ISSUES OF IMPROVEMENT OF LEGAL MECHANISMS FOR DIGITALIZATION OF ACTIVITIES OF THE STATE TAX SERVICE

Abstract

This article is based on the fact that the issues of gradual reduction of the tax burden, simplification of the tax system and improvement of tax administration, rapid development of the country’s economy, improving investment attractiveness and legal regulation of these relations are becoming increasingly global and actual. The facts are analyzed that the need to improve tax legislation and tax practices in line with the development of tax administration and the development of the investment climate by sharply reducing the tax burden on businesses, creating a fair and transparent tax system for all taxpayers and bringing it into line with international standards and simplifying tax administration, extensive systematic work is carried out to eliminate inconsistencies and contradictions in the legislation and to strengthen the protection of the rights and legitimate interests of honest taxpayers. Theoretical and practical aspects of the importance of legal regulation of issues related to ensuring the rights of subjects of tax law, the introduction of “smart regulation” models in this area and increasing the share of information technology in this sphere, the development of new effective mechanisms are researched. It is analyzed that it is important to improve the tax administration, introduce paperless document exchange and address the challenges of developing and implementing software aimed at increasing the efficiency of state tax service. Analyzing the main directions of improvement of tax administration in Uzbekistan, proposals were developed to improve its legal basis.