This article examines the issues of improving tax administration for high-income individuals. Based on international experience, ways to increase the efficiency of the taxation system are analyzed, and mechanisms applicable to the conditions of Uzbekistan are studied. The research focuses on the following issues: principles of setting tax rates for high-income individuals, ensuring transparency and fairness in taxation, the use of digital technologies and electronic systems in tax administration, as well as mechanisms to prevent tax evasion and capital outflow abroad. Specific proposals and recommendations have been developed for improving the tax administration of high-income individuals in Uzbekistan.

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 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

This article analyzes the structure and dynamics of the total income of individuals in our country, the share of total income of individuals in state budget revenues and taxes, changes in total income of the population, and the impact of property income of individuals on state budget revenues through a study of their impact on the state budget revenues, as well as developing relevant conclusions and proposals

This article examines the scientific and theoretical aspects of the influence of psychological factors on lending to individuals, improving the credit system in the banking and financial systems, an attractive offer of credit services, as well as the demand for credit that clearly and reliably determines the possibility of repaying the loan, and shows ways to increase it

This article examines the international significance of the social protection system in combating poverty, as well as the procedure for supporting certain categories of individuals in need of social protection. Within the framework of the New Uzbekistan Development Strategy, the main directions for poverty reduction are highlighted. The study analyzed the main indicators of the Uzbekistan labor market for 2020-2024, including the dynamics of unemployment and poverty levels, and assessed the poverty level by region. At the end of the study, proposals and recommendations were given

В данной статье проведен анализ кредитного портфеля государственных банков Республики Узбекистан. Проанализирована политика коммерческих банков в отношении физических лиц и кредитная политика в отношении юридических лиц. Разработаны предложения по эффективному использованию кредитных рисков и кредитных линий в коммерческих банках.

Fintech refers to financial technologies used in banking and financial services, including mobile payments, money transfers, loans, and asset management. Fintech startups offer fast, innovative, and convenient services that either compete with or collaborate with traditional banks. In recent years, investments in Fintech have grown rapidly due to its wide applicability. These technologies improve service quality, enhance customer experience, and transform traditional financial systems. Fintech plays a vital role in modern banking by offering digital solutions for both individuals and businesses. This article explores the significance of Fintech and the mutual benefits of bank-Fintech cooperation.