This article presents a modern analysis of land resource use in the activities of dehkan (smallholder) farms in the Kashkadarya region. Based on an assessment of natural-geographical conditions, climatic factors, land quality, access to water resources, and the state of agrotechnical services, the study examines how local smallholder farms interact with and manage their land. The research evaluates soil cultivation practices, crop structure, technological provision, government support, and environmental sustainability factors. As a result of the analysis, existing problems and future opportunities were identified, and recommendations were developed to enhance the efficient use of land resources in dehkan farms

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

Global climate change, rising air temperatures, drying up of the Aral Sea, desertification, recurrence of negative meteorological processes, rational use of land and water resources, reduction of biodiversity, deterioration of the gene pool of flora and fauna, and the increase in large amounts of industrial and household waste indicate that regional environmental problems are deepening day by day. Ensuring environmental safety in the country, consistently solving emerging environmental problems and uniting all forces of society in ensuring economic development is a state policy.

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.

В этой статье освещается роль технологий географических информационных систем (GAT) в эффективном планировании, управлении и развитии инфраструктуры. С помощью инструментов GAT были проанализированы возможности рационального использования территориальных ресурсов, оптимизации инженерных коммуникаций, быстрого реагирования на чрезвычайные ситуации и обеспечения экологической устойчивости. В качестве примеров рассматриваются передовой мировой опыт, в частности внедрение технологий GAT в рамках инициативы Smart Nation в Сингапуре, формирование моделей виртуальных городов и их влияние на транспортную, водную и строительную инфраструктуру, а также приводятся выводы и предложения на основе анализа.

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.