The article provides a scientific analysis of the main factors influencing the emergence of crisis situations in commercial banks. It substantiates that a banking crisis is directly related to the quality of the loan portfolio, liquidity, capital adequacy, deposit stability, interest rate risk and currency risk. Based on statistical data on the banking system of Uzbekistan for 2024-2025, the article analyzes non-performing loans, assets, deposits and capital indicators. The findings show that assessing crisis risk in commercial banks should rely not on separate indicators, but on a comprehensive risk management approach

The article is devoted to the analysis of the concept of corporate social responsibility (CSR) and its implementation through various models in global business. The main CSR models used in Europe, the USA, Great Britain, Japan and Canada are considered, each of which has its own unique features reflecting cultural, economic and political conditions. In addition, the article emphasizes that in crisis situations, CSR becomes an important mechanism that connects business, society and nature. At such moments, social responsibility becomes not only a tool for adaptation and survival, but also a basis for further development.

This article empirically analyses the relationship between the Revenue Diversification Coefficient (RDC) and financial independence using official data from 38 OECD member countries. It has been established that RDC values vary significantly across countries, and that highly diversified systems weathered the 2008–2012 financial crisis with three times less financial damage. Based on international comparative analysis, recommendations have been developed for introducing RDC monitoring and expanding revenue sources in Uzbekistan's higher education institutions

The article examines the problems of economically weak enterprises operating in Uzbekistan, as well as a comprehensive approach to restoring their financial stability and profitability. In the course of the study, a comparative evaluation of methods for analyzing the financial condition of enterprises was conducted by incorporating foreign experiences (particularly from the EU, USA, and South Korea) and local approaches. This made it possible to identify existing shortcomings in the national system. In addition, the article analyzes enterprises receiving preferential financing within the framework of state programs. It presents the volume and directions of targeted financing in sectors such as industry, energy, agriculture, tourism, and innovative industries. Special attention is given to the main tools used in assessing the financial situation of enterprises, including solvency analysis, debt ratios, recovery plans, engineering and economic expertise, and the decisions of economic courts. Both the advantages and disadvantages of these methods are discussed. Based on the analysis, the conclusion is drawn about the necessity of improving the current approaches through the implementation of digital platforms, automation of processes, and adaptation of international evaluation standards

The article discusses the importance and relevance of the level of financial literacy of the population of our country today. The decisions and regulatory documents adopted in the field of studying financial literacy, the opinions of scientists on this issue are analyzed. At the same time, measures for the development of financial literacy are outlined

The article below presents the investigation of the evolution of risk theory from the 17thcentury to the present day. Recently attention to the researches of entrepreneurial risks has increased that is caused by a set of circumstances and reasons amplified. The globalization of the world economy, the political instability in the world and the imposition of economic sanctions against Russia for some companies are going to be the drivers of further development, while for others can lead to crisis and even catastrophic level of risk. Nowadays theory and practice of risk management not only have not lost their relevance, on the contrary their development is becoming increasingly important. Fundamental principles of entrepreneurial risk analysis and management were laid by great philosophers, mathematicians, economists already in 17th– 20th centuries. The definition of profit was given and also its understanding was revealed by the scientists in their works through investigation of the profit nature and the role of uncertainty in its generation. They identified the most important distinguishing features that characterized risk situations arising in the economic decision-making process under conditions of uncertainty inherent in a market economy. The greatest contribution to the development of the risk theory was a combination of economic theory, mathematics and statistics, which crystallized as an econometrics. Application of statistics and econometrics allows to quantify the expected profit, its volatility and the level of risk; on the other hand, the use of modern hardware and software makes it possible to predict the future.

Today, within the framework of the tax administration, optimization of the structure of taxes, their collection, improvement of the mechanism of tax accounting and reporting, correct calculation of taxes, timely and full payment, the right of taxpayers established in the tax legislation and monitoring compliance with obligations, distribution of tax revenues between budgets of different levels, collection and analysis of results, implementation of extensive measures to harmonize tax relations of all participants in the taxation process are being conducted. Also, it is more convenient for business entities that pay taxes on time and operate in compliance with legal requirements to ensure the implementation of the priority tasks set in the framework of the open dialogue of the President with entrepreneurs held on August 18, 2023. in order to create conditions and encourage them, by introducing digital technologies to the tax administration, expanding the tax base, and some important reforms implemented in the tax system are studied, foreign experience, scientific and practical conclusions on its application in our country, and proposals are developed.

In order to further improve the tax system in our republic, to reduce hidden circulation in the economy, and to implement the main directions of the concept of improving the fair tax policy of the Republic of Uzbekistan, expanding the tax base by introducing digital technologies to the tax administration and some important reforms in the tax system were studied, foreign experience, scientific-practical conclusions, and proposals for its application in our country have been developed.