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THEORETICAL APPROACHES TO THE ESSENCE AND ECONOMIC CONTENT OF SOCIAL SERVICES
Farrukh Shanazarov

The article examines the essence of social services and their role as an economic category based on various theoretical approaches. Scientific interpretations of social services are systematized within the frameworks of institutional theory, public and merit goods theory, welfare state concepts, and human capital theory. The role of social services in ensuring social justice, social stability, and improving the efficiency of human capital utilization is substantiated. The approaches of foreign and national scholars, as well as definitions of social services in the legislation of the Republic of Uzbekistan, are analyzed. An authorial interpretation of social services as an investment-oriented and institutional mechanism influencing economic growth and sustainable development in a transition economy is proposed.

01/28/2026
  • PDF (Uzbek)
178-185 101 47
PRIORITY DIRECTIONS OF SOCIAL PROTECTION OF THE POPULATION: INTERNATIONAL EXPERIENCE
Fotimajon Ametova

This article examines the priority areas of financial provision for social protection of the population based on international experience. The study analyzes the formation of social protection systems, financing mechanisms, and institutional approaches in developed and developing countries. In particular, the effectiveness of social insurance schemes, targeted social assistance, mandatory health insurance, and poverty reduction programs in European countries, the United States, and Asian countries is assessed. Based on international experience, advanced approaches aimed at strengthening social protection for vulnerable groups of the population are identified, and the possibilities of their implementation in the context of Uzbekistan are highlighted.

02/11/2026
  • PDF (Uzbek)
377-386 87 44
SOCIAL INSURANCE SYSTEM IN THE COUNTRIES OF THE EUROPEAN UNION
Nuriddin Javliyev

This article analyzes the main features of the social insurance system in the countries of the European Union, its structure, financing mechanisms, and coordination rules at the European level. Although each member state has the right to independently establish its national social insurance system, common coordination rules have been introduced to ensure the free movement of European Union citizens and the protection of their social rights. The article compares the share of social protection expenditures in gross domestic product (GDP), key policy directions, and various social models. The results of the study indicate that the social insurance system in European Union countries serves as an effective mechanism for protecting the population from social risks; however, due to population aging and increasing financial pressures, it requires continuous reforms

04/20/2026
  • PDF (Uzbek)
326-331 44 26
THE ROLE OF SOCIAL ENTREPRENEURSHIP IN MODERN SOCIETY
Nodir Khodjayev

The article provides an in-depth analysis of the role of social entrepreneurship in modern society and its importance in ensuring economic and social stability. The study examines trends in the development of social entrepreneurship, mechanisms of state support, subsidies and practical experience based on preferential lending in Uzbekistan. A deep analysis of the main problems hindering the development of social entrepreneurship was also conducted - gaps in legislation, low financial literacy, slow implementation of innovative technologies. The article develops a number of practical proposals and recommendations based on existing opportunities aimed at creating an institutional framework for the sector, strengthening legislation and stimulating social innovation.

04/24/2025
  • PDF (Uzbek)
729-736 188 59
PEDAGOGICAL AND PSYCHOLOGICAL BASES OF USING SOCIAL NETWORKS: IMPACT ON THE COGNITIVE AND MOTIVATIONAL PROCESSES OF STUDENTS
Alisher Ernazarov , Stora Pimkulova

This article provides a scientific analysis of the role of social media in the modern education system and its impact on students' cognitive and motivational development. Based on the theories of scholars such as Piaget, Vygotsky, and Bandura, the study highlights the influence of the digital environment on thinking, memory, and motivation to learn. Recommendations for reducing the pedagogical potential and psychological risks associated with social media use are also offered.

02/01/2026
  • PDF (Uzbek)
232-239 89 48
ISSUES OF EXPANDING THE ROLE OF SOCIAL SPHERE IN ENSURING THE SOCIO-ECONOMIC DEVELOPMENT OF SOCIETY
Farkhod Dustmirzayev

Social development covers a wide range of issues, especially those related to poverty eradication, job creation, cooperation, the aging process, youth, family, social integration, disability, etc., as well as building an effective civil society. Based on this, the issues of ensuring the socio-economic development of society by financing the development of social spheres were discussed in this article.

