American Journal of Interdisciplinary Research and Development ISSN Online: 2771-8948 Website: www.ajird.journalspark.org Volume 28, May - 2024 174 | P a g e STUDY OF THE ADVANCED EXPERIENCE OF FOREIGN COUNTRIES IN THE EFFECTIVE ORGANIZATION OF TAX ADMINISTRATION Yusupov Farrukhbek Farkhodovich Tashkent State University of Economics Independent Researcher fara.bek.05@gmail.com Abstract This article is devoted to the possibility of studying the advanced experience of developed foreign countries in the field of effective organization of tax administration and its application in the conditions of Uzbekistan. The main purpose of the study is to identify the main aspects of advanced experiments and develop recommendations for their use in the tax administration of Uzbekistan. Also ,the article mainly studied the tax administration of foreign developed countries and covered the issues of further development and elimination of moammos in Uzbekistan on the basis of their experience. The results of the study in this article are of practical importance for the tax authorities of Uzbekistan and can serve as the basis for the development of strategies for improving tax administration in the country. Keywords: Tax Administration, Tax Review System,International Monetary Fund,tax arrears of legal entities,annual general turnover,unpaid interest,charged interest, new economic policy. Introduction Effective tax administration plays a key role in the economic development of the country by ensuring the collection of tax revenues necessary to finance state programs and social services. In the context of globalization and increasing capital mobility, effective tax administration is becoming especially important in order to attract investment, maintain competitiveness and ensure sustainable economic growth. According to a 2023 report by the World Bank, the high efficiency of tax administration is associated with economic development. In developed countries, the share of tax revenues in the gross domestic product is on average 35-40%, while in countries with a low level of administrative efficiency, this share is significantly lower – about 15-20% (from the World Bank report of 2023, worldbank.org/). This suggests that effective tax administration will help increase tax revenues, which in turn will provide funding for social programs, education, health care, and infrastructure. Despite the importance of effective tax administration, there are a number of problems that prevent it from being achieved in many countries, including Uzbekistan. One of these American Journal of Interdisciplinary Research and Development ISSN Online: 2771-8948 Website: www.ajird.journalspark.org Volume 28, May - 2024 175 | P a g e problems is the highly inefficient use of resources in the tax system, which causes budgets to be unprofitable and government programs to be insufficiently funded. According to the report of the statistical agency under the president of Uzbekistan on the results of 2023, the share of tax evasion of 25 percent has a significant negative impact on the development of budget revenues and the country's economy(stat.uz portal). From the above, the study of the advanced experience of developed foreign countries in the effective organization of tax administration remains extremely relevant for Uzbekistan. Understanding the methods and mechanisms used to ensure effective tax administration in developed countries makes it possible to determine the possibilities of improving the tax system in the country and improving its effectiveness. LITERATURE REVIEW The main research on the study , significance and role of the advanced experience of developed foreign countries in the effective organization of tax administration is reflected in the works of famous scientists of the past: J. Keynes, J. Milla, W. Petty, D. Ricardo, A. Smith et al, leading developments of modern foreign theorists, and T. Dai, A. Laffer, R. Lucas, R. Musgrave, A. Pigou, P. Samuelson, R. Practitioners such as Solow, along with Stiglitz, M. Freemans studied many experiments on the application of various experiments in the tax system, which left a high mark on the development of today's tax system. On issues of improvement of Public Administration in the tax system Y. Ivanov, I. Lunina, A. Krisovatoy, A. Mayburov, A. Pogorletsky's works examined foreign experience and world development trends in the budget-tax sphere. Despite the significant scientific achievements in highlighting the theoretical and practical aspects of Public Administration of the tax system, the following problems exist in the budgetary and tax sphere: The urgent need for the study of foreign experience and its practical use is to optimize and harmonize tax administration and tax relations in conditions of instability of the internal and external environment I.Tkachenko, V. The study was reviewed by Sinchaka et al. RESEARCH METHODOLOGY When writing this article, we will definitely need to collect enough qualitative and quantitative data within the scope of the research topic so that we can get the results of our research. We collect this qualitative and quantitative data from primary and secondary sources. The collection of electronic, as well as printed publications of literature created by scientists, researchers from our country and abroad in order to effectively organize tax administration will be needed to highlight the theoretical aspects of our research topic. ANALYSIS AND RESULTS American Journal of Interdisciplinary Research and Development ISSN Online: 2771-8948 Website: www.ajird.journalspark.org Volume 28, May - 2024 176 | P a g e Reform of the tax system of the Republic of Uzbekistan, now stands as one of the main tasks on the agenda. Hossatan President Sh.M.In his address to the Supreme Assembly, Mirziyoev said that " at the moment, in the implementation of tax policies, to ensure the stability of budget revenues for the continuous functioning of the state's territory, to create a favorable tax system for investors who are trying to introduce large investment projects into