Pardaev Umidjon Uralovich,
under the President of the Republic of Uzbekistan
Head of the Department of the State Administration Academy, PhD, associate professor
ORCID: 0000-0003-3989-3072
Abstract. This article describes the stages of improving the tax administration in Uzbekistan, in particular, the reforms in determining the criteria for inclusion in the category of micro, small, medium and large taxpayers. Also, opinions and scientific approaches are presented regarding budget and tax reforms that contribute to the development of economic entities in the country. The purpose of the study is to develop proposals and recommendations aimed at improving the tax administration of all categories of taxpayers.
Keywords: budget-tax policy, value-added tax, profit tax, small and medium-sized business, tax credits, turnover tax, flat-rate tax, tax administration