Influencing on economic wellbeing of the countries, tourism export is growing at fast pace in most regions. Tourism export has become the main driver of the economy, enabling countries to increase employment opportunities and foreign exchange earnings. However, the sustainability and effectiveness of tourism export are determined by multiple factors and constrained by various risks. Factors show how countries should act in order to expand the tourism capasity, meanwhile tourism associated risks help to be careful in the global market. This article will analyze both, and gives author’s personal assumption about further development of the industry.

Today’s market is becoming tough for small businesses. Competition is growing, and digital technologies are evolving so fast that it is becoming difficult to keep up. Small companies, in particular, often struggle more than larger firms because they usually work with limited budgets, depend heavily on manual tasks, and do not always have standardized processes in place. Yet despite these challenges, automation and AI can become a real game-changer for them. By automating the most time-consuming and vulnerable parts of their work, small businesses can save resources, reduce errors, and operate more confidently. This article explores what kind of challenges small businesses are currently facing while automating their operations. It also identifies the main risks involved and suggests practical software tools that can help small companies choose solutions that truly meet their needs

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.

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.

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.

The article is devoted to the study of the impact of tax audit measures on the budget system, analysis of their effectiveness, and development prospects. The article discusses the main goals and objectives of tax audits, and their positive and negative consequences for the budget. Particular attention is paid to the impact of tax audits on increasing tax revenues, improving tax discipline, and combating the shadow economy. The article also discusses problems associated with high administrative costs, possible negative impacts on the business climate, and risks arising from ineffective inspections. Current trends in the field of tax control are analyzed, including process automation and the use of big data analytics technologies. In conclusion, key areas for improving the tax audit system are highlighted, such as digitalization, improving the qualifications of tax inspectors, and creating a more transparent system of interaction with taxpayers. The article provides recommendations for optimizing tax audits in order to increase their efficiency and the sustainability of the budget system.

This article explores the role of insurance in providing economic support to small and medium-sized enterprises (SMEs). The author highlights the importance of insurance mechanisms in risk management, ensuring financial stability, and improving the investment environment for SMEs. The paper also analyzes the current state of the insurance sector in Uzbekistan, identifies key challenges, and proposes measures for its further development. The article offers practical and research-based recommendations to strengthen insurance protection for small businesses.

In recent years, the intensification of global financial instability has posed significant challenges to banking markets. In response, commercial banks have placed particular emphasis on enhancing their resilience to economic fluctuations. According to expert forecasts, activity in the global banking sector is expected to increase substantially in 2025–2026. Notably, inflation in the Eurozone in 2024 is projected to be around 2.3% instead of the previously forecast 2.7%. Financial stability, however, remains tied to moderate growth prospects. Various models typically chosen or approved by regulators are used to assess banks’ stability. Contemporary research focuses on improving existing methodologies and financial stability indicators in light of changes in the global macroeconomic environment, raising capital adequacy requirements for banks, and enhancing tools for forecasting their future performance. At the same time, the adoption of new technologies and financial instruments is accelerating banks’ digital transformation and the automation of their business processes. This article offers a comprehensive study of the means and mechanisms for ensuring the financial stability of commercial banks in Uzbekistan. Its primary objective is to analyze the state of the banking sector and identify ways to strengthen its resilience, drawing on global best practices and national specificities. To achieve this, both scientific-pedagogical methods (historical-comparative analysis, structural-logical research) and empirical approaches (statistics from regulatory documents and bank reports, expert surveys) are employed.

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.

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.

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

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

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

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

This article analyzes the sovereign credit rating of the Republic of Uzbekistan based on the methodology applied by S&P Global Ratings. The study examines macroeconomic stability, fiscal discipline, public debt dynamics, external sector indicators, and gold-foreign exchange reserves as the key factors influencing rating formation. The results of the statistical data analysis show that high economic growth rates and the significant volume of reserves support the country’s credit rating. At the same time, the high share of external debt, the deficit of the balance of payments, and global risks remain important constraining factors for rating stability.

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.

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