Kuziyeva Nargiza Ramazanovna,
Tashkent State University of Economics, Head of the “Taxes and taxation” department, Doctor of Economics, Professor
ORCID 0000-0001-8096-2928
Oymatova Gulinur Mirjamolovna,
Tashkent State University of Economics, 2nd-year master’s student of group SST-5
Email: 1989gulinur1989@gmail.com
ORCID 0009-0005-9631-143X
Аbstract. Nowadays, when economic security and economic stability have become one of the most important issues in the world, one of the important practices is to ensure the implementation of effective tax policy measures for countries whose budgets are formed from studying their experience and selecting from it the most advanced and appropriate and their application in practice is one of the necessary conditions for the successful implementation of tax policy. If we look at the tax systems of developed countries, we can see that they have already gone through many stages of tax reform and have a large experience base that is worth learning from. In this article, in order to improve the efficiency of the tax system at the national level, the prospects for using advanced foreign experience in implementing effective tax policy measures are explored and analyzed. Suggestions and recommendations were also made for the successful development of our modern national economy by introducing the most suitable and effective experience for the development of our country.
Key words: effective tax policy, hidden economy, tax crime, tax fines, administrative penalty, digital technologies, online control registers.