our economy, to simplify taxation for all business categories and reduce, it is necessary to expand the taxable base, as well as to encourage the transition of small enterprises to the payment of value added taxes” (PF-6098), they stressed[1]. The head of state signed several resolutions on the comprehensive development of the tax system. In this, the main idea is significant in that it is aimed at creating a new tax system based on the principles of equality, simplicity, accuracy and efficiency. It is known that today our country is becoming a Democratic state, developed in all respects, with great economic opportunities. On the basis of the advanced ideas and initiatives put forward by the head of state in this regard, an effective system has been created in our country that is fair, transparent and consistent, which is also completely new in the field of taxation, and follows the principles of cooperation. The main goal of this is to reduce the burden of taxes on economic entities, increase the income of citizens, ultimately develop production and ensure the stability of the economy. These goals are achieved through the introduction of consistent Tax Administration[2]. If we analyze the results achieved as a result of positive changes, the annual receipts collected by the tax authorities are 127.9 trillion in 2021. had reached a sum of. Comparing this result with the past, 2020, the difference in revenues collected in these two years is 24.3 trillion. we can see that Som. This result means a 23.5 percent increase in the total value of tax revenues in 2022. Another main indicator is the indicator 82.3 trln in 2021, if we analyze the accounting of receipts for the interregional state tax inspection on large taxpayers. sum of 14.6 trln. an increase of is achieved. And receipts in the administration of customs authorities are 33.2 trillion, according to the 2021-year account. We can see an increase of 34.5 percent compared to revenues in 2020, which reached the sum[3]. As another positive change, we can analyze the results achieved in 2022. According to the state tax committee, revenues of Rs 148.4 trillion were provided by the tax authorities in the Republic in 2022 (figure 4.1). This figure was 16% more than in 2021 (20.4 trillion soums). American Journal of Interdisciplinary Research and Development ISSN Online: 2771-8948 Website: www.ajird.journalspark.org Volume 28, May - 2024 177 | P a g e Figure 1. Statistics of fiscal year 2022 budget revenues of the tax authorities. (source, Soliq.uz)[1]. From the above picture data, we can see that in all types of tax revenues, the results for 2022 have changed in a positive way. In particular, in the cross section of tax types: • 4 trillion soums were levied on property tax, compared to 2021 for 1.6 trillion soums or 63%; • 5.3 trillion soums were levied on the land tax, compared to 2021 for 1.2 trillion soums or 30%, • 2.5 trillion soums were charged from the turnover tax, compared to the corresponding period of last year for 863 billion soums or 52%; * VAT charged 32.8 trillion soums, compared to 2021 for 7.2 trillion soums or 28%; • 24.3 trillion soums have been levied on the income tax from individuals, with an increase of 5.4 trillion soums or 28% compared to 2021. Also in terms of tax revenues in the cross section of the regions, the city of Tashkent is growing with a sum of 21.3 trillion rubles. The rate of receipts in the region increased by 38% compared to 2021[5]. In the analysis on the account of the territorial tax authorities of our republic, we can also see that in all regions positive changes were achieved in 2022 (Table 1). American Journal of Interdisciplinary Research and Development ISSN Online: 2771-8948 Website: www.ajird.journalspark.org Volume 28, May - 2024 178 | P a g e Dynamics of tax revenues in the territorial section.Table 1. Regions Tax revenues, growth compared to 2021 Republic Of Karakalpakstan 2,4 trln Soum 33% Khorezm province 2,5 trln Soum 28% Andijan province 2,9 trln Soum 23% Fergana province 4,3 trln Soum 33% Namangan province 2,8 trln Soum 26% Syrdarya region 1,2 trln Soum 31% Jizzakh region 1,8 trln Soum 34% Kashkadarya region 4,2 trln Soum 34% Navoi region 3,6 trln Soum 23% Bukhara region 2,4 trln Soum 26% Surkhandarya region 1,6 trln Soum 21% Samarkand region 3,2 trln Soum 31% Tashkent region 5,3 trln Soum 25% Tashkent City 21,3 trln Soum 38% Interregional DSI for large taxpayers 88,3 trln Soum 7% American Journal of Interdisciplinary Research and Development ISSN Online: 2771-8948 Website: www.ajird.journalspark.org Volume 28, May - 2024 179 | P a g e Analyzing the data of the table, we can see that the results achieved by regions have achieved an increase in the amount of 30 percent on average. At the time of these changes, of course, lies the fair policy and consistent work carried out in thefield of the tax system[6]. It is known that the creation of an entrepreneurial environment will depend on positive tax reforms, in which the employment of the population and the improvement of living conditions are carried out directly. As a result of the reforms carried out in the tax system, in 2022, the number of registered legal entities on the territory of our country reached an increase of 8.1 percent (.Figure 2). Figure 2. Dynamics of the number of legal entities during 2022.