DIRECTIONS FOR USING ADVANCED FOREIGN EXPERIENCE IN THE PRACTICE OF TAXATION FOR THE USE OF SUBSOIL RESOURCES BY ENTERPRISES

The article analyzes the normative and legal foundations, economic significance, and methodological principles of taxation on enterprises for the use of subsoil resources. Tax policy serves as an important tool in the process of utilizing underground resources, playing a crucial role in forming state budget revenues, ensuring the efficient use of natural resources, and maintaining environmental sustainability. In addition, international experience is examined, and effective models applicable to Uzbekistan are proposed.