This article provides detailed information and analysis of each of the elements of taxation and the relationship between the tax base and these elements. In particular, it examines how the composition of tax elements plays a role in the formation of the tax base and ensuring the financial stability of the state. It also discusses the issues of expanding and optimizing the tax base in order to increase the efficiency of tax systems and stimulate economic growth.

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 this article, improvement of tax collection mechanism, improvement of service and education of taxpayers, simplification of tax system and procedures, development of effective communication channels between taxpayers and tax authorities, improvement of tax collection mechanisms. In addition, the theoretical and practical aspects of the trends in the development of relations that the formation of trust and perception of justice and the use of effective coercive measures increase compliance.

Due to the rapid development of digital infrastructure in Uzbekistan, the landscape of tax debt collection is changing. Explores the evolving mechanism used by tax authorities to collect tax debts and highlights the impact of digitization on efficiency, transparency and compliance. By analyzing the current state of digital infrastructure and its integration into tax collection processes, it illuminates the opportunities and challenges that arise in a dynamic environment.

In this article, the economic importance of real estate, the fact that real estate taxation increases the competitiveness of property and has an important place in determining the tax base, are developed based on the analysis, and relevant recommendations are developed.

This article discusses debt slavery, the first adoption of the bankruptcy law, government defaults, the occurrence of insolvency, elements of insolvency, the need to change the statute of limitations for collecting tax debts, artificial debt, writing off bad debts and other issues. improving its mechanism by studying foreign experience.

The dissertation article explores the essence and highlights the structural elements of the informal sector of the economy, and reveals the content of the category of the informal economy from the point of view of taxation. Based on a review of theoretical literature, international practice and analysis of the situation in Uzbekistan, proposals and practical recommendations for the effective use of taxation mechanisms in containing and reducing the size of the shadow economy have been formed.

This article covers aspects related to increasing investment attractiveness and reporting transparency in the preparation of consolidated financial statements in joint-stock companies based on international standards of financial statements. The organizational and methodological aspects of the preparation of the consolidated financial statements according to the international standards of financial statements are revealed, paying attention to the elements of the report on the statement of financial position, profit and loss and cash flow.