In this article, special attention is paid to the extent to which the efficiency of services provided in public catering establishments is developing the place of this sector in the economy. The significant aspects of the profit and efficiency in the activity of catering enterprises are highlighted. Proposals and recommendations on the issues of further expansion of multilateral partnership for the proper establishment and development of catering services in the development of the economy of our country were given. Issues of revision of the personnel system are indicated as the main task.

The article presents the theoretical basis for assessing the environmental characteristics of catering enterprises engaged in preparing and selling food products based on scientific hygienic requirements of the national economy and consumer service, as well as the development of catering in the tourism sector and hotels.

The article considers theoretical approaches to the problem of determining the role of taxes in the formation of the state budget, and the ratio of direct and indirect taxes in taxation. A comparative analysis is carried out in order to determine their optimal ratio. At the same time, such areas of the economy as underground trade and catering, motor transport, housing construction, and repair, and the provision of housing services are studied, and scientific and practical conclusions and proposals are formed on foreign experience and its application in our country.

This article is devoted to the improvement of tax administration related to profit tax. Income tax is an important source of revenue for the government, and effective tax administration is essential to ensure effective revenue collection and taxpayer compliance. This analysis explores various aspects of tax administration that could be improved to simplify the process, reduce tax evasion and create a more business-friendly environment. The analysis includes a review of relevant literature, studies and experiences from different countries. At the same time, such areas as underground trade and general catering, transport by motor vehicle, housing construction and repair, provision of residential services in the economy are studied, foreign experience and scientific-practical conclusion on its application in our country. and suggestions are formulated.

This article describes large-scale reforms aimed at creating favorable conditions for doing business in the tax and financial sectors, improving the investment climate and further strengthening the confidence of business circles in our republic in recent еars. At the same time, such areas as underground trade and public catering, road transport, housing construction and repair, the provision of personal services were studied, scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.

This article describes large-scale reforms aimed at creating favorable conditions for doing business in the tax and financial sectors, improving the investment climate and further strengthening the confidence of business circles in our republic in recent еars. At the same time, such areas as underground trade and public catering, road transport, housing construction and repair, the provision of personal services were studied, scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.

This article focuses on improving tax administration related to profit tax. Income tax is an important source of revenue for governments, and effective tax administration is essential to ensure effective revenue collection and compliance by taxpayers. This analysis explores various aspects of tax administration that could be improved to simplify the process, reduce tax evasion and create a more business-friendly environment. The analysis includes a review of relevant literature, studies and experiences from different countries. At the same time, such areas as underground trade and general catering, transport by motor vehicle, housing construction and repair, provision of residential services are studied, foreign experience and scientific-practical conclusion on its application in our country are studied. and sugGEStions are formulated.

This article describes large-scale reforms aimed at creating favorable conditions for doing business in the tax and financial sectors, improving the investment climate and further strengthening the confidence of business circles in our republic in recent еars. At the same time, such areas as underground trade and public catering, road transport, housing construction and repair, the provision of personal services were studied, scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.