The article dwells on institutional foundations of the development of tax system. It was established that under modern conditions tax legislation should be presented not as a juridical branch, but as an independent branch of law. In addition, there is formulated an opinion that legislative system is formed respective of the origin and option of their normative instruments and their subjective unification in accordance with these signs (norms) for certain groups, scales and industries.It was revealed that during 2015-2020 the country`s tax authorities conduted 99031 inspections and 77% of tax offenses were detected. As a result of inspections, the budget received more than 5 million somonis including financial sanctions in the amount of 2.6 million somonis, of which 2.5 million somonis or 48.5 percent of the accrued amount were received by the budget.It was proposed to consider the most important nature of the economy of the unstable transitional period such factors as instability and accelerated development which lead to constant changes in the overall economic system and, therefore, it is necessary to improve the existing tax system taking into account changes in economy and priorities in reference to the government.
theoretical foundations, state regulation, fiscal policy, dependence on foreign economics, financial-economic system, beneficiary of state budget, country's balance of payments, increase of debt obligations
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