In the context of the development of the digital infrastructure, the specific features of the tax debt collection mechanism in the tax administration were studied in this article, the main focus is on the role of tax legislation and the obligations of taxpayers. Also, conclusions were drawn on general problems, including the need to improve the enforcement of tax obligations and tax evasion, and the need to make tax legislation and tax rules more precise and simpler. At the same time, some important reforms were studied and scientific-practical conclusions and proposals were developed on foreign experience and its application in our country.

this article reveals the improvement of housing and communal services based on econometric models and its economic and statistical analysis and features. Practical suggestions and recommendations for improving the activities of housing and communal services based on econometric models are also provided.

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 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.