This article is based on the creation of a legal framework to avoid double taxation and the proper and timely application of international treaties to avoid double taxation in international tax agreements with non-residents, as well as on the creation and support of foreign investors in the Republic of Uzbekistan.
The article analyzes the modern system of tax administration in Uzbekistan, focusing on innovative methods developed and applied in the era of rapid development of digital technologies and modification of state control. The digitalization of taxation leads to improved efficiency and openness of the tax system, to the emergence of modern tax management mechanisms and to the creation of intelligent models for assessing tax risks and tax policy strategies. The scientific significance of the work lies in identifying the potential for further development of innovative tax management tools based on the latest IT technologies. These tools are aimed at optimizing the work of tax services and improving interaction with economic agents as part of digital communication between tax authorities and taxpayers.