For the sustainable and accelerated development of regions in Uzbekistan, it is advisable to introduce a unified system for assessing their comprehensive balanced development, the efficiency of resource utilization, economic, investment, and financial potential, to provide the necessary financial resources and opportunities for regional development, to further enhance the financial independence of local government bodies, and to further expand the scope of scientific research on developing and implementing strategies to ensure the completeness of local budget revenues.  This article covers the issues of sustainable development of regions both theoretically and practically.

This article analyzes macroeconomic indicators affecting the tax potential of regions. The system of budget-tax policy measures to increase the tax potential of the regions, the ability of the regions to pay taxes, the relations that take place in the process of their increase and tax collection are explained on the basis of foreign experience. Factors affecting the tax potential of regions in the formation of local budget revenues were analyzed by dividing them into groups.

This article focuses on examining the efficiency and economic benefits of managing public procurement for budget organizations in the Republic of Uzbekistan through electronic stores. The primary objectives of digitizing public procurement processes in Uzbekistan are to reduce corruption, ensure cost-effective use of budget funds, and increase transparency in the procurement process. The Law on Public Procurement (OʻRQ-684), adopted on April 22, 2021, and the Resolution on Measures for Improving the Public Procurement System and Promoting Small Business Participation (PQ-249), issued on July 10, 2024, have established new opportunities for conducting public procurements through electronic stores, marking significant steps toward economic efficiency. This article provides a detailed analysis of the impacts of using electronic stores in public procurement on Uzbekistanʼs economy, drawing comparisons with the experiences of countries like Indonesia, Kazakhstan, and Estonia. The study, based on public procurement outcomes via electronic stores from 2022 to 2024, reveals valuable insights into effective fund utilization and potential savings.

This article analyzes the regulatory legal framework related to the National Sustainable Development Goals (NSDG) and evaluates the current state of budget expenditure tagging aligned with these goals. It highlights potential challenges in tagging budget expenditures to correspond with the NSDG and proposes recommendations for implementing a structured tagging procedure. Additionally, the article emphasizes the importance of integrating the tagging process with specific tasks under the NSDG framework, rather than focusing solely on overarching goals. This approach facilitates data-driven decision-making by enabling targeted allocation of funds, identifying NSDG areas that require additional financing, and assessing the effectiveness of expenditures. Examples are provided to illustrate how task-oriented tagging enhances budget planning and resource utilization.

Ensuring sustainable economic growth in Uzbekistan by diversifying the structure of the economy and increasing its competitiveness, consistent implementation of market mechanisms in all sectors of the economy, reducing poverty and improving the welfare of the population, accelerated development of the digital economy, transformation of state-owned companies, and reducing state participation in the economy are the priorities of the economic reforms currently underway. Within the framework of this economic reform, issues such as increasing the financial potential of the regions and increasing the gross regional product will occupy an important place. Based on this, this article analyzes the theoretical aspects of increasing the financial potential of the regions.

This article deals with ensuring the effectiveness of the tax-budget system in the new development strategy of our republic. Formulas for calculating the tax potential are given, as well as proposals for improving the tax policy, improving the development of existing innovative methods and methodological approaches in determining the needs of spending in the budget and the main aspects of equalization programs, and using a wide range of economic-mathematical modeling and forecasting methods.

This article presents the formulas for calculating the tax potential of economic sectors and regions, as well as the development of existing innovative methods and methodological approaches in determining the main aspects of programs for the improvement of tax policy, the equalization of budget expenditure needs, and a wide range of economic-mathematical modeling and forecasting in order to increase the efficiency of public finance management. Proposals for the introduction of large-scale methods are presented.

In this article, special attention is paid to the regulation of taxation of subsoil users in the Republic of Uzbekistan, ensuring the necessary level of collection of taxes and other mandatory payments, implementation of tax administration of taxpayers and the fundamental improvement of service and technical services on the basis of mutual cooperation in the fulfillment of tax obligations. Taxation of underground entrepreneurs is a complex and difficult area that requires careful consideration and improvement. Provides an overview of issues related to the taxation of underground entrepreneurs and suggests potential areas for improvement. Taxation of underground entrepreneurs is a complex issue that requires deep consideration and improvement. By addressing the issues related to the tax regime, transparency, tax administration and tax incentives, it is possible to create a more favorable and favorable environment for entrepreneurs of underground resources, to promote investment, economic growth and sustainable development of the sector.

In this article, improvement of tax collection mechanism, improvement of service and education of taxpayers, simplification of tax system and procedures, development of effective communication channels between taxpayers and tax authorities, improvement of tax collection mechanisms. In addition, the theoretical and practical aspects of the trends in the development of relations that the formation of trust and perception of justice and the use of effective coercive measures increase compliance.

This article has been developed in order to prepare a forecast of resource tax revenues to the State budget and state trust funds (taking into account the principles and practical experience of foreign countries), as well as ensuring the provision of resource tax revenues to the state budget and compliance with tax laws within the framework of the implementation of the state tax policy, aimed at ensuring control over the correct calculation, full and timely payment of taxes and fees.

Evaluating the effectiveness of the tax policy strategy implemented in Uzbekistan, special attention is paid to the analysis of its tactical directions. The study used a comprehensive approach that took into account various economic indicators, fiscal data and socio-economic impacts. The study assessed the tax policy's compliance with national economic goals, its impact on business competitiveness, and its ability to stimulate economic growth and development. In addition, research examines the extent to which tax policy contributes to reducing income inequality and increasing social welfare. In order to increase the overall efficiency of the tax policy in Uzbekistan, potential directions for improvement in strategy and tactics are suggested.

