В статье раскрывается значимость транспортного налога в контексте формирования бюджетных доходов. Изучены динамика и изменения в категориях налогоплательщиков в Узбекистане, проведен анализ
структурных компонентов транспортного налога, включая налоговые преференции как часть социальной стратегии государства. Предложены методы для улучшения бюджетной отдачи от данного налога.
Particular attention is paid to ensuring the necessary level of collection of taxes and other mandatory payments in the Republic of Uzbekistan, radical improvement of services on the basis of cooperation between large taxpayers, tax administration and tax obligations. In the Address of the President of the Republic of Uzbekistan Sh.M.Mirziyoev to the Oliy Majlis dated December 28, 2018, “one should be interested in the timely payment of taxes, not tax evasion. The new version of the Tax Code should provide incentives for honest taxpayers, who are the backbone of the country's development, and punish those who operate in secret. It is necessary to reduce the tax burden, introduce a fair tax regime for all, and gradually abolish tax benefits. " is one of the important tasks in this regard
Particular attention is paid to ensuring the required level of collection of taxes and other mandatory payments in the Republic of Uzbekistan, the development of clear criteria and
mechanisms for granting benefits, assessing the effectiveness of benefits and preferences. In the Address of the President of the Republic of Uzbekistan Sh.M.Mirziyoev to the Oliy Majlis, one of the important tasks in this regard is to "refrain from granting individual benefits to industries and
sectors of the economy, the active development of the regions.
This article presents the problems and shortcomings in the economic and legal aspects of the current legislation in the management and regulation of natural monopolies, as well as suggestions and recommendations for their improvement.