This article provides a comprehensive analysis of ways to increase the efficiency of the resource base of commercial banks, its economic significance in ensuring the stability of banking activities, and its role in enhancing the efficient use of financial resources. The study examines the structural composition of the bank resource base and its importance in liquidity management, expansion of lending capacity, and minimization of financial risks from both theoretical and practical perspectives. Particular attention is paid to improving mechanisms for attracting idle funds of households and business entities to the bank resource base, diversifying deposit and non-deposit funding sources, optimizing the cost of resources, and increasing the competitiveness of banks. The research findings contribute to identifying opportunities to strengthen the financial stability of the banking system and support economic development through improving the efficiency of the resource base of commercial banks

This article examines the structure of resource bases and capital adequacy mechanisms in major international commercial banks, with a focus on JPMorgan Chase and Wells Fargo. The analysis reveals that deposits remain the primary source of funding, while long-term liabilities and shareholder equity play a crucial role in ensuring financial stability. The Basel Committee’s capital adequacy standards serve as an essential benchmark, enhancing banks’ capacity to absorb risks. The findings are of practical relevance for Uzbekistan’s banking sector in terms of diversifying resource bases, optimizing capital structure, and strengthening liquidity management.

This scientific article discusses the theoretical foundations of resource taxation, its economic essence and role in ensuring the stability of the state budget. The study analyzes theoretical approaches to the taxation of natural, financial and human resources, their impact on economic efficiency and their significance in fiscal policy. It also examines the stages of development of the resource tax system, the principles of their establishment and the scientific basis from the point of view of economic theories - classical, neoclassical and institutional approaches. The results of the study show the possibilities of financing state socio-economic development programs, rational use of natural resources and ensuring environmental sustainability through resource taxes.

This paper proposes a four-dimensional risk index model for designing internal audit programs in the public sector. The model integrates legal, financial, resource, and organizational risks to provide a comprehensive framework for risk-based audit planning. Through simulation involving hypothetical departments, the study demonstrates that aggregate risk scores can mask the diversity and specificity of underlying risk categories. By decomposing audit risk into distinct dimensions, the model enhances audit targeting, supports transparent decision-making, and aligns with international internal audit standards. It also proves particularly useful in environments with limited data availability. The model’s adaptability and clarity make it suitable for both manual and automated audit planning processes. While future enhancements could include dynamic weighting and digital integration, the model as presented already offers a robust and practical approach to prioritizing internal audit activities and improving public sector governance outcomes.

This article analyzes the main areas of effective use and management of natural resources in the economy. Based on scientific analysis, the economic and environmental importance of rational use of resources is studied, as well as effective management mechanisms based on international experiences. In practice, practical recommendations have been made for the introduction of resource-saving technologies, the expansion of renewable energy sources, the strengthening of environmental policies and the development of international cooperation. The importance of innovative approaches and public policy in the management of the use of natural resources in the economy is covered on a scientific basis.

This article analyzes the reforms being implemented in the banking system of Uzbekistan, strategies for ensuring financial stability and attracting resources. It is shown that the country's economic stability should be increased through modernization of the banking system, new financial instruments and innovative approaches. The article discusses the main problems of the banking system of Uzbekistan, modern methods for their elimination, as well as opportunities for attracting resources based on international experience and their significance for the country's economy. At the same time, it recommends ways to increase the efficiency of banks and financial institutions through reforms and have a positive impact on the state economy.

This article analyzes the main features, development factors and prospects of the green economy. Global trends in the transition to a green economy, its impact on the environment and economic stability have been considered. Particular attention is paid to the measures and promising directions implemented in Uzbekistan for the development of the green economy. Based on the results of the analysis, priorities and recommendations for the development of the green economy have been developed.

This article examines the effectiveness of specific innovation mechanisms in terms of key indicators of tourism enterprise performance, and examines the latest innovation mechanisms being implemented in the world to develop this industry, such as artificial intelligence-based booking systems, virtual reality tours, and sustainable tourism initiatives, and their effectiveness.

This study explores the position of gastronomic tourism as a strategic tourism development factor in Uzbekistan. It discusses the application of tourism industry resource potential, such as public catering services, and its impact on economic growth. The research indicates how an increase in cultural awareness and purchasing power of the population, coupled with a growing number of foreign tourists, has created favorable conditions for the development of gastronomic tourism. Utilizing qualitative and quantitative research like sociological surveys and economic analysis, the study concludes that food culture traditions, human capital, and new technology are key drivers of competitiveness in the tourism business. Restaurant businesses are increasingly inclined to be both service enterprises and cultural ambassadors, thereby enhancing the destination's reputation. The study concludes that with focused investment and innovative development, Uzbekistan can become one of the globe's leading gastronomic tourism centers along the Silk Road.

This article presents methods for assessing the state of regional economic development and outlines priority directions. The state of economic development in the regions of Uzbekistan is analyzed using dynamic and trend analysis, cluster analysis, SWOT analysis, and composite index methods, and is evaluated through comparative grouping. Furthermore, promising strategies for the further development of regions and key directions for their effective implementation are proposed. Authorial approaches to assessing the development status of regional economies have also been developed.

