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

This research investigates the relationship between macroeconomic factors and profitability of companies, considering the company level factors of financial performance: gross margin, operating margin, EBITDA margin and ROA. Drawing upon the theoretical frameworks, empirical analyses and econometrical model, the study explores multifaceted dynamics of macroeconomic-firm nexus of the biggest 16 companies - drivers of modern US economy. Findings reveal significant relationships between macroeconomic factors such as exchange rate, inflation and corporate profit, highlighting company response to macro-level changes. Practical implications for financial managers are discussed, emphasizing the importance of considering macroeconomic conditions in decision making processes. Overall, this article contributes to the understanding of macroeconomic-firm nexus and provides insights, which should be further developed.

This article analyzes the scientific and methodological approaches to assessing the effectiveness of innovation activities in enterprises. The paper reveals the theoretical foundations of organizing innovation activities, focusing on resource requirements, qualitative and quantitative evaluation criteria, as well as the scientific views of leading Russian and foreign scholars (Zavlin, Fatkhutdinov, Safronov, Somenkova, and others). In addition, the article highlights the essence of applying the discounting method and indicators such as the Profitability Index (PI), Net Present Value (NPV), and Internal Rate of Return (IRR) in evaluating the effectiveness of innovative activities

The article highlights the importance of effective cash flow management in ensuring the financial stability of joint-stock companies. In today's economic conditions, especially for enterprises with large production volumes, along with net profit, the proper organization of real cash flows is one of the main factors of financial security. The study examined the dynamics of cash flow indicators, their relationship with the level of debt, profitability, and solvency. In particular, the possibilities of a real assessment of the financial condition of a joint-stock company through the efficiency of net cash flow, profitability, and solvency coefficients are revealed. Based on the results of the article, conclusions and proposals were developed, aimed at improving the mechanisms of financial management for joint-stock companies.

The article is devoted to the neoclassical theory of the investment process. The article discusses why neoclassical theorists were less critical of the importance of trade in making a profit. They believed that it could be mutually beneficial, but not equivalent in the traditional sense of the word, suggesting that the parties involved in the transaction could benefit by giving each other a higher subjective value for the goods received.

This article is devoted to studying the role of ESG principles in ensuring the long-term sustainability of enterprises. ESG principles help to ensure the long-term development and sustainability of the enterprise by implementing responsibilities in the areas of environmental, social and governance into the business practices of enterprises, not only to benefit society and the environment, but also to ensure the long-term development and sustainability of the enterprise. The article analyzes the main elements of ESG principles, their impact on the economic efficiency and reputation of enterprises and the examples of companies that have successfully implemented these principles.

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.

This article analyzes the indicators that affect the tax potential of the region in the formation of local budget revenues. The system of budgetary and tax policy measures to increase local budget revenues, tax collection mechanisms, the ability of regions to pay taxes, and the relationships that occur in the process of increasing and collecting taxes are highlighted based on foreign experience.

The article focuses on the analysis of the state of financial and economic indicators of textile enterprises in the organization of production activities.

The article is devoted to the investment behavior of economic entities in the context of digitalization. The main property of households is that all their activities are aimed at satisfying their desires through the consumption of final goods and services. As owners of production factors, they sell them on the market for appropriate remuneration and make a profit. Suggestions for improving these aspects are reflected in the article.

The article analyzes the economic efficiency of implementing digital information systems in the hotel industry. The possibilities of improving service quality and reducing costs through the use of modern technologies are considered. The problems and proposals for implementing these systems in Uzbekistan are also identified.

The article studies the issues of increasing the economic efficiency of drip irrigation technology in onion cultivation in conditions of water scarcity in Central Asia, in particular in the Republic of Uzbekistan. The article analyzes the introduction of innovative water-saving technologies in agriculture and their effectiveness under the leadership of President Mirziyoyev. The Zamin district of Jizzakh region was chosen as the object of the study, and the possibilities of onion cultivation based on drip irrigation in this area in terms of water saving, increasing productivity and obtaining economic benefits are considered in detail

In modern socio-economic theories, human capital is recognized as the most important resource for sustainable development. Human capital is a labor force with innate, formed and accumulated knowledge, skills, abilities and health, which, when used in the labor process, provide certain benefits to its owner in the form of income and the economy of the country as a whole. However, it is often ignored that the individual's ability to accumulate this capital is not equal and directly depends on the conditions of his existence, the economic environment in which he lives and operates. In this article, we will look at how material conditions determine the possibilities of forming and implementing human capital, and how this affects the economy as a whole.

