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 discusses the issues of improving the audit of intangible assets (IA) using the example of Asakabank JSCB operating in the banking system of Uzbekistan. The study analyzed software, internet banking platforms, mobile applications, brand value and other intellectual property objects recorded in the bank's balance sheet in accordance with the requirements of IFRS 38 "Intangible Assets" and IFRS 3 "Business Combinations". The main problems encountered in the process of auditing IIA at Asakabank - subjectivity in valuation, insufficient completeness of the legal documents base, discrepancies in depreciation policies - were identified, and proposals and recommendations based on advanced international practices were developed to eliminate them. In particular, measures such as standardizing the valuation methodology, integrating digital technologies into the audit process, improving the skills of auditors and strengthening intellectual property rights were proposed. The results of the study will serve to increase the transparency of the audit of intangible assets at Asakabank JSCB and ensure the reliability of financial statements.

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

This article develops a multiple econometric model to assess the efficiency of managing state assets in the Republic of Uzbekistan. The dependent variable is the volume of valuation services performed (Y), while the explanatory variables include the number of privatized state assets (X1), the number of certified appraisers (X2), and the initial value of intangible assets (X3). The reliability of the model was verified using descriptive statistics, correlation analysis, VIF and ADF tests. The results demonstrate the significant impact of the selected factors on the volume of valuation services and confirm the model’s applicability for forecasting purposes