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FOREIGN MODELS OF DEVELOPING REGIONAL TOURISM INFRASTRUCTURE THROUGH DIGITAL PLATFORMS AND PROSPECTS FOR THEIR IMPLEMENTATION IN UZBEKISTAN
Abror Rakhimov

This article examines the role of digital tourism platforms in developing regional tourism infrastructure and the advanced international experience in this field. The study analyzed effective models for implementing digital tourism platforms, using the examples of China from Asia and Italy from Europe. Based on comparative analysis, existing challenges in Uzbekistan's tourism infrastructure are identified, and promising directions for adapting digital platforms to national conditions are outlined

05/19/2026
  • PDF (Uzbek)
139-144 43 30
ASSESSMENT OF THE ECONOMIC EFFICIENCY OF DIGITALIZATION PROCESSES IN POSTAL COMMUNICATION ENTERPRISES OF UZBEKISTAN EVIDENCE FROM “UZBEKISTON POCHTASI” JSC
Gulom Mamatkulov

The article analyses the dynamics of service structure, regional indicators and digitalisation efficiency in JSC “Uzbekiston Pochtasi” and its territorial branches for 2020–2025. The study relies on the statistical tables, regional comparisons and integral efficiency indicators presented. The findings show that periodicals and written correspondence still occupy an important position in the service portfolio, but their long-term growth potential is limited. The sharp decline in electronic money transfers indicates the need to reconsider the value proposition of postal financial services under competition from fintech and mobile banking applications. By contrast, positive changes in parcel flows, delivery speed, customer satisfaction and the share of digital orders confirm the feasibility of gradually shifting the postal system towards an e-commerce logistics and digital platform model. The article develops practical recommendations on regional clustering, minimum digital standards, KPI/SLA monitoring, and stronger integration of logistics and financial services

05/06/2026
  • PDF (Uzbek)
3-10 44 52
USING LOYALTY PROGRAMS TO ENSURE STABLE CUSTOMER RELATIONSHIPS
Nafisa Khalilova

This paper examines the impact of loyalty programs on customer loyalty in the fashion industry. A systematic literature review was conducted first, followed by an online survey of 200 respondents. Logistic regression analysis revealed that program participation, discounts, and mobile app usage positively influence purchasing decisions. The model’s pseudo R² of 0.48 indicates that the included variables explain over half of the variance. Findings highlight financial incentives and the convenience of digital platforms as critical drivers of customer loyalty. The study emphasizes the need to combine thorough literature review, empirical surveys, and econometric modeling to design effective loyalty programs.

06/20/2025
  • PDF (Uzbek)
568-574 104 44
ASSESSMENT OF THE THEORETICAL AND ECONOMIC FOUNDATIONS OF IMPROVING THE ADMINISTRATION OF TAXPAYERS AND PROVIDING THEM WITH SERVICES
Akbarkhon Ibragimov

This article summarizes the development of tax administration in the country for many years, the role and importance of interregional tax inspection in improving large-scale reforms aimed at further strengthening the confidence of business circles. Some important reforms being implemented in the tax system of Uzbekistan are studied, foreign experience is studied, scientific and practical conclusions and proposals are developed on its application in our country

03/12/2026
  • PDF (Uzbek)
615-625 57 42
ANALYSIS OF THE PRACTICE OF IMPROVING THE METHODOLOGY OF DIRECT TAX FORECASTING IN UZBEKISTAN
Ramshid Khojakulov

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

01/22/2026
  • PDF (Uzbek)
71-80 96 59
SCIENTIFIC AND THEORETICAL ISSUES OF CHECKING THE ACTIVITIES OF COUNTERPARTIES IN THE CONTROL OF TAXPAYERS
Bobir Ismailov

This article presents the conclusions and conclusions that can be drawn from the analysis of the possibilities of tax authorities to identify possible cases of tax evasion, ensure fair taxation, and ultimately contribute to the overall efficiency of the tax system by improving the practice of auditing and monitoring taxpayers' activities. The article highlights the advantages and problems of applying foreign experience in the conditions of Uzbekistan, and develops proposals and recommendations for improving national tax policy

12/16/2025
  • PDF (Uzbek)
505-514 105 69
PROPOSALS FOR IMPROVING TAX ADMINISTRATION IN OUR COUNTRY
Umid Normurzaev

The article summarizes the country's long-term progress in improving tax administration in the tax sphere, emphasizes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at further strengthening the trust of business circles. Some important reforms implemented in the tax system of Uzbekistan have been studied, scientific and practical conclusions and proposals have been developed based on foreign experience and its application in our country

