Innovation science and technologiy Том 1 № 12 (2025)
USING TAX ADMINISTRATION INSTRUMENTS TO REDUCE THE TAX ON BUSINESS ENTITIES
Khurramov, Azizbek
Аннотация
This article examines the role of tax administration instruments in reducing the tax burden on businessentities and improving the overall entrepreneurial environment. In modern economic conditions, the efficiency of taxadministration is not limited to tax collection, but also includes simplifying tax procedures, reducing compliance costs,increasing transparency, and encouraging voluntary tax compliance. The study focuses on the importance of digital taxservices, risk-based tax control, electronic reporting systems, tax incentives, and information exchange mechanismsbetween taxpayers and tax authorities. The article argues that the effective use of these instruments can reduce administrativepressure on businesses, improve the predictability of tax obligations, and create favorable conditions for sustainablebusiness development. Special attention is given to the need for balancing fiscal interests of the state with the financialcapacity of business entities. The findings suggest that improving tax administration mechanisms contributes not only toreducing the tax burden, but also to strengthening tax discipline, expanding the tax base, and increasing trust between thestate and entrepreneurs.
tax administration, tax burden, business entities, digital taxation, tax compliance, tax incentives, riskbased tax control, entrepreneurial environment, tax policy, electronic reporting.
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