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INCREASING THE EFFICIENCY OF BUDGET REVENUES FROM STATE PROPERTY
Kahramonjon Usmanov

The analysis of budget revenues from state property and problems in this sphere are given in this article. Also, based on international experiences and analysis in this sphere scientific-practical conclusions and proposals were developed.

11/21/2024
  • PDF (Uzbek)
378-384 108 57
ANALYSIS OF THE STRUCTURE AND DYNAMICS OF TOTAL INCOME OF INDIVIDUALS IN OUR COUNTRY
Ibrohim Saidrasulov

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

11/22/2025
  • PDF (Uzbek)
136-142 99 83
THE ROLE OF REAL ESTATE APPRAISERS IN THE SYSTEM OF MASS APPRAISAL AND FAIR TAXATION
Jasur Khushvaqtov

This article addresses the complexities inherent in real estate taxation systems. It highlights the lack of clearly defined priority areas in methods for calculating property taxes. The primary forms of taxation identified include ad valorem tax (based on property value), area-based tax, and income tax derived from real estate. Despite the diversity of these forms, there is a global trend toward ensuring fairness, transparency, and user-friendliness in the development of real estate tax systems. In this context, the integration of artificial intelligence and Automated Valuation Models (AVM) is becoming increasingly significant. The main objective of the paper is to analyze the fundamental elements of the real estate taxation system and to substantiate the crucial role of the property appraiser in ensuring consistency and equity within the taxing process. The research findings demonstrate that real estate taxation is a system composed of interconnected and complementary elements. Furthermore, the study scientifically justifies which specific stages of the taxable value determination process should be directly conducted by professional appraisers.

02/19/2026
  • PDF (Uzbek)
483-498 60 44
THE ESSENCE OF HUMAN CAPITAL AS AN ECONOMIC CATEGORY AND THE PLACE OF EDUCATION IN IT
Malika Babajanova

The article reveals the essence of human capital using various socio-economic, industrial, property, personal, distributive, institutional, social, reproductive approaches to its content and the place of education in it.

08/29/2024
  • PDF (Uzbek)
241-250 110 53
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
ANALYSIS OF INSTITUTIONAL CHALLENGES AND REFORMS IN REAL ESTATE MANAGEMENT IN UZBEKISTAN
Dildоrа Mirdjаlilоvа

This article critically and analytically examines the institutional foundations of real estate management. The state of development in the industry is analyzed based on conducted research, statistical data, opinions of international and local economists, as well as current trends in practice. Aspects such as ambiguity in the distribution of powers, lack of transparency, weak coordination between institutions, and lack of trust regarding existing problems in the management system are analyzed. Using the example of the E-auction platform, the importance of effective institutional reform is demonstrated, and institutional solutions and recommendations necessary for the sustainable development of the real estate market are developed.

04/23/2025
  • PDF (Uzbek)
676-683 102 32
SOURCES OF FINANCING THE SOCIO-ECONOMIC ACTIVITIES OF THE MAHALLA
Ubaidullo Gafurov , Ravshan Alikulov

This article examines the procedure for using the funds of the fund for solving the socio-economic problems of the mahalla, the specific features of the sources of funds of this fund, and the system of important economic and financial indicators used to assess the effective formation of the fund. Based on the developed methodological approaches, the estimated income of the fund for solving the socio-economic problems of the “Bekat” mahalla of the Boyovut district of the Syrdarya region for 2025 is analyzed.

04/06/2025
  • PDF (Uzbek)
298-309 139 74
MASS VALUATION OF REAL ESTATE AND ITS CHARACTERISTICS
Farrukh Fayziev

The article examines the issues of real estate taxation, its features, scientists who conducted research in this area, the legal basis for real estate taxation, the proposed methodology for indexing cadastral value, approaches to assessing cadastral value in real estate taxation, as well as the experience of foreign countries in setting real estate tax rates

04/03/2026
  • PDF (Uzbek)
189-199 58 52
COSTS AND THEIR CLASSIFICATION
Davron Rafeev

This article focuses on costs and their classification. It addresses the fundamental task of management accounting. Examples substantiate the fact that accounting for costs by their origin and responsibility centers enables critical management decisions.

