СОЛИҚ МАЪМУРИЯТЧИЛИГИ ВА УНИНГ НАЗАРИЙ-ҲУҚУҚИЙ МАСАЛАЛАРИ

Abstract

Along with the tax policy, the state is also improving the tax administration in line with the economic reforms. Because the full implementation of a reasonable tax policy depends on the effective organization of tax administration mechanisms. In the article, the author assessed the need to improve the tax policy and administration with the economic reforms implemented in our country, its socio-economic importance, theoretical and legal issues, based on the study of local and foreign practice. He also made suggestions and recommendations for improving the tax administration based on the results of his research on the topic.