Abstract
The article considers the views of representatives of various scientific schools on the problems of taxation. The evolution of scientific views that determine the role of the state in tax matters is shown. The tendency of convergence of scientific theories, scientific and methodological approaches to the implementation of tax policy is noted. The assessment of measures taken in Uzbekistan to improve the tax sphere for their compliance with the criteria of scientific theories of taxation, as well as foreign experience, has been carried out. Based on the results of the study, recommendations were developed on improving the classification of taxes and mandatory payments, as well as improving existing tax instruments.