ISSUES OF IMPROVING THE MECHANISMS OF TAXATION OF SERVICE ENTERPRISES IN UZBEKISTAN

Abstract

This article examines the scientific and theoretical issues of taxation of enterprises in the service sector in Uzbekistan, the development of the service sector based on individual approaches, providing business entities with financial resources and infrastructure, as well as the introduction of a favorable tax regime in Uzbekistan.it requires research work. During the last five years in Uzbekistan, through the development of the service sector, efforts have been made to ensure the development of territorial and social, new economic regions of the population, increase production efficiency and consumption of material goods, in January-December 2023, the population the volume of market services provided per capita reached 13 million soums, which is a 120% growth rate compared to 2022. At the same time, enterprises operating in the service sector are being supported on the basis of financial and credit mechanisms, especially the application of special incentive tax regimes has a positive effect on their activities. "Development of the service sector based on specific approaches, providing business entities with financial resources and infrastructure, and introducing a favorable tax regime for them" are identified as urgent issues of today's service enterprises. requires the implementation of research and development activities aimed at the application of favorable tax regimes and its effectiveness.