SCIENTIFIC AND THEORETICAL ISSUES OF TAXATION OF SERVICE ENTERPRISES IN THE REPUBLIC OF UZBEKISTAN

Abstract

In this article, the scientific-theoretical issues of taxation of service enterprises in
Uzbekistan, the development of the service sector based on special approaches, the provision of business entities with financial resources and infrastructure, and the introduction of a favorable tax regime for them are defined as the current issues of today. received, which requires the application of favorable tax regimes to service enterprises and the implementation of research and development
activities aimed at achieving its effectiveness. At the same time, it is necessary to take the service to business entities to a new level, to further increase the tax administration literacy of the population, to support entrepreneurship, to create an equal competitive environment and to guarantee the rights of consumers, and to curb the hidden economy. improvement of administration based on
encouraging active participation is highlighted. At the same time, the fields were studied, foreign experience, scientific-practical conclusions and proposals were formed on its application in our country.