Sharipov Narzullo Gulomovich,
Senior lecturer of the “Economic Theory” department of the Tashkent State University of Economics, E-mail: [email protected]
ORCID: 0009-0008-3875-3821
JELClassification: H2, R5
Abstract: This article will talk about the effective organization of tax administration in increasing the tax potential of the territories. The main purpose of the study is to identify the main aspects of advanced experiments and develop recommendations for their use in the tax administration of Uzbekistan. Tax administration plays a very important role in increasing the tax potential of the regions. Despite the importance of effective tax administration, there are a number of problems that prevent it from being achieved in many countries, including Uzbekistan. The study of the advanced experience of developed foreign countries in the effective organization of tax administration in solving these problems remains extremely relevant for Uzbekistan. Understanding the methods and mechanisms used to ensure effective tax administration in developed countries makes it possible to determine the possibilities of improving the tax system in the country and improving its effectiveness. In general, the research work is aimed at studying the advanced experience of developed foreign countries in the effective organization of tax administration in order to determine the possibilities of its application in the conditions of the economy of Uzbekistan. The research methodology includes an analysis of scientific literature, statistics and a comparative analysis of the practice of tax administration in different countries. Methods of data analysis, collection and interpretation are used, as well as expert assessments and surveys of experts in the field. As a result of the studies, the basic principles and approaches to the effective organization of tax administration were determined, as well as specific measures and recommendations for their introduction into the practice of the tax system of Uzbekistan. The obstacles that may arise in the introduction of advanced experiments and ways to overcome them are discussed. The results of the study are of practical importance for the tax authorities of Uzbekistan and can serve as the basis for the development of strategies for improving tax administration in the country.
Keywords: Tax, regions, tax potential, tax administration, tax rate, tax system, tax policy, tax committee, tax cooperation.