Issues of Improving Taxation of Enterprises Engaged in Service Activities (In the Case of the Republic of Uzbekistan)

As a result of the economic policy aimed at the development of the service sector, which has been considered as the third sector in world practice, today the service sector in developed countries has become a priority for ensuring the economic growth of the entire world community. While the share of primary and secondary sectors in the world economy is decreasing, the share of the service sector is increasing. In turn, the fulfillment of tax obligations is an integral part of the activities of enterprises engaged in service activities. This process is inherently complex, and there is a high demand for scientific research aimed at solving its problems. In this article, the issues of improving the taxation of enterprises engaged in service activities will be covered.