This article examines issues related to the improvement of excise tax administration, the calculation of excise tax and its importance in the formation of the country's budget. Also, changes in excise tax rates and directions for improvement of excise tax administration will be covered.
The article analyzes a survey of swimmers from the initial training group of sports school No. 2 of the Yunusobad district of the city of Tashkent. Analysis of the survey results revealed a desire to engage in swimming not only as a health component, but also to achieve high results at the level of the Olympic Games. It is expected, as a result of the analysis of the survey, to make changes to the structure of training of swimmers of this group.