Today's in the day our country population marriage potential increase, improvement of the consumer market, from the economic point of view of Uzbekistan the world to the community the addition of on the surface important reforms done is increasing. Therefore, the formation of production in the country and development, improvement of fiscal policy, budget deficit in order put like tasks done increase for state it is important to budget income, first of all taxes, in full becomes important. In

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... s regard, tax policy in the financial policy of the state, increasing the importance of taxes plays an important role in solving the tasks facing the financial policy. Government tax policy either stimulates or restricts economic development. After all, as the first President of the Republic of Uzbekistan I.A. Karimov stated - "The main task of the tax policy is to ensure the stable mobilization of budget income on the one hand, and on the other hand - to encourage enterprises to increase the production of products necessary for the republic."