FOYDA SOLIG'INING MAHALLIY BYUDJETLAR DAROMADLARIDAGI O'RNI: SIRDARYO VILOYATI MISOLIDA

This article provides a comprehensive analysis of the role and dynamics of profit tax in local budget revenues in Syrdarya region for the period 2019-2023. The study, based on statistical data, reveals that 70% of tax revenues are generated by large enterprises, while small businesses contribute only 30% due to weak tax discipline and insufficient accuracy of financial reporting. The proposed measures to increase tax revenues (optimization of tax incentives, introduction of electronic reporting systems, support for small businesses) are aimed at sustainable economic development of the region. The research findings are of practical importance not only for Syrdarya region but also for other regions of Uzbekistan.