The article discusses the features of price formation of silk products based on supply and demand. An analysis of the factors affecting the price formation of silk products in Uzbekistan has been studied. Also, the complex interaction of domestic and global factors on the formation of the price of silk products in Uzbekistan was analyzed, and conclusions and proposals were formulated at the end of the topic.

The article provides a comprehensive analysis of the functioning mechanism of the market for educational services, focusing on the interrelation and interaction of its key components including demand, supply, price, and competition. The study meticulously classifies price and non-price factors influencing both demand and supply, and elucidates the specific functions of the education market, such as integrative, distributive, and incentive functions. The author concludes that the market mechanism facilitates efficient resource allocation and aligns educational output with labor market demands. However, it also possesses inherent drawbacks, including information asymmetry and consumers' potential neglect of long-term strategic interests.

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

This article examines the scientific foundations of the methodology for determining the value added tax base on a margin basis. It analyses the substance of the margin approach introduced in Uzbekistan from 2026, its legal and methodological foundations, as well as the main practical problems and ways to address them. The study proposes the necessary conditions for the effective application of the margin-based tax base, an algorithm for VAT calculation, and a five-criteria filter for extending this approach to other segments. It also discusses the experience of the European Union and the United Kingdom, focusing on fiscal neutrality, documentation discipline, and control indicators in the application of the margin scheme. The article develops conclusions and proposals aimed at the scientifically grounded improvement of the margin-based VAT base methodology in Uzbekistan

This article examines the role of Big Data in public procurement processes and its significance for economic efficiency and anti-corruption measures. The study discusses the current state of electronic trading platforms introduced in Uzbekistan under the “Public Procurement” law, focusing on detecting deviations from market-based pricing and identifying “preferred supplier” practices at early stages. It shows how Big Data techniques enable real-time analysis of suppliers’ data, including the application of AI-based “red flag” alerts to prevent dumping or corrupt agreements. The findings indicate that Big Data methods can reduce the price differential, strengthen competition, and improve the effective utilization of budget funds in the public procurement system.

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 examines the historical evolution of capital market theory, its modern development trends, and the fundamental regularities of market mechanisms within the global financial system. The study explores theoretical and practical aspects of diversification, risk–return relationships, price formation mechanisms, information transparency, liquidity, and investor behavior. Differences between developed and emerging markets, the growing impact of digital technologies and artificial intelligence on capital market models, and the specific features of Uzbekistan’s capital market are also analyzed. The findings demonstrate that although capital market theory has universal principles, it must be adapted to the institutional environment of each country

This article discusses the issues of ensuring transparency of economic indicators of joint-stock companies in our republic and openly disclosing changes in the value of their shares on the secondary market. This article examines the issues of attracting investors based on the analysis of the most important indicators of joint-stock companies.

This article examines the scientifically based methodology for taxation and valuation of real estate. In order to increase the efficiency of the taxation system, various models and valuation methods are used to determine the market value of real estate. The main attention is paid to the use of comparative, cost, and income approaches in assessing the influence of price-forming factors. Statistical analysis, expert assessment, and mathematical modeling methods are widely used in taxation and valuation of real estate. This methodology is based on the correct selection of market information and data on types of real estate, which contributes to the fair distribution of the tax burden. Also, proposals and recommendations have been developed for the implementation of methods and models of taxation and valuation of real estate in Uzbekistan.

This article presents proposals on the urgent tasks of economic reforms to ensure macroeconomic stability, tools and methods of monetary policy, tactical and strategic tasks, ensuring a balanced financial sector and further strengthening the role of state monetary policy at the present stage.

This article will comment on the main points of current asset accounting in accordance with International Financial Reporting Standards and consider issues of its practical application. The scientific study presents the disclosure of the essence of current assets, determination of the cost of finished products, goods and unfinished production, assessment of reserves, classification by the price of net sales.

This article analyzes models for forming an optimal investment portfolio, specifically Markowitz's optimal portfolio theory and the CAPM (Capital Asset Pricing Model). In the analysis section, a portfolio was constructed and examined based on data from 15 joint-stock companies operating in Uzbekistan, using stock price data from the last five years. Additionally, insights from various economists such as William Sharpe, Kan, and Zhou are presented. The beta coefficient between the UCI market index and the expected return of the portfolio was calculated, and the expected return of the portfolio, as well as the efficient frontier, was determined using CAPM. The article concludes with general findings and recommendations.

This аrticle prоvides а cоmprehensive understаnding оf the scientific-theоreticаl fоundаtiоns оf ensuring fооd security. In the cоntext оf glоbаlizаtiоn, ensuring security in the fооd sectоr is cоnsidered оne оf the key elements оf public welfаre аnd ecоnоmic develоpment. The аrticle deeply аnаlyzes the theоries prоpоsed by mоdern schоlаrs аs well аs the experiences оf fоreign cоuntries in this field, stаrting frоm the eаrly stаges оf systemаticаlly studying the issues оf fооd supply fоr the pоpulаtiоn. Аdditiоnаlly, vаriоus threаts tо fооd security аnd their sоciо-ecоnоmic impаct оn оur cоuntry аre discussed.