Methodological problems of taxation in the Republic of Uzbekistan

The article discusses current issues of improving the methodology of taxation of legal entities. The author finds out to what extent the basic provisions of leading scientific schools were taken into account when carrying out a fundamental tax reform in the Republic of Uzbekistan in 2019–2020. Proposals for the development of the classification of tax payments in the context of increasing global and internal challenges are substantiated. Recommendations are given to ensure a balance between the basic sectors of the national economy.