(Soliq.uz). Analyzing the image data, we can see that the number of legal entities has grown both in the cross section of areas and in the cross section of Regions. Analyzing the dynamics of the growth of legal entities in the cross section of Regions, the Khorezm region is leading with a growth dynamics of 11.6 percent. And the dynamics of the smallest increase in the regional cross-section coincided with the Bukhara region with an increase of 5 percent[7]. The increase in legal entities has undergone positive changes not only in the territorial cut, but also in the cross section of industries. Analyzing image data, the largest increase in area cross section is in the information and communication sector, which, as of January 1, 2023, American Journal of Interdisciplinary Research and Development ISSN Online: 2771-8948 Website: www.ajird.journalspark.org Volume 28, May - 2024 180 | P a g e has achieved a leadership in area cross section with an increase of 17.5 percent. The rural, forest and fishing sectors had the lowest results with a growth rate of 5.3 percent. Analyzing the dynamics of individual entrepreneurs in the cross section of the fields, as of January 1, 2023, the number of individual entrepreneurs in the field of Crafts has led within the fields with an increase of 19.3 percent. We can also cite the number of individual entrepreneurs in the cross section of other industries as the lowest indicator of growth rates observed in retail, domestic services, and other industries. Besides him, the number of individual entrepreneurs has also grown at a positive pace in the houdidi section of our country. In this regard, as of January 1, 2023, with the number of 29,152 individual entrepreneurs, the city of Tashkent is the leader as expected, while the Samarkand region is also the second largest with the number of individual entrepreneurs, close to 28,618. The lowest growth rate in the territorial cross section of our country was 6408 nafa with the number of individual entrepreneurs, which corresponded to the Syrdarya region. These changes, whose growth towards a positive side, are seen as the fruit of work in the tax system. These changes will definitely cause an increase in state budget revenues and an increase in the number of taxpayers in the budget[8]. It is known that an increase in the number of legal entities or individual entrepreneurs is the reason for an increase in value added tax on the country's budget. Especially in recent years, we have also seen from data analysis that the number of tax-paying legal entities and individual entrepreneurs is growing at a significant pace. This in turn causes an increase in the number of Value Added Tax Payers to the state budget (Figure 4). Figure 4. Value-added tax payer dynamics (. Soliq.uz). From the data of the picture, we can see that as of March 1, 2024, there are 192,293 VAT payers in the territory of yutmiz. This indicator was 175,997 in the holad of March 1, 2023, American Journal of Interdisciplinary Research and Development ISSN Online: 2771-8948 Website: www.ajird.journalspark.org Volume 28, May - 2024 181 | P a g e we can see an increase of 9.3 percent in the current state. Analyzing the cross section of industries, the transportation sector is leading in terms of the growth of Value-Added Tax Payers. The number of VAT payers in the Transport sector was 5,579 at the beginning of March 2023, compared to 7,074 in the case of 1 March 2024 with a one-year growth rate of 26.8 percent. The lowest indicator in the solha cross-section came to the agricultural sector at 47,248 as of 2024. The indicator was 45,722 as of March 1, 2023, and was the lowest with a growth rate of 3.3 percent[8]. If we analyze the dynamics of the change in the number of VAT payers in the cross section of the regions, then the Tashkent region was led by the dynamics of growth of 12.6 percent. The number of tax payers in Tashkent region was 14,995, and as of April 1, 2024, the figure was 16,890. The lowest indicator of Growth Dynamics was the Khorezm region, with a 5.5 percent change. As of 1 April 2023, the number of value-added tax payers in Khorezm was 8,142, compared to 8,591 in 2024. We can also see that the number of value-added tax payers has grown in the cross section of all regions besides it. This, of course, will not have its positive effect on the increase in the income of the state budget and the improvement of the living conditions of the population, as described above. Conclusion The study analyzed the effective organization of tax administration in developed foreign countries and examined the possibilities of applying their advanced experience in the conditions of Uzbekistan. The results of the study allow you to draw a number of important conclusions. First, the effective organization of tax administration has a significant impact on the economic development of the country. The use of advanced practices such as process automation, legislative improvement, and information technology development serves to increase tax revenues, reduce tax evasion, and ensure tax fairness. Secondly, the experience of developed foreign countries shows that the successful organization of Tax Administration requires an integrated approach, which includes not only changes in legislation and the introduction of new technologies, but also the development of personnel skills, cooperation with international organizations and the education of the population. in the field of tax literacy. Thirdly, on the basis of analyzing the current state of tax administration in Uzbekistan and assessing the advanced experience of foreign countries, recommendations and proposals for improving the system of tax administration in our country have been developed. The implementation of these measures will serve to increase the efficiency of tax collection, reduce the level of tax risks for business entities and the population. In general, the study confirms the importance of studying the advanced experience of developed countries in the field of tax administration and adapting it to specific conditions of Uzbekistan. This allows the country to overcome existing problems and achieve sustainable economic growth. American Journal of Interdisciplinary Research and Development ISSN Online: 2771-8948 Website: www.ajird.journalspark.org Volume 28, May - 2024 182 | P a g e References 1. Финансово-кредитный энциклопедический словарь: определение термина «налоговое администрирование»/ М.: Финансы и статистика. Под общ. ред. А.Г. Грязновой, 2004г. 2. Анисимов А. Л. Эффективность налогового администрирования в налоговой системе Российской Федерации //Известия Уральского государственного экономического университета. – 2015. – №. 1 (57). 3. Алиев Б. Х., Алимирзоева М. Г., Ильясбеков И. А. 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