The integration of Artificial Intelligence (AI) into the circular economy offers transformative solutions to the global challenge of waste management. This article explores the role of AI-driven innovations in promoting waste reduction, resource optimization, and sustainability. Through case studies such as AMP Robotics in the U.S. and ZenRobotics in Finland, the study analyzes how AI enhances waste sorting, recycling efficiency, and product lifecycle management. The findings underscore that AI not only contributes to environmental sustainability but also promotes economic opportunities by optimizing resource loops and minimizing waste generation.

The article shows the economic essence of tax risk and the importance of scientific views on it, the importance of tax policy in shaping economic behavior and results in Uzbekistan. They are studied from the point of view of high tax rates, complex rules and low tax ethics as serious obstacles to entrepreneurial activity and development, and scientific conclusions and proposals are formulated, taking into account the economic essence of tax risk and scientific views on it.

The analysis of factors influencing the investment attractiveness of the regions of the Republic of Uzbekistan includes the study of economic, social, and infrastructure indicators. Among the key factors are the availability of developed infrastructure, access to resources, government support, and the level of urbanization. The development of special economic zones (SEZ) and the improvement of the business climate also play an important role in enhancing the regions' attractiveness for investors. The study helps identify the strengths and weaknesses of the regions, which contributes to the development of effective strategies for attracting investments and stimulating economic growth in Uzbekistan.

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

This study assesses Uzbekistan’s innovation efficiency from 2020 to 2025 using Global Innovation Index (GII) data and compares it with global leaders (Switzerland, Sweden, USA), top overperformers (India, Vietnam, Morocco), and regional peers (Kazakhstan, Azerbaijan). Although Uzbekistan’s overall GII rank improved to 79th in 2025, its innovation outputs remain far below inputs, resulting in an average efficiency gap of 23 ranks. The three countries of India, Vietnam, and Morocco achieve better results than expected based on their input levels, but Kazakhstan and Azerbaijan produce outcomes that fall short of their potential. The main challenge for Uzbekistan is not investment levels but weak conversion of inputs into outputs, due to limited R&D commercialization, weak industry–research linkages, and low high-tech exports. The research suggests Uzbekistan should improve its national innovation system coordination through targeted foreign investment and venture financing for selected sectors to build an innovation-based economy

In this work, issues of increasing the efficiency of the use of production resources at pharmaceutical industry enterprises are analyzed from a scientific-theoretical and practical point of view. The study highlights the role and importance of raw material and material resources, fixed assets, labor, financial, and intellectual resources in pharmaceutical production. Also, the current state and development dynamics of resource use in the pharmaceutical industry of Uzbekistan were assessed, and existing problems were identified. Recommendations have been developed for technological modernization aimed at increasing production efficiency, introducing digital management systems, applying the principles of GMP and "Lean manufacturing," expanding the local raw material base, and developing personnel potential. It is substantiated that the implementation of these proposals will serve to reduce production costs, improve product quality and safety, ensure competitiveness and sustainable development of enterprises.

At the turn of the 20th and 21st centuries, the global economy was dominated by developed countries, primarily located in Europe and North America. Economic development in the G7 (later G8) countries was determined by the efficient use of natural resources and long-term scientific and technological progress. Resource and energy efficiency were paramount in these countries. For example, the United States experienced significant growth in production throughout the 20th century. At the same time, despite industrial development, high prices were due to the expansion of the service sector and the emergence of new industries based on the scientific and technological revolution

In this article, the theoretical and methodological foundations of managing the diversification of types of tourism are analyzed in a comprehensive way. The study scientifically substantiates the economic content of the concept of diversification, its role and strategic importance in the tourism system. The need to manage tourism based on the principles of systematic, strategic and sustainable development is emphasized. During the study, a conceptual model for managing the diversification of tourism types was proposed, which includes the stages of assessing resource potential, market segmentation, the formation of a tourism product portfolio, the improvement of institutional mechanisms and the implementation of a monitoring system. Scientific recommendations and recommendations have also been developed on ensuring economic stability of diversification, reducing seasonality, promoting territorial development and creating added value, making strategic decisions in the field of Tourism, Competitive and sustainable development of the industry

This article examines the integrated package mechanisms of the circular economy from both theoretical and practical perspectives. It focuses on the coordination of economic, environmental, and institutional instruments as a unified system to enhance resource efficiency, reduce waste, and optimize recycling processes. The study analyzes the combined effects of financial incentives, tax instruments, Extended Producer Responsibility (EPR), green investments, and public policy. The findings highlight the advantages of integrated approaches and justify their applicability in national economic systems

В статье рассматривается исследовании рассматриваются предложения по рациональному использованию экономических, материальных и природных ресурсов, а также внедрению инновационных решений, снижающих нагрузку на окружающую среду в целях устойчивого развития регионов. Повышение эффективности использования экономических ресурсов позволяет сократить количество отходов, оптимизировать производственные процессы и снизить затраты, одновременно способствуя уменьшению ухудшения состояния окружающей среды и экологии. В нём также предлагаются подходы к возможностям передовых технологических и организационных инноваций, использования возобновляемых источников энергии, процессов экономики замкнутого цикла и экологически безопасных методов производства. Эти подходы играют приоритетную роль в формировании основы сбалансированной стратегии, способствующей экономическому росту и сохранению природных экосистем региона. Изучение этой взаимосвязи рассматривает инновации и ресурсоэффективность как ключевые факторы достижения долгосрочной экологической и экономической устойчивости