This article highlights potential strategies and approaches for improving taxpayer service mechanisms in Uzbekistan. Implement a comprehensive digital transformation strategy to modernize the tax administration. Development of user-friendly online portals and mobile applications that enable taxpayers to file returns, make payments and access tax information conveniently. Initiate taxpayer education campaigns to increase awareness of tax obligations, benefits and deadlines. Simplification of tax procedures and forms, their simplification and convenience for taxpayers. In particular, simplification of taxation requirements for small businesses and individual taxpayers will be explored. Increase transparency in tax processes by providing taxpayers with clear explanations on tax assessment and refunds, and invest in training and capacity building of tax authorities to ensure effective service to taxpayers. Improving taxpayer service mechanisms in Uzbekistan is important to encourage voluntary compliance, reduce tax evasion and promote a positive business environment.

В данной статье проанализирован зарубежный опыт внедрения налогового администрирования для крупных налогоплательщиков, в результате которого разработаны предложения и рекомендации по вопросам совершенствования налогового законодательства Республики Узбекистан, а также по дальнейшему совершенствованию налогового администрирования для крупных налогоплательщиков.

This article examines issues related to the improvement of taxation of small and medium-sized business entities. Small and medium-sized businesses play an important role in stimulating economic growth, stimulating innovation and creating employment opportunities. However, it aims to identify the main problems faced by small and medium-sized businesses from the point of view of taxation and to propose potential solutions to improve their tax obligations and ease the tax burden. In solving these problems, both local and international experience were taken into account. The results of this study can inform policymakers, tax authorities, and business owners to develop effective strategies for improving the taxation system for small and medium-sized businesses, which will help them grow and contribute to overall economic development. Because with the help of this tax, conclusions and proposals were developed on the results of activities for the purpose of taxation of enterprises.

The article tried to highlight the reasons and new aspects of the increased importance of improving the system of supporting the positive impact of export and import on economic growth in our country. The characteristics and tasks of using its effective tools and methods are described based on learning the experiences of the world practice of effective foreign economic activity and the modern trends of the mechanism of promoting export and import through taxes. In the socio-economic development prospects of the Republic of Uzbekistan until 2030, directions for supporting the positive effect of effective export on economic growth are justified.

This article focuses on the fact that our country has a great potential to achieve economic efficiency through the development of tourism. Theoretical justification and development of institutional and economic conditions and mechanisms for the development of ski resorts in the regions of Russia, especially in the North Caucasus and the Republic of Karachay-Cherkessia.

In order to stabilize the financial situation in prestigious companies around the world, create new jobs and achieve economic growth, it is necessary to "switch to international standards of management, use transfer assessments in the process of concluding financial agreements in the cluster and cooperative system entities, provide financial and management reports on operational segments".

In this article, special attention is paid to further reducing the negative impact on the competitiveness of the republicʼs economy by gradually reducing the monopoly on commodity and financial markets, improving the efficiency of the system of granting benefits and preferences, as well as reducing the regulatory burden on business entities and radically improving the interaction of taxpayers in the implementation of tax administration and the fulfillment of tax obligations of the republic.

In this article, the importance of effective use of funds allocated by the state for the development of tourism in our country in recent years and its role in increasing the number of tourists were studied. In addition, the mechanisms for the organization of promotional activities at the expense of funds from the non-budget tourism support fund have been implemented

In this article, a proposal has been developed in our republic to calculate resource taxes, identify existing economic problems for their collection and the organization of tax administration associated with them, develop scientific and practical recommendations related to their solutions and improve them.

Tax reforms aimed at creating a fair, transparent, long-term and international tax system in the Republic are economically and legally based and are convenient and beneficial for taxpayers. First of all, the legal basis for guaranteeing the activities of business entities and investors in the tax field was created, and the new tax concept, the Tax Code and more than 150 laws, decrees, decisions and other regulatory documents were adopted. In order to create a level playing field, more than 80 different tax incentives have been canceled. The practice of granting individual benefits has been abandoned. This article describes ways to improve taxation of business entities and problems.

The analysis of transfer pricing methods and the possibilities of applying them to the activities of business entities is the most important task of ensuring the fairness and transparency of cross-border transactions between related parties. The introduction of effective transfer pricing methods will prevent tax evasion and ensure a fair distribution of tax liabilities between related enterprises. However, it can also be challenging and requires additional resources and expertise to properly apply the methods and comply with tax laws.

This article focuses on further reducing the negative impact on the competitiveness of the republic's economy by gradually reducing the monopoly in the commodity and financial markets, increasing the efficiency of the system of giving benefits and preferences, as well as reducing the legislative regulatory system. It is envisaged to fundamentally improve the mutual cooperation of taxpayers in the implementation of tax administration and the fulfillment of republican tax obligations.

In the Republic of Uzbekistan, special attention is paid to ensuring the required level of collection of taxes and other mandatory payments, organizing the activities of large taxpayers, implementing the tax administration of taxpayers, and fundamentally improving the provision of service and technical services based on mutual cooperation in the fulfillment of tax obligations.

In this article, special attention is paid to further reducing the negative impact on the competitiveness of the republic's economy by gradually reducing the monopoly on commodity and financial markets, improving the efficiency of the system of granting benefits and preferences, as well as reducing the regulatory burden on business entities and radically improving the interaction of taxpayers in the implementation of tax administration and the fulfillment of tax obligations of the republic.