to tourism taxation, taking into account both economic and social aspects.

The article examines the need to create an effective mechanism for value-added taxation in the tax practice of New Uzbekistan, tasks, systemic problems and issues of their solution. The author’s approach to substantiating the theoretical and methodological content of the tax mechanism in the prospects of socio-economic development of the country is proposed, which made it possible to identify the essential features of taxation, its significance and factorial nature, and the multilevel structure of the state tax mechanism. The possibilities of creating an effective mechanism for value-added taxation in the tax system of the Republic of Uzbekistan have been studied, and recommendations have been developed.

This article presents methods, forms and basic principles for taxing the income of individuals. Methods, forms and principles of taxation and their socio-economic impact are covered. The effect of progressive and proportional taxes on fair distribution and the role of taxes on investment returns have also been discussed. In improving the tax system of Uzbekistan, the prospects for taxation methods, forms and principles are based. The article analyzes the effectiveness and fairness of income tax collection mechanisms from the perspective of economic stability and budget revenues.

This article examines the impact of taxation on business activities. Taxation plays a significant role in the development of businesses. The amount of taxes paid by businesses has a direct impact on both the volume of costs and the level of production costs and, accordingly, pricing. The corresponding conclusions are drawn based on the analysis.

The article discusses theoretical approaches to tax substitution in the formation of the state budget, focusing on the problem of determining the correct ratio of taxes in taxation. A comparative analysis was carried out to determine their optimal ratio. In this regard, conclusions and proposals have been developed on the taxation of the positive activities of enterprises.

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 states that taxation of individuals is an important aspect of any tax system, as it directly affects the financial well-being of citizens and plays an important role in revenue collection for governments. There are several challenges and challenges associated with taxing individuals to ensure an efficient and fair tax system. This article examines key issues related to personal taxation, and examines tax evasion and tax planning strategies used by high net worth individuals. By studying the experience of different countries and relevant literature, it provides insights and suggestions for achieving a more efficient and fair tax system for individuals.

This article justifies that the role of taxation, independent audit and internal control is important in improving the quality of financial reporting. Moreover, relevant conclusions have been developed at the end of the article.

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 fundamental role of property valuation in the taxation process. A detailed analysis of the methods and approaches used to determine the value of real estate objects, which form the basis for tax calculations, is presented. The differences between individual and mass valuation, their application depending on the volume and quality of information, and the impact of these approaches on the accuracy of tax obligations are discussed.

The study also explores challenges and perspectives associated with valuation methods and their application, emphasizing the importance of reliable and up-to-date information for ensuring the fairness and efficiency of the tax system. Special attention is paid to issues of tax system financing and the role of local budgets in this process. The research aims to improve the relationship between real estate valuation and tax regulation, as well as to identify potential ways to optimize processes for enhancing their transparency and fairness.

The article is devoted to improving the mechanism of taxation of the activities of commercial banks of Uzbekistan, and in the process of research, the scientific literature of many foreign economists was studied. Also, the experience of foreign countries in taxation of banking activities was analyzed, and finally, a conclusion was drawn.

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.

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 dissertation article explores the essence and highlights the structural elements of the informal sector of the economy, and reveals the content of the category of the informal economy from the point of view of taxation. Based on a review of theoretical literature, international practice and analysis of the situation in Uzbekistan, proposals and practical recommendations for the effective use of taxation mechanisms in containing and reducing the size of the shadow economy have been formed.