11/21/2024
  • PDF (Uzbek)
56-64 108 73
WAYS TO IMPROVE THE MECHANISM FOR REDUCING POVERTY IN UZBEKISTAN
Shokhboz Toyirov

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

12/16/2025
  • PDF (Uzbek)
475-481 73 96
THE ROLE OF SOCIAL SERVICES IN ENSURING THE WELL-BEING OF THE POPULATION
Zafar Rakhimov

The article highlights theoretical and practical aspects of the role of social services in ensuring the well-being of the population. The information is based on the author's observations and analysis of the literature.

05/20/2025
  • PDF (Uzbek)
13-17 171 64
THE ROLE OF SOCIAL PARTNERSHIP IN IMPROVING THE TAX POLICY OF THE REPUBLIC OF UZBEKISTAN
Nasiba Ashurova, Kristina Chekulaeva

In the context of the dynamically developing economy of the Republic of Uzbekistan, the importance of a strategic approach to social partnership is becoming especially relevant. The formation of strategic directions of social partnership in tax policy requires in-depth analysis and understanding of current problems, challenges and opportunities. In this article, we will consider the main aspects of the formation of strategic directions for its improvement in the context of Uzbekistan's tax policy.

08/29/2024
  • PDF (Uzbek)
232-240 88 38
WAYS TO INCREASE THE ECONOMIC AND SOCIAL EFFICIENCY OF THE WASTE RECYCLING INDUSTRY
Bektosh Normakhmatov

This article provides a scientific analysis of improving the economic and social efficiency of the manufacturing industry. The study emphasizes the role of the manufacturing industry in national economic development, its importance in increasing production volumes, creating added value, and providing employment

03/26/2026
  • PDF (Uzbek)
68-72 71 45
STATISTICAL ANALYSIS OF ASSESSING THE LEVEL OF POVERTY REDUCTION BASED ON SOCIO-ECONOMIC DEVELOPMENT INDICATORS IN THE KASHKADARYA REGION
Fazliddin Muminov

Poverty reduction analysis and models based on the development of small business and private entrepreneurship are carried out in order to strengthen economic growth, social stability and economic policy of the state. There are several main approaches in these analyses and models. Below we will briefly touch on the main approaches and models related to poverty reduction and the development of medium-sized businesses. In the fight against poverty, various state assistance and subsidy programs, as well as the development of social protection systems, are of great importance. These programs often involve the provision of certain funds or services to low-income families.

02/28/2026
  • PDF (Uzbek)
540-547 64 0
INCLUSIVE TAX POLICY OF THE REPUBLIC OF UZBEKISTAN
Ulugbek Tolakov

This article analyzes the compliance of fiscal reforms implemented within the framework of the “Uzbekistan – 2030” strategy with the principles of inclusiveness. The study examines the role of tax policy in ensuring a balance between economic efficiency and social justice based on James Mirrlees’ optimal taxation theory and contemporary empirical data. The article evaluates the macroeconomic impact of changes in the 2025 Tax Code, particularly the progressive social tax rates and mechanisms for legalizing the shadow economy. The results indicate that Uzbekistan’s tax system, while maintaining fiscal stability, is transitioning toward an inclusive model aimed at developing human capital and mitigating income inequality

02/06/2026
  • PDF (Uzbek)
287-295 86 40
QUALITATIVE ECONOMIC GROWTH AS A MAIN FACTOR IN IMPROVING THE STANDARD OF LIVING AND WELL-BEING OF THE COUNTRY’S POPULATION
Mokhigul Pulatova

This article examines the crucial role of qualitative economic growth in improving the living standards and general well-being of the country's population. As is known, the positive dynamics of gross domestic product over the years reflect only the quantitative growth of economic indicators. However, qualitative economic growth, in contrast to it, allows us to separately consider structural improvements in production, technological innovation, human capital development and social equality. The study shows how sustainable and inclusive forms of growth contribute to poverty reduction, social stability and long-term national well-being. The article analyzes the theoretical foundations and practical examples of economies at different levels, revealing that the quality of economic expansion is a decisive factor in ensuring a fair distribution of wealth and increasing the level of life satisfaction of the population

