This article examines the key policy decisions related to the tax base and rates of real estate tax, as well as the important tax administration functions–valuation, calculation, and collection. It also focuses on reforming both the traditional annual property tax (levied on the assessed value of buildings and land plots) and transaction taxes (collected as a tax or state fee [stamp duty] upon the transfer of real estate ownership). The article provides proposals and recommendations for successfully implementing real estate tax reforms and improving tax administration. Based on the analysis of scholarly literature and international experience, detailed recommendations are offered on the practical aspects of reforming real estate taxes in Uzbekistan.

This article examines the theoretical and methodological issues of calculating value added tax in tax administration in the context of digitalization of the economy, as well as the opinions of local and foreign scientists on this issue. Also, based on the results of research on the topic, conclusions and proposals have been developed on improving the calculation of value added tax in tax administration in the context of digitalization of the economy in the tax system of Uzbekistan.

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.

Excise tax plays a decisive role in fiscal policy, influencing consumption patterns, market behavior and income generation. In the article, the economic basis of excise tax, the methodology of their calculation and the analytical basis of assessing their impact on various interested parties and the economy as a whole were considered and conclusions were drawn.

This article analyzes the impact of the crypto-asset market on tax administration in the context of the digital economy. The study highlights virtual tax assets, the concealment of income from taxation, and the complexities of cross-border control. The legal regulation rules of the crypto-asset sector in Uzbekistan during 2018-2025, the licensing system, the “Regulatory Sandbox” mechanism, and the legal framework for crypto activities were analyzed. Scientific and practical proposals are developed for the taxation of the economy, strengthening effective control over the crypto market, and increasing tax revenues.

The article summarizes the results of research on the historical formation processes of direct and indirect taxation, direct and indirect taxation reforms and effective results implemented during the past period of independence to optimize the tax system. The study highlights the processes of direct and indirect taxation, the composition of taxpayers, the object of taxation, the tax base, the tax rate, and the optimization of tax calculation and payment mechanisms to the budget.

This article discusses the problems of making adjustments to the value added tax base, including when returning goods in whole or in part, when changing the terms of the transaction, when changing prices, when the buyer uses a discount, when work is completed and when services are deferred. Based on the results of the study, appropriate proposals have been developed.

This article examines the improvement of the calculation of direct taxes, its socio-economic significance, theoretical-legal issues and the opinions of economists. The calculation of direct taxes was analyzed and conclusions and proposals for improvement were developed.

This article focuses on the fact that effective measures are being taken in our country to reform the national economy by liberalizing foreign trade, tax and financial policy, supporting entrepreneurship and guaranteeing the inviolability of private property, organizing deep processing of agricultural products, and ensuring the rapid development of regions. Proposals and recommendations on the systematic analysis of performance indicators of service enterprises and their calculation methods and performance indicators have been developed.