In order to ensure the stability of the socio-economic development of the region, practical proposals and conclusions are presented that substantiate the relevance of increasing the regional importance of local budget revenues in the implementation of the development strategy of New Uzbekistan.

The article analyzes existing methodologies for assessing the effectiveness of incentive tax benefits in regions and identifies their advantages and disadvantages. It is substantiated that the assessment of the effectiveness of incentive tax benefits is aimed at determining the correlation between losses in budget revenues and the economic benefits arising for the state and taxpayers, as well as making decisions to extend, adjust, or cancel the benefit. It is demonstrated that the assessment of tax benefit effectiveness should be carried out based on budgetary, economic, and social criteria, and the assessment process should be conducted stage-by-stage. Based on the research results, an assessment methodology based on an integral coefficient and covering the main efficiency criteria is proposed. This allows for a comprehensive assessment of the budgetary, economic, and social consequences of tax benefits at the local level, as well as making well-grounded management decisions.

This study analyses the tax revenues and their composition in local budgets of Uzbekistan for the period 2021-2024. A descriptive statistical approach, visualization, and a panel-data framework were employed. The findings highlight the growing diversification of the tax base and the strengthening of budgetary revenues. Conclusions include practical recommendations to ensure local budget stability, improve tax policy, and broaden revenue sources. The results are relevant for maintaining fiscal stability and stimulating local economic development.

The article describes individual entrepreneurs and self-employed individuals. Procedural and practical recommendations were offered to increase the importance of taxation of individual incomes in the formation of budget revenues. In addition, a study was conducted on the current state of taxation of individual entrepreneurs and self-employed persons, studies of economists were studied within the scope of the topic, and conclusions and proposals were formed.

This article discusses the economic content of tax capacity, the laws of its formation and its strategic role in the tax system. During the study, the factors affecting tax capacity were analyzed and the importance of this indicator in stabilizing state budget revenues was substantiated. Also, ways to ensure the country's economic growth by expanding the tax base and increasing tax collection were considered. The article is intended for specialists interested in improving tax policy and optimizing the tax burden.