Abstract

Ensuring the necessary level of collection of taxes and other mandatory payments in the Republic of Uzbekistan, organizing the activities of large taxpayers, implementing tax administration of taxpayers and mutual cooperation on fulfilling tax obligations special attention is being paid to the fundamental improvement of service and technical service. In the Address of the President of the Republic of Uzbekistan Sh.M. Mirziyoyev to the Oliy Majlis on December 28, 2018, "One should be interested in paying taxes on time, not evading them." The new version of the Tax Code should encourage honest and honest taxpayers, who are the backbone of the country's development, and punish those who work in secret. "It is necessary to introduce the same fair tax regime for everyone at the expense of reducing the tax burden, it is necessary to gradually cancel tax benefits" as one of the important tasks in this regard.

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