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.

This article discusses issues of expanding the tax base, issues of effective use, improving mechanisms for their identification, as well as eliminating violations when tax authorities use tax administration tools, and timely disclosure of tax evasion schemes. Scientific and practical conclusions and proposals for further optimization of tax administration and elimination of contradictions in regulatory documents have been developed

In the case of processing of extracted natural gas, oil, and gas condensate, the tax base is realized and expanded, effective organization of tax control of large taxpayers in the field of oil, gas, fuel, and energy industry. Issues, scientific proposals, and recommendations for solving the problem of taxation have been developed.

This article provides a detailed analysis of the experiences of local and foreign countries in taxing subsoil users. The experiences of foreign countries on tax objects and tax rates for subsoil use are covered and analyzed.

The article proposes issues of improving the taxation system in order to ensure the implementation of long-term strategies and programs in the development and prospects of the mining and metallurgical sector. In the opinion of the author, in order to further strengthen macroeconomic stability and achieve high economic growth, in order to produce competitive products, it is necessary to pay attention to issues of improvement in the collection of tax for the use of subsoil in the enterprises of the mining and metallurgical industry based on international experiences.

In this article, proposals and recommendations are formulated based on the experience of the Republic of Kazakhstan on the accounting of hydrocarbon raw materials extracted from the ground and the formation of reporting balances.