Improvement of accounting in business subjects in conditions of economic modernization and its relationship with transfer pricing

The article deals with the issues of improving accounting in business entities in the context of modernization of the economy of the Republic of Uzbekistan. And also given a number of proposals for all transactions between related parties are controlled for the regulation of transfer prices. In this case, the tax authorities have the right to compare the prices applied by the taxpayers with the market prices and to charge additional taxes in case of deviations from the market prices. Penalties for non-payment or incomplete payment of taxes in the Republic of Uzbekistan as a result of the application of tax control measures for shopping centers are set at 40% of the unpaid tax amount.