This article examines the theoretical and methodological foundations for improving control mechanisms over the targeted use of public budget funds. The study analyzes the role of budget control within the public financial management system, as well as modern approaches and international best practices. Furthermore, key challenges hindering the efficient use of budget resources in Uzbekistan are identified, and scientifically grounded recommendations are proposed to address them. The findings highlight the importance of implementing risk-based approaches, digital technologies, big data analytics, and public oversight mechanisms in strengthening budget control systems. The practical significance of the study lies in enhancing the efficiency of public financial management and reinforcing fiscal discipline

The article provides an institutional analysis of the activities of the state antimonopoly body and its territorial departments. The study assesses the legal status, powers, organizational structure, and the coherence of management and control mechanisms at the central and territorial levels. Institutional effectiveness is analyzed based on the criteria of practical implementation of legal powers, quality of institutions, independence, accountability, and transparency. The integration of ex-ante and ex-post control mechanisms and agent-principal relations are also revealed

The article provides a comprehensive analysis of the experience in organizing and conducting audit activities in European states. The research covers the legal foundations, organizational structures, professional standards, and control mechanisms of audit systems in the United Kingdom, France, Germany, Belgium, Italy, Greece, and Ireland. The influence of European Union directives and regulations in the audit field, as well as the role of audit control in ensuring corporate governance and financial reporting transparency, is examined.

This scientific article provides a comprehensive analysis of the economic advantages of using nuclear power plants and the state of their control. The study studied the long-term investment nature of nuclear energy, the structure of capital costs, the effectiveness of exploitation and the impact of the load factor on economic results. Also, the impact of safety and control systems on economic stability in nuclear power plants, the importance of international standards and national regulatory mechanisms are highlighted. Scientific and practical proposals have been developed that the economic efficiency of Atomic Energy should be assessed not only in terms of cost, but also in terms of life cycle costs, safety factors and energy safety

This research article analyzes the pressing issues of improving the methodology of tax administration at the local level. The primary objective of the study is to develop scientific and practical proposals for expanding the regional tax base and increasing the efficiency of tax compliance through the analysis of tax risks and the integration of modern tax control systems (digital technologies, risk profiling, and electronic invoicing data tracking). The paper evaluates the mechanisms of information exchange between local authorities and tax agencies, shedding light on the role of risk-analysis models in detecting sectors with a high risk of tax evasion. As a result of the study, an authorial methodology for digitalizing tax control and developing an early detection system for tax risks at the regional level is proposed. This methodology serves to ensure the sustainability of local budget revenues and reduce the scale of the shadow economy

This article is devoted to the analysis of advanced foreign experience in organizing mechanisms to combat tax evasion on the example of France. It examines the main aspects of the French tax control system, including digitalization, international cooperation, risk-based approach and accountability measures. The prospects for applying this experience to national tax systems in order to increase the effectiveness of fiscal policy are studied.

The article analyzes the institutional, methodological, and organizational problems arising in the process of preparing consolidated financial statements (hereinafter – CFS) in accordance with the requirements of the International Financial Reporting Standards (hereinafter – IFRS). In the study, CFS is interpreted not merely as the practice of aggregating the financial statements of individual enterprises line by line, but as a broader system encompassing economic relations at the group level, mechanisms for exercising control over consolidated entities, the organization of information systems necessary for consolidation, and the establishment of an integrated group accounting policy. The article examines the main practical problems encountered in the consolidation process under the conditions of Uzbekistan, including formal approaches to the assessment of control, issues related to the application of a unified group accounting policy and the elimination of intra-group transactions, as well as insufficiently developed information databases and inadequate professional capacity of personnel. These problems are classified into five main groups (regulatory-institutional, organizational-managerial, methodological, technical, and human resource related), and based on their analysis, the author proposes a diagnostic model. Furthermore, practical recommendations have been developed regarding the determination of the consolidation perimeter, standardization of group accounting policies, modernization of information systems, and enhancement of human capital capacity. The results of the research contribute to improving the preparation of consolidated financial statements in Uzbekistan, increasing the transparency of corporate governance, and deepening the integration of reporting corporate groups into the international financial market