12/20/2025
  • PDF (Uzbek)
608-614 75 53
IMPROVING THE AUDIT OF REAL ESTATE
Sherzod Narzullaev

The article discusses the theoretical issues of the audit of real estate in the digital economy. The prospects for the use of artificial intelligence and new technologies in the practice of auditing real estate are shown

09/16/2025
  • PDF (Uzbek)
90-94 163 76
ISSUES OF IMPROVING THE MECHANISM FOR ELIMINATING TAX ARREARS
Jalol Makhmudostov

This article aims to improve the mechanism of tax collection, improve service and education for taxpayers, simplify the tax system and procedures, develop effective communication channels between taxpayers and tax authorities, and improve the mechanisms of tax collection. In addition, the theoretical and practical aspects of the formation of trust and perception of justice and the use of effective coercive measures also increase compliance, the trends in the development of relations, and the main reasons for the occurrence of tax arrears on taxes and fees.

07/05/2025
  • PDF (Uzbek)
916-926 110 66
ACCOUNTING ISSUES OF REAL ESTATE OBJECTS
Sherzod Narzullaev

The article discusses the issues of accounting for real estate objects. The use of international financial reporting standards in organizing accounting for real estate objects is shown.

02/28/2025
  • PDF (Uzbek)
468-472 87 49
THE PLACE OF REAL ESTATE VALUATION IN THE SERVICES MARKET
Nizamjon Ishankulov

The article reflects on the current state of real estate valuation in Uzbekistan and its development prospects. In particular, the role of real estate valuation in the services market, a comparative description of scientific and theoretical approaches to property valuation, characteristics of real estate objects, classification of real estate markets, and mechanisms related to the regulation of valuation activities are considered.

01/29/2025
  • PDF (Uzbek)
67-77 211 97
ISSUES OF HARMONIZING THE MECHANISM OF TAX DEBT COLLECTION IN FOREIGN COUNTRIES WITH THE NATIONAL TAX SYSTEM
Anvar Otaganov

This article aims to improve the tax collection mechanism, improve service and education for taxpayers, simplify the tax system and procedures, develop effective communication channels between taxpayers and tax authorities, and improve tax collection mechanisms. In addition, the theoretical and practical aspects of the relationship development trends that the formation of trust and perception of justice and the use of effective coercive measures also increase compliance are highlighted.

08/29/2024
  • PDF (Uzbek)
335-343 78 37
ANALYSIS OF THE MAIN CAUSES OF TAX ARREARS IN TERMS OF TAXES AND FEES
Khurmat Abdukarimov

This article aims to improve the tax collection mechanism, improve service and education for taxpayers, simplify the tax system and procedures, develop effective communication channels between taxpayers and tax authorities, and improve tax collection mechanisms. In addition, the theoretical and practical aspects of the formation of trust and perception of justice and the use of effective coercive measures also increase compliance, the trends in the development of relations, and the main reasons for the occurrence of tax arrears on taxes and fees.

08/29/2024
  • PDF (Uzbek)
199-208 91 31
THE USE OF ADVANCED FOREIGN EXPERIMENTS AND MODELS IN ASSESSING THE QUALITY OF EDUCATION IN HIGHER EDUCATIONAL INSTITUTIONS
Bahromjon Shermuhammadov

Educational services, programming services, intellectual property, engineering and other promising types of services based on the development stage of the higher education system in the process of building a new Uzbekistan and the future work and the experience of developed countries. rapid development, effective use of available opportunities, growth of export of services is one of the priority tasks that ensure the transition to the path of all-round beneficial development for the innovative development of our country.

08/29/2024
  • PDF (Uzbek)
159-166 137 38
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