This study investigates the role of ESG-driven innovation as a strategic source of competitive advantage in the banking sector, with a comparative focus on state-owned and private banks across emerging and developed markets. Drawing on the Resource-Based View and Dynamic Capabilities theory, it develops a novel ESG Innovation Index that captures the depth and integration of sustainability technologies, such as AI-based ESG analytics, carbon tracking platforms, and digital reporting systems into core banking functions. Using a panel dataset of 68 banks from Central Asia and benchmark economies (2015–2024), the study employs fixed-effects and system GMM models to assess the impact of ESG innovation on profitability (ROA, ROE), operational efficiency, market share, and investor attractiveness. Results reveal that ESG innovation significantly enhances financial and operational performance, while the magnitude of its impact is substantially higher among private banks. The findings highlight that ownership structure moderates the innovation–performance nexus, with private banks leveraging technological agility for greater returns, whereas state-owned banks tend to pursue compliance-oriented sustainability agendas. The research contributes to strategic management and sustainable finance literature by framing ESG innovation as a contingent dynamic capability and offers policy insights for regulators seeking to balance innovation incentives across ownership types.

The article examines the economic essence of digital transformation in the energy sector and analyzes methods for assessing its economic efficiency. The study substantiates the impact of digital technologies on energy companies, including cost reduction, minimization of energy losses, improvement of production efficiency, and enhancement of investment attractiveness. The concepts of digitization, digitalization, and digital transformation are compared, and their economic content is revealed. The main evaluation methods of digital transformation projects are analyzed, including the KPI system, scenario analysis, cost–benefit analysis, investment appraisal tools (NPV, IRR, payback period), and the integrated efficiency assessment model.

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

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

This article examines the content of Islamic accounting. An attempt is made to reveal its essence more broadly by comparing Islamic accounting with traditional accounting. The rates proposed by various scholars on Islamic accounting are presented and analyzed. For a complete understanding of Islamic accounting, the main features of the Islamic financial system are also discussed. Existing reports in financial statements and additional reporting forms added to them in Islamic accounting are also considered. The reasons for the appearance of additional items in the balance sheet and financial statements, the balance sheet items covered by these items, and a description of the financial transactions related to profits and losses are provided. In conclusion, the differences between the objectives of Islamic accounting and traditional accounting are highlighted

The article analyzes the theoretical foundations of dividend policy in joint-stock companies, the mechanism of profit distribution, and the issues of reflecting dividend payments in accounting. The impact of dividend policy on financial stability, investment potential, and capital structure is substantiated. The correspondence of accounts involved in profit distribution and practical problems of dividend accounting are examined. The introduction of a separate working account for recording unclaimed dividends is proposed. The results confirm the necessity of aligning dividend policy with the actual financial condition of the enterprise

This article studies the issues of improving current asset accounting and financial stability analysis in economic entities of the Republic of Uzbekistan based on foreign experience. The main purpose of the study is to scientifically, theoretically and practically substantiate ways to increase the financial stability of enterprises through effective management of receivables, cash flows, finished product inventories and other working capital in the current assets structure. Recommendations have been developed to eliminate existing problems in the conditions of Uzbekistan based on international financial reporting standards (IFRS)

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).

This article analyzes the theoretical and practical aspects of improving labor productivity in textile enterprises. The study examines the economic essence of labor productivity, the key factors influencing it, and issues related to the efficient organization of production processes. Furthermore, the paper substantiates the opportunities for increasing labor efficiency through the introduction of modern technologies, automation, improvement of employee qualifications, and the development of effective motivation systems. The economic impact of increasing labor productivity is also scientifically justified, particularly its role in reducing production costs, lowering product cost price, and increasing profit and profitability. Based on the research findings, practical recommendations aimed at enhancing efficiency in textile enterprises have been developed. These recommendations contribute to optimizing production processes, ensuring efficient use of resources, and increasing the competitiveness of enterprises