This article examines the mechanisms for ensuring the financial stability of Uzbekistan's railway companies in the context of the industry's fundamental transformation. Analyzes the transition from a monopolistic model to a competitive market, focusing on methods of attracting private investment, public-private partnerships, and digitalization of financial control. The need to introduce a "unbundling" system and new long-term financing instruments to maintain liquidity in the context of large-scale infrastructure projects is substantiated

This article analyzes the legal foundations for implementing the mandatory digital product labeling system in the Republic of Uzbekistan. Based on presidential decrees and resolutions, as well as decisions of the Cabinet of Ministers, the legal norms and practical mechanisms of this system are examined. The article also reviews the current state of digital labeling legislation, the effectiveness of monitoring and liability mechanisms, and proposes recommendations for further improvement. The results of the analysis demonstrate that digital labeling plays a significant role in the development of the digital economy and in combating the shadow economy.

This article considers foreign experience as an important factor in ensuring the effectiveness and sustainable development of financial planning in enterprises. In developed countries, financial planning is carried out, first of all, in combination with market mechanisms, digital technologies and financial control systems. Efficient allocation and optimization of financial resources, the use of automated models for budgeting and forecasting, the implementation of modern risk management methods, compliance with international financial reporting standards, and ensuring financial transparency and accountability based on corporate governance principles are of great importance. At the same time, the experience of foreign enterprises shows the widespread use of innovative financing sources - venture capital, bonds, leasing and crowdfunding. The analysis of these experiences serves as an important methodological basis for Uzbek enterprises to improve the effectiveness of financial planning, strengthen competitiveness and accelerate the integration processes into world markets

The article examines the role of indirect taxes in the tax system of the Republic of Uzbekistan, reforming the tax system, further improving and increasing the efficiency of the tax mechanism, as well as generally recognized international norms and standards in the field of taxation, and draws conclusions from advanced international experiences. It defines the main directions of improvement of control mechanisms, the main focus is on policy reforms, technological integration, and capacity building in tax authorities.

The article states that excise taxes are included in the price of excise goods and thus passed on to final consumers. At the same time, the amount of excise tax significantly determines the price level of taxed goods, and also affects consumer demand. Excise tax plays an important role in the formation of state revenues and regulation of consumption of certain goods and services. This article reviews the existing literature on excise tax administration, draws conclusions from international best practices. It defines the main directions of improvement of control mechanisms, the main focus is on policy reforms, technological integration and capacity building in tax authorities.

This article analyzes the current practices of accounting for non-financial (intangible) assets in healthcare institutions and proposes scientifically grounded approaches for their improvement. Non-financial assets including medical equipment, software, licenses, and research outcomes significantly impact the quality and efficiency of healthcare services. The absence of standardized methodologies, variation in funding sources, and low automation levels contribute to accounting inconsistencies. In the background of ongoing healthcare reforms in Uzbekistan, this study offers practical recommendations to digitalize accounting processes, improve asset valuation, harmonize accounting policies, and enhance internal control mechanisms.

This article is dedicated to the study of the role of the electronic invoicing (EHF) system and tax risk assessment mechanisms in tax administration in Uzbekistan. The research analyzes digital data collected through EHF, the assessment of taxpayers’ risk levels based on risk indicators, and the practical monitoring of turnover and activities of large taxpayers across regions. The results indicate that the EHF system is a crucial tool for enhancing tax audit efficiency, improving tax compliance, and optimizing tax administration. The study also highlights the benefits of the EHF system for taxpayers, including savings in material and human resources, reducing errors in VAT calculation, and automating reporting processes

This article analyzes the priority areas of improving tax administration in the Republic of Uzbekistan, in particular, the issues of digitization of the tax system, implementation of international standards (OECD) and optimization of tax control. During the study, specific solutions were proposed to reduce the human factor in selecting candidates for tax audits, accelerate analytical processes using "Big Data" technologies, and expand the tax base in the field of e-commerce. It also covers mechanisms for reducing the administrative burden by introducing a tax monitoring system for large taxpayers and establishing cooperation with taxpayers based on mutual trust

This article examines the role of innovative management mechanisms in improving management efficiency in garment enterprises of the Republic of Uzbekistan. The theoretical and practical basis of the study includes statistical data and analytical materials on Uzbekistan’s garment industry. The analysis substantiates that management is not only a tool for production control, but also a mechanism that integrates market demand, assortment planning, supply chain management, management accounting, and sustainability indicators within a unified information space