WAYS TO IMPROVE TAX ADMINISTRATION OF LARGE TAXPAYERS

Аннотация

This article describes the stages of improving tax administration in the Republic of Uzbekistan, in particular, reforms to determine the criteria for inclusion in the category of large taxpayers. Scientific approaches to fiscal reforms that contribute to the development of economic entities in the country are proposed. The aim of the study is to develop proposals and recommendations aimed at improving the tax administration of large taxpayers. Scientific novelty of the research: The necessity of simultaneous implementation of reforms aimed at creating equal conditions for all business entities while improving tax administration in the Republic of Uzbekistan has been scientifically substantiated. The expediency of determining the criteria for the inclusion of legal entities in the category of large taxpayers on the basis of international experience and practice has been proved. The need to change the threshold value for taxpayers in a simplified and generalized form in order to improve the efficiency of tax administration is scientifically substantiated, together with the tax administration of large taxpayers in the country.