This article examines the issues of improving the taxation system in the service sector under modern economic conditions. The study analyzes the role of taxation in stimulating the development of service enterprises, increasing their financial stability, and ensuring sustainable economic growth. Particular attention is paid to the simplification of tax mechanisms, reduction of the tax burden, and the introduction of digital technologies into tax administration. The article also highlights international experience and proposes practical recommendations for enhancing the efficiency and transparency of taxation in the service sector. The findings of the research contribute to the development of effective tax policies aimed at supporting entrepreneurship and expanding the service economy.
Zarina Khusanovna Rafiyeva (Sat,) studied this question.