Iminokhunov Abdukhakhor Abduvoitovich
Vice Rector of ORIENTAL University
Almardanov Mukhamadi Ibragimovich
Doctor of economic sciences
Komolov Odiljon Saifidinovich
Assosiate professor
Abstract: In this scientific article, it is necessary to reform the tax system, further improve the mechanism of taxes, and create a “digital economy” with increasing efficiency and development, as well as to accelerate the implementation of universally recognized international norms and standards in the field of taxation into the national tax legislation. It reflects the creation of equal competition conditions for conducting business activities, including the reduction of the burden of regulation and indirect taxes, the reform of procedures for compliance with the requirements of tax legislation on the basis of modern information technologies.
Key words: State budget, taxes, tax system, tax burden, tax legislation, mechanism of indirect taxes, tax credits, indirect tax, direct tax, tax revenue, value added tax, import, customs duty, excise tax, customs fees, tax administration