12/03/2025
  • PDF (Uzbek)
370-379 104 41
ECONOMIC IMPACT OF THE INFORMATION-DIGITAL ECONOMY ON THE SUSTAINABLE DEVELOPMENT OF SOCIETY
Feruz Nasrullayev

This article provides a scientific analysis of the role of the informatization process in societal development, as well as its impact on economic, social, and spiritual life. The widespread implementation of information and communication technologies (ICT), the process of "digital transformation," and their role in radically changing social relations are examined and analyzed. The research employed methods of literature review, comparative analysis, and a systematic approach. The results indicate that countries with a high level of informatization experience accelerated economic growth rates, enhanced effectiveness of social management, and a highly developed intellectual potential of the population.

10/26/2025
  • PDF (Uzbek)
618-623 88 97
THE INVESTMENT ENVIRONMENT AND ITS IMPORTANCE IN THE ECONOMIC AND SOCIAL DEVELOPMENT OF REGIONS
Shakhriyor Mukhamadzhanov

This article examines the scientific and theoretical foundations of the concept of the investment climate in Uzbekistan, the practice of its application, and its significance in the context of the current economic and social development of the regions. Factors and economic indicators influencing the investment climate are analyzed. At the same time, scientific proposals and practical recommendations for improving the investment climate in the economic and social development of the regions are presented

10/10/2025
  • PDF (Uzbek)
396-403 93 48
ASSESSMENT OF THE EFFECTIVENESS OF TAX BENEFITS FOR SMALL BUSINESSES
Doston Gofurov

This article analyzes the effectiveness of tax incentives for small businesses. Based on the data, the economic and social results of benefits were studied, and an assessment was made based on such indicators as the share of small business in GDP, its place in state budget revenues, the number of newly created enterprises, and the level of employment. Analysis shows that although tax innovations can put pressure on budget revenues in the short term, in the long term they have fully justified themselves by increasing economic activity, developing the business environment, and ensuring social stability. At the end of the article, promising recommendations for supporting small businesses are given.

09/30/2025
  • PDF (Uzbek)
191-200 337 87
WAYS TO INCREASE THE PARTICIPATION OF COMMERCIAL BANKS IN POVERTY REDUCTION
Akhror Butayev

This article examines ways to enhance the participation of commercial banks in poverty reduction. It analyzes the role of banks in alleviating poverty through credit policies, financial inclusion, microloans, and financing social projects. Furthermore, the article suggests measures to strengthen the social responsibility of commercial banks and improve the accessibility of financial services based on international experience.

04/18/2025
  • PDF (Uzbek)
526-534 101 63
THE USE OF MORTGAGE LOANS IN SOCIAL PROTECTION OF THE POPULATION IN UZBEKISTAN
Ibrohim Toymuhamedov

The article analyzes the current state of social protection of the low-income population in the Republic of Uzbekistan, the use of mortgage loans to lift them out of poverty, the provision of mortgage loans by commercial banks in housing construction in the country, and some recommendations for its further improvement are given.

04/04/2025
  • PDF (Uzbek)
199-207 169 60
ANALYSIS OF FOREIGN EXPERIENCE OF CSR MODELS: THE ROLE OF BUSINESS IN OVERCOMING GLOBAL CRISES
Nasiba Ashurova , Kristina Chekulaeva , Maksim Achilov

The article is devoted to the analysis of the concept of corporate social responsibility (CSR) and its implementation through various models in global business. The main CSR models used in Europe, the USA, Great Britain, Japan and Canada are considered, each of which has its own unique features reflecting cultural, economic and political conditions. In addition, the article emphasizes that in crisis situations, CSR becomes an important mechanism that connects business, society and nature. At such moments, social responsibility becomes not only a tool for adaptation and survival, but also a basis for further development.