10/26/2025
  • PDF (Uzbek)
664-672 86 143
METHODOLOGICAL FOUNDATIONS FOR IDENTIFYING AND REDUCING SUSPICIOUS TAXPAYERS IN THE REPUBLIC OF UZBEKISTAN
Sobirdjon Rustamov

This article describes the improvement of the administration based on bringing services to business entities to a new level, further increasing the tax administration literacy of the population, supporting entrepreneurship, creating an equal competitive environment and guaranteeing the rights of consumers, and encouraging the active participation of the general public in curbing the underground economy. In recent years, countries around the world have been paying special attention to the implementation of various mechanisms to prevent and reduce tax evasion by taxpayers when developing their short-term and long-term budget-tax policy strategies. At the same time, conducting scientific research aimed at reducing illegal financial flows, analyzing the factors that cause tax evasion by taxpayers, reducing the hidden economy, and focusing on the scientific and theoretical aspects of tax evasion processes remains one of the priorities. At the same time, the fields were studied, foreign experience, scientific-practical conclusions and proposals were formed on its application in our country

10/16/2025
  • PDF (Uzbek)
478-489 82 157
WAYS TO IMPROVE MAKHALLABAY WORKING MECHANISMS IN DEVELOPING TAX POLICY STRATEGY
Obiddin Khudoyberdiev

This article highlights the role and importance of interregional tax inspection in improving large-scale reforms aimed at creating favorable conditions for conducting business activities in the tax sphere in the country and further strengthening the confidence of business circles. At the same time, some important reforms in the organization of makhallabay work in the tax system of Uzbekistan are studied, foreign experience is studied, scientific and practical conclusions and proposals are developed on its application in our country.

09/12/2025
  • PDF (Uzbek)
44-53 180 71
PROPOSALS DEVELOPED ON IMPROVING TAX ADMINISTRATION IN OUR COUNTRY
Umid Normurzayev

The article summarizes the country's long-term progress in improving tax administration in the tax sphere, emphasizes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at further strengthening the trust of business circles. Some important reforms implemented in the tax system of Uzbekistan have been studied, scientific and practical conclusions and proposals have been developed based on foreign experience and its application in our country.

08/07/2025
  • PDF (Uzbek)
266-273 117 62
INTERNATIONAL FEATURES OF PREVENTING TAX EVASION IN DOUBLE TAXATION RELATIONS
Feruz Akhmedov

This article describes large-scale reforms aimed at creating favorable conditions for doing business in the tax and financial sectors, improving the investment climate, and further strengthening the confidence of business circles in our republic in recent years. At the same time, such areas as underground trade and public catering, road transport, housing construction and repair, and the provision of personal services were studied, and scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.

02/09/2025
  • PDF (Uzbek)
119-128 111 42
ANALYSIS OF THE MECHANISM OF LAND TAX COLLECTION IN UZBEKISTAN
Alisher Anvarov

In recent years, countries around the world, when developing short- and long-term budget and tax policy strategies, have been paying special attention to the introduction of various mechanisms to prevent and reduce tax evasion by taxpayers. At the same time, areas have been studied, foreign experience has been studied, and scientific and practical conclusions and proposals have been formulated on its application in our country.

02/09/2025
  • PDF (Uzbek)
108-118 119 45
ANALYSIS OF THE PRACTICE OF IMPROVING THE METHODOLOGY OF DIRECT TAX COLLECTION
Ramshid Khojakulov

This article covers large-scale reforms in the tax and financial sectors of our republic in recent years aimed at creating favorable conditions for conducting business activities in the country, improving the investment climate, and further strengthening the confidence of business circles. At the same time, such areas as illegal trade and catering, motor transport, housing construction, and repair, and the provision of residential services in the economy are studied, and scientific and practical conclusions and proposals are formulated on the basis of foreign experience and its application in our country.

01/29/2025
  • PDF (Uzbek)
49-58 111 38
THE THEORETICAL BASIS OF REDUCING THE SHARE OF THE AFTER- TAX SECRET ECONOMY IN THE REPUBLIC OF UZBEKISTAN
Jakhongir Rakhimjonov

In recent years, the countries of the world have been paying special attention to the implementation of various mechanisms to prevent and reduce tax evasion by taxpayers when developing their short- and long-term budget-tax policy strategies. At the same time, it is one of the priorities to conduct scientific research aimed at reducing illegal financial flows, analyzing the factors that cause tax evasion by taxpayers, and reducing the hidden economy. remains. At the same time, the fields were studied, scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.

08/29/2024
  • PDF (Uzbek)
139-148 91 42
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