WAYS TO IMPROVE TAX POLICY TO STABILIZE STATE BUDGET REVENUES IN THE CONTEXT OF DIGITALIZATION

Abstract

In the current era of digitalization, one of the pressing issues is the effective conduct of state financial policy, especially the stabilization of budget revenues through the improvement of tax policy. Tax policy is a strategic tool aimed at ensuring economic stability by the state through the determination, collection and control of taxes, and digital technologies make this system more transparent, consistent and effective. This article comprehensively analyzes the issues of modernizing tax policy using digital technologies, factors affecting the increase in budget revenues, preventing illegal situations through the digitization of tax information, and expanding the tax base. During the study, international experience was studied and advanced approaches that can be applied in the conditions of Uzbekistan are recommended. Special attention is also paid to the existing problems in the digitization of tax infrastructure and ways to overcome them. The article shows on a scientific basis that the combination of economics and information technologies can serve to bring state financial management to a new level. As a result, the openness and fairness of tax policy will increase, and citizens' trust in the state will be strengthened.