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.

This article examines the importance of good corporate governance in increasing the capital value of Uzbek joint-stock companies. The article examines approaches to developing an effective management methodology in joint-stock companies based on agency theory, stakeholder theory, and resource dependency theories. The study analyzes the increase in capital value through modern financial indicators, including ROI (return on investment), EVA (economic value added), and ROE (return on equity). The theoretical and practical approaches presented in the article conclude with recommendations aimed at improving the management systems of joint-stock companies in the conditions of Uzbekistan and increasing their market value.

The market economy is an economy based on free enterprise and entrepreneurship. Therefore, for the formation and development of entrepreneurship in the private sector, it is necessary to improve the business environment in the economy and thereby increase the profitability of economic sectors, increase the employment of the population, and improve their well-being. In order to achieve such priority results, the economic reforms implemented in our country are aimed at the development of entrepreneurship in the private sector and, on this basis, economic growth and ensuring the stable development of the national economy.