This paper aims to study the relationship between ICT development, export diversification, and income inequality. The study is based on the analysis of data for 83 countries from 2002 to 2019 using the panel quantile regression method. The results of the analysis indicate that ICT has a negative impact on the level of income inequality, and this effect is more pronounced in countries with a high Gini coefficient. Export diversification also contributes to a more equal income distribution, and this effect is more pronounced in countries with low and medium levels of inequality. Moreover, the interaction of the ICT index with the export concentration index has a negative effect on income inequality, and the effect is stronger at the upper quantiles of the distribution. Accordingly, countries with high income inequality should pay special attention to the digitalization of the economy and strengthening export diversification.

In this article, we will consider the formation of expenses and income in commercial banks, development of its general indicators taking into account banking activity, accounting and analysis of expenses and income in banks on the example of JSICB "Ipak Yuli" bank.

In today’s globalization era, the level of income within an economic system is one of the key factors determining a country’s economic growth. In addition, income directly affects the population’s living standards, production efficiency, and labor productivity. This article analyzes the theoretical foundations and different methods for assessing income growth, and examines recent years’ income growth trends based on major macroeconomic indicators

The article analyzes current issues related to the standard of living of the population, as well as the dynamics of its income. Attention will also be paid to the measures being implemented within the framework of the strategy "Uzbekistan - 2030" and current tasks aimed at improving the material and spiritual well-being of the population. In turn, directions for further development will be discussed in terms of developing mechanisms for material support for low-income groups of the population.

This article systematically analyzes the directions of increasing the economic activity of the household sector in the Republic of Uzbekistan. During the study, statistical indicators, regional differences, income and expenditure dynamics, changes in the consumption structure, and the influence of state policy for the period 2019–2024 were assessed. The importance of the labor market, migration, social payments, and digital economy factors in the formation of household income was separately studied. The results of the analysis showed that, despite the stability of real household incomes, some regions are experiencing a shortage of resources, limited consumption and investment opportunities. The article proposes five main directions for increasing the economic activity of households: development of financial services infrastructure, support for family entrepreneurship, improvement of social policy, digitization of management, and development of regional differential strategies. These approaches expand the opportunities for households to achieve financial stability, use resources efficiently, and contribute to economic growth.

This article considers the theoretical and methodological foundations of the formation and modernization of the economic mechanism for providing financial support to non-state higher education institutions from the perspective of a systematic approach. In the context of deep institutional changes in the educational services market in developing countries, the search for optimal models for the financial sustainability of private educational corporations is becoming increasingly important. An in-depth financial and economic analysis of the structure of gross revenues, operating expenses and consolidated net profit was conducted for six major higher education market participants in the Kashkadarya region based on verified empirical data for 2025. Using applied econometric modeling methods, the author identified and estimated the short-term cost function of the private academic sector using the classical ordinary least squares (OLS) method. A highly significant correlation was found between the total operating costs and the scale of gross income of educational institutions R^2 = $0.95, p<0.001, which indicates the absence of clear economies of scale at the current stage of market institutionalization due to strict institutional constraints and market institutionalization. Conceptual frameworks for reforming the economic mechanism at the macro and meso levels are proposed, including public-private partnerships, tax subsidies, and diversification of financial flows

This article scientifically examines the importance of taxing income earned by self-employed individuals in the formation of budget revenues. In particular, the study substantiates the need to introduce the obligation for self-employed individuals to issue invoices to buyers in the process of selling goods and services. This mechanism is aimed at ensuring transparency in income accounting, reducing hidden turnover, and expanding the tax base. The article demonstrates that the proposed mechanism contributes to improving the efficiency of tax administration, ensuring the stability of budget revenues, and reducing the share of the informal economy. In addition, the article develops scientific and practical proposals for expanding digital accounting and electronic documentation practices in the activities of self-employed individuals

This article analyzes the relationship between poverty levels, government expenditures, and GDP per capita in Uzbekistan. The study applies trend analysis based on statistical data and conducts a comparative analysis with Central Asian countries. The results show that economic growth and socially oriented fiscal policy are important factors in reducing poverty. At the same time, it is found that the effectiveness of fiscal policy depends on the structure and allocation of government expenditures. The findings are important for developing effective economic policy measures aimed at poverty reduction

This article analyzes the compliance of fiscal reforms implemented within the framework of the “Uzbekistan – 2030” strategy with the principles of inclusiveness. The study examines the role of tax policy in ensuring a balance between economic efficiency and social justice based on James Mirrlees’ optimal taxation theory and contemporary empirical data. The article evaluates the macroeconomic impact of changes in the 2025 Tax Code, particularly the progressive social tax rates and mechanisms for legalizing the shadow economy. The results indicate that Uzbekistan’s tax system, while maintaining fiscal stability, is transitioning toward an inclusive model aimed at developing human capital and mitigating income inequality

This study evaluates the endogenous drivers of economic growth in Kashkadarya region using statistical data from 2010–2025 through neuro-fuzzy (ANFIS) and multilayer perceptron (MLP) models. Household income, traditional and digital infrastructure were selected as key indicators. The ANFIS model achieved high accuracy (R² = 0.977; RMSE = 0.40; MAPE = 7.8%), effectively capturing nonlinear economic relationships. A 3D surface plot highlighted the strong synergy between digital infrastructure and income. In comparison, the MLP model yielded slightly lower accuracy. The results suggest that investing in digital infrastructure and applying endogenous modeling approaches are crucial for strategic planning

This article discusses the issues of improving the methodology of profit taxation. The definitions of profit and profit tax given by economists are presented. Scientific conclusions and proposals are given for the methodology of profit taxation

Ensuring sustainable and inclusive development of regional economies stands as a central challenge for contemporary economic policy and regional planning. This paper develops the theoretical foundations for econometric modeling of regional development, aiming to provide a rigorous methodological framework for quantifying growth drivers and producing reliable forecasts of regional economic performance. The primary objective is to specify and justify econometric models that capture both the long-run relationships and short-run dynamics among core regional indicators (GRDP, industrial output, retail turnover, investment inflows, employment and income levels, and institutional variables). The theoretical discussion integrates perspectives from neoclassical growth theory, endogenous growth models, institutional economics and evolutionary economics to frame the empirical strategy

The article provides a comprehensive analysis of the impact of macroeconomic indicators on the standard of living and well-being of the population. Using the example of the economy of Uzbekistan, the impact of macroeconomic changes observed during 2020-2024 on the level of well-being of the population is analyzed, and existing problems and proposals for their elimination are developed.

This article analyzes the effectiveness of the Tourism Support Fund in Uzbekistan, evaluating its impact on economic growth and income inequality. Using official data from 2017 to 2023, the study applies regression analysis and the Kuznets hypothesis model. The findings reveal that the Fund plays a significant role in developing tourism infrastructure, enhancing regional equality, and increasing employment. Based on international experience, practical recommendations are provided to improve the strategic performance of the Fund.

продажа с обратной арендой; продавец-арендатор; покупатель-арендодатель; передача актива не является продажей; цена продажи соответствует справедливой стоимости актива; цена продажи больше справедливой стоимости актива; цена продажи меньше справедливой стоимости актива; права на актив, оставшиеся у продавца-арендатора; права на актив, переданные покупателю; обязательство по аренде; финансовое обязательство; дополнительное финансирование; последующий учет; операции продажи с обратной арендой до даты первоначального применения международные стандарты финансовой отчетности (МСФО).