This article proposes an integrated multi-criteria methodology for assessing the efficiency of innovation and investment activities using the example of sports equipment manufacturing enterprises. The methodology is based on a composite index that combines financial, innovation, and market criteria. The practical application of the proposed methodology is demonstrated through the analysis of empirical data from “DDR sport” LLC and “Shahdam sport” LLC for the period 2021–2025. Tabular and graphical analyses confirm the diagnostic capabilities of the methodology

This article examines the scientifically based methodology for taxation and valuation of real estate. In order to increase the efficiency of the taxation system, various models and valuation methods are used to determine the market value of real estate. The main attention is paid to the use of comparative, cost, and income approaches in assessing the influence of price-forming factors. Statistical analysis, expert assessment, and mathematical modeling methods are widely used in taxation and valuation of real estate. This methodology is based on the correct selection of market information and data on types of real estate, which contributes to the fair distribution of the tax burden. Also, proposals and recommendations have been developed for the implementation of methods and models of taxation and valuation of real estate in Uzbekistan.

This study examines the economic efficiency of structural changes in the regional service system using the Kashkadarya region as an example. The study analyzes the characteristics of regional service sector development, the dynamics of structural shifts, and their impact on economic performance. The study proposes scientific and methodological approaches to improving the methodology for assessing the economic efficiency of structural changes in the service system

This article explores modern methodological approaches to assessing the quality of banking services provided to individuals. In the context of digital banking expansion, omnichannel service models, and the increasing importance of customer experience, traditional evaluation criteria are no longer sufficient. The study conceptualizes service quality as a multidimensional economic category and proposes an integrated assessment framework incorporating functional efficiency, digital interface usability, communicative transparency, security standards, and customer loyalty indicators. Particular emphasis is placed on combining subjective satisfaction metrics with objective operational parameters. As a result, a modern methodological model is developed to support continuous monitoring and strategic management of service quality in retail banking for individuals

The article examines the improvement of methodological support for auditing production costs at oil and gas processing enterprises. Particular attention is given to the assessment of risks of material misstatement, analysis of the internal control system, and application of International Standards on Auditing. A classification of risks related to production cost accounting is proposed, and a step-by-step approach to determining materiality is substantiated. The results are aimed at enhancing the reliability of financial reporting, improving audit procedures, and increasing the efficiency of cost management in industrial enterprises

In recent years, agricultural production has become increasingly challenging due to climate change, land degradation, and environmental pollution. The application of sustainable agricultural practices is viewed as a viable solution to these issues. Calculating the sustainability index of agricultural producers can serve as a useful tool in identifying appropriate solutions. This study develops and applies a methodology for the quantitative assessment of the Sustainable Agriculture Practices (SAP) Index, based on survey data collected from 300 wheat-producing farm enterprises in the Samarkand region. The findings indicate that the average sustainability index among the surveyed farms is 0.34, suggesting that the production practices employed by these farms are characterized by a low level of sustainability.

This article provides an analytical study of foreign experience, the possibilities of its application to national conditions, and the development of recommendations based on current statistical data to improve the methodology of entrepreneurship assessment.

This study is devoted to the analysis of the current state of practice in Uzbekistan in improving the methodology for forecasting direct taxes. The study studied the current mechanisms of forecasting processes for the main direct taxes, such as profit tax, personal income tax, and property and land taxes. Based on statistical analysis, comparative assessment, and economic modeling methods, factors affecting the accuracy and stability of forecast indicators were assessed. The impact of macroeconomic indicators, tax base expansion, and tax administration digitization processes on the quality of forecasting was also revealed. Based on the results of the study, scientific and practical proposals and conclusions were developed aimed at using modern economic and mathematical models in forecasting accurate tax revenues, improving the information base, and strengthening the institutional approach

The article examines the methodology for forming a rating assessment of the reliability of Uzbekistan's contracting and construction organizations. An analysis of existing problems in the field of construction management was conducted, the need to introduce rating mechanisms was substantiated, and a system of criteria for assessing the reliability of companies, taking into account the specifics of the local construction sector, was developed. A rating model has been proposed that allows for the formation of an objective reliability rating, contributing to increasing the transparency and investment attractiveness of the construction industry.

This article analyzes the application of dynamic econometric models in economics, particularly the contemporary trends observed in recent years. These models (for example, DSGE, VAR, and dynamic panel models) serve as primary tools for evaluating economic dynamics, shock impacts, and policy assessment, with their precision being enhanced through the integration of machine learning (ML) and big data. The methodology employs a systematic literature review, involving the analysis of several research studies from prestigious journals. The results demonstrate that DSGE models provide macroeconomic forecasts with RMSE values ranging from 0.15 to 0.25, VAR models assess shock impacts, and ML integration improves accuracy by 20-25%, although limitations exist due to computational complexity and data uncertainty. In conclusion, the role of these models in shaping economic policy is emphasized, with recommendations provided for deepening ML integration, expanding the utilization of big data, and addressing the aforementioned constraints.

The article analyzes the impact of inclusiveness on regional socioeconomic growth. Regional economic development reveals social relationships shaped by specialization, the rational use of existing potential and other resources (raw materials, labor, production), and location. The article examines the definition and content of inclusive growth, the factors influencing its implementation, and the assessment methodology, as well as the impact of the hospitality industry on inclusive economic growth. Opportunities for developing inclusive economic growth in the country, particularly in the Kashkadarya region, are analyzed, and proposals for their development based on principles of equality are put forward

The article discusses the criteria for assessing the effectiveness of tax administration. Various theoretical approaches to assessing the effectiveness of tax administration are studied, criteria for assessing and measuring effectiveness for the government of Uzbekistan are proposed, and a conclusion is drawn at the end of the topic.

This article analyzes the “Business Entity Stability Rating” system implemented in Uzbekistan as part of efforts to enhance digital fiscal governance. The evaluation process is based on automated algorithms that assess legal entities through indicators such as tax discipline, financial transparency, documentation accuracy, and social responsibility. The study examines the correlation between rating indicators and actual economic performance, highlights sectoral and regional disparities, and explores methodological differences with the “CRM-NEW” monitoring system. Using the Kruskal–Wallis H test, a statistically significant relationship is identified between rating categories and tax risk levels, supporting the reliability of the assessment framework. The paper concludes with conceptual and practical recommendations for improving the rating mechanism.

This article analyzes the strategic importance and economic advantages of transitioning from National Accounting Standards (NAS) to International Financial Reporting Standards (IFRS) in the context of Uzbekistan’s economic modernization. The study applies a comparative analysis method, examining the conceptual differences between NAS and IFRS, particularly issues related to fair value measurement of assets and ensuring financial transparency. The experience of South Korea’s transition to the K-IFRS system is also reviewed, with an assessment of its impact on the stock market and investment flows

This article analyzes the sovereign credit rating of the Republic of Uzbekistan based on the methodology applied by S&P Global Ratings. The study examines macroeconomic stability, fiscal discipline, public debt dynamics, external sector indicators, and gold-foreign exchange reserves as the key factors influencing rating formation. The results of the statistical data analysis show that high economic growth rates and the significant volume of reserves support the country’s credit rating. At the same time, the high share of external debt, the deficit of the balance of payments, and global risks remain important constraining factors for rating stability.