This article examines the theoretical basis for improving the mechanism of taxation of commercial banks. The positive and negative aspects of the tax on financial activities have been studied. Relevant conclusions were formed based on the studies of the conducted research. Attention is paid to the potential ways to improve the mechanisms of profit tax calculation and collection in commercial banks. By evaluating various scientific works and conducting comparative analysis, this study aims to recommend effective strategies designed specifically for commercial banks in Uzbekistan.
In the article, the history of the development of swimming sports, swimming tasks to be set before teaching the theory, methods of initial swimming training, selection of swimming methods, mental preparation, organization of study groups, tools and methods used in swimming training, preparatory exercises in swimming training methods, sports topics such as swimming techniques and simulations on land and special exercises in water for initial training are explained in detail with scientific and practical foundations.