02/15/2025
  • PDF (Russian)
248-261 121 74
DIGITALIZATION, FDI, AND SUSTAINABILITY: EXPLORING THE IMPACT OF DIGITAL FOREIGN DIRECT INVESTMENT ON ENVIRONMENTAL AND SOCIAL WELL-BEING IN UZBEKISTAN
Balbaa Muhammad Eid

This study investigates how Foreign Direct Investment (FDI), particularly in the digital sector, impacts environmental sustainability in Uzbekistan. FDI supports economic growth but can increase CO₂ emissions, posing environmental challenges. Through econometric analysis, the research reveals a moderate positive correlation between FDI inflows and CO₂ emissions, indicating that rising FDI may elevate emissions. This dual effect challenges Uzbekistan to balance economic development with environmental protection. Policymakers are urged to adopt robust environmental policies while encouraging sustainable FDI. The study offers insights and recommendations for aligning digital FDI with Uzbekistan's environmental and social objectives.

11/21/2024
  • PDF
38-48 182 81
ANALYSIS OF FACTORS INFLUENCING THE INVESTMENT ATTRACTIVENESS OF THE REGIONS OF THE REPUBLIC OF UZBEKISTAN
Abdurashid Kadirov, Jasur Ismatullaev

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.

08/29/2024
  • PDF (Uzbek)
251-258 114 46
THE ROLE AND IMPACT OF COTTON-TEXTILE CLUSTERS IN ECONOMIC DEVELOPMENT
Shokhrukh Sherkulov

This article, titled "The role and impact of cotton-textile clusters in economic development," examines the economic and social significance of cotton-textile clusters. The study explores the role of these clusters in creating job opportunities, supporting local economies, enhancing export potential, and fulfilling social responsibilities. Additionally, the article discusses the importance of environmental sustainability and sustainable development strategies. Through an analysis of methodologies, statistical data, and practical examples, the article provides insights into the contribution of cotton-textile clusters to economic development and offers guidance for future strategies.

08/29/2024
  • PDF (Uzbek)
154-158 118 41
EMPIRICAL ANALYSIS OF THE DIGITAL TRANSFORMATION OF CONSUMER BEHAVIOR IN THE TOURISM MARKET OF KASHKADARYA REGION
Mubоrаk Rаimоvа

This scientific article presents an empirical analysis of the digital transformation of consumer behavior in the tourism market of Kashkadarya region. The study examines the level of tourists’ use of digital platforms, social networks, mobile applications, and online booking systems. It also identifies the impact of digital technologies on the processes of selecting, evaluating, and purchasing tourism services. The results of the empirical analysis indicate changing consumer needs in the regional tourism market and the growing importance of digital marketing tools. The findings of the study can serve as a basis for improving tourism services and developing effective digital strategies in the Kashkadarya region

05/20/2026
  • PDF (Uzbek)
155-160 40 19
IMPROVING THE ACCOUNTING OF ESG OBLIGATIONS IN ICT ENTERPRISES UNDER SUSTAINABLE DEVELOPMENT CONDITIONS BASED ON IFRS S1 AND IFRS S2 STANDARDS
Askar Amirov

The article investigates the issues of improving the accounting of ESG obligations (environmental, social, corporate governance) at ICT sector enterprises based on IFRS S1 «General Requirements for Disclosure of Sustainability-related Financial Information» and IFRS S2 «Climate-related Disclosures» standards. The author has developed a refined model form that identifies 4 categories of ESG obligations specific to the ICT sector, as well as 6 structural components of ESG reporting. The model was tested on the example of JSC “Uzbektelecom”

05/01/2026
  • PDF (Uzbek)
458-462 25 23
THE ECONOMIC ESSENCE OF THE PHENOMENON OF INFORMAL EMPLOYMENT AND THE FACTORS OF ITS FORMATION
Yulduz Bobonazarova

This article examines the economic nature of informal employment and the key factors influencing its formation. The study highlights the role of informal employment in maintaining labor market equme generation, and its negative consequences, particularly the weakening of the social protection system and the decline in tax revenues. In addition, the causes of informal employment are systematically analyzed based on economic, institutional, demographic, and social factors. The findings suggest that rather than reducing informal employment, it is necessary to ensure its gradual integration into the formal sector

04/28/2026
  • PDF (Uzbek)
349-354 40 24
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