Tax is a compulsory, individually non-refundable payment levied on organizations and individuals in the form of alienation of funds owned by them in order to financially support the activities of the state and municipalities. Their functional meaning is to provide financial support for the domestic and foreign policies implemented by the state and to ensure the normal functioning of society. The collection of taxes is regulated by tax legislation. The totality of the established taxes, as well

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... s the principles, forms and methods of their establishment, amendment, cancellation, collection and control, constitute the tax system of the state. Tax is understood as a compulsory withdrawal of money from natural and legal persons by the state tax authorities, which is necessary for the state to carry out its functions. All taxes are legislated by the state. The main document in the field of taxation is the Tax Code. It defines the basis of the tax system in the country. The tax authorities in Uzbekistan are represented by the State Tax Service (STS). It is an independent agency under the government, which has its own territorial divisions. The main task of the tax authorities is to control the accuracy of calculation, timeliness and completeness of tax payments to the state budget. In addition to tax control, the duties of tax authorities include free advice to taxpayers on all issues related to the application of tax legislation. Therefore, a person may always come to a branch of the STS and ask a question of interest.