ON IMPROVING THE METHODOLOGY OF TAX ADMINISTRATION OF LARGE TAXPAYERS IN THE REPUBLIC OF UZBEKISTAN

Abstract

The article analyzes the current state of the tax administration of large taxpayers in the Republic of Uzbekistan, the current state of inclusion in the category of large taxpayers, existing problems and a methodology for their elimination has been developed.

In the tax policy implemented in the Republic of Uzbekistan, the issue of improving the tax administration of large tax payers is one of the important directions. Due to the high share of taxes paid by large taxpayers in total tax revenues, taxation of large taxpayers and improvement of their tax administration is one of the urgent issues today.