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ASSESSMENT OF THE EFFECTIVENESS OF THE ACTIVITIES OF TAX AUTHORITIES IN FOREIGN COUNTRIES
Damir Abdulov

In the institutional architecture of the tax administration system of any country, an important place belongs to the structure and hierarchy of tax authorities

10/18/2023
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344-347 127 111
РАҚАМЛИ ИҚТИСОДИЁТ ШАРОИТИДА СОЛИҚ ТАҲЛИЛИНИНГ МЕТОДОЛОГИК ЁНДАШУВЛАРИ
Фахриддин Исаев

Монография солиқ тизимини трансформациялашда солиқ таҳлилининг таъсирини баҳолаш, солиқ таҳлилининг фискал сиёсат самарадорлигига таъсирининг баҳолашга методологик ёндашувлар, барқарор иқтисодий ўсишда солиқларнинг аҳоли турмуш даражасига таъсирини тадқиқ қилишга илмий ёндашувлар, солиқ тўловчиларнинг фаолиятига солиқ текширувларининг таъсири таҳлили, солиқ юкини камайтиришда солиқ таҳлилининг таъсири таҳлили, молиявий ҳисобот сифатини оширишда солиққа тортиш, мустақил аудит ва ички назоратнинг ўрни, Ўзбекистонда рақамли иқтисодиёт ва электрон тижоратни солиққа тортиш йўллари, солиққа тортишни рақамлаштириш орқали такомиллаштириш ҳамда рақамли молиявий активларни солиққа тортиш истиқболлари каби масалаларни ўзида мужассамлаштиргaн.

01/26/2024
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156 236 150
ESCAPING THE SCREEN: THE EMERGENCE OF DIGITAL SILENCE TOURISM AMONG CONTEMPORARY TRAVELERS
Summera KHALID

The rapid expansion of digital technology has transformed tourism experiences by 
enhancing accessibility, communication, and travel convenience. However, constant digital 
engagement has also created psychological challenges that limit relaxation, mindfulness, and 
emotional recovery during travel. This study explores the emerging concept of Digital Silence 
Tourism, a form of tourism that encourages intentional disconnection from smartphones, social 
media, and continuous online communication. The article examines Digital Silence Tourism 
through psychological, biological, geographical, and economic perspectives, highlighting how 
excessive connectivity contributes to cognitive overload, attention fragmentation, and reduced 
experiential authenticity. Particular attention is given to concepts such as the cognitive tax of 
connectivity, sensory re-awakening, and the evolving “Inverted Luxury” model in which silence, 
privacy, and intentional unreachability are increasingly valued as tourism assets. The study further 
analyzes the growing market demand for digital detox experiences and discusses how tourism 
destinations are incorporating silent infrastructure, off-grid environments, and wellness-oriented 
designs into their offerings. Findings suggest that Digital Silence Tourism represents more than a 
temporary wellness trend; it reflects a broader transformation in tourist behavior and 
contemporary luxury consumption. The paper concludes that intentional digital disconnection may 
contribute to improved emotional well-being, deeper destination engagement, and more meaningful 
travel experiences while presenting new opportunities for tourism planning and hospitality 
innovation.

06/24/2026
  • PDF (English)
18-25 61 43
THE IMPORTANCE OF REDUCING TAX LIABILITIES IN FURTHER DEVELOPMENT OF THE ECONOMY IN UZBEKISTAN
Ulug‘bek Hakimov

As a result of the reforms implemented today, wide opportunities are being created for business entities operating in our country

05/15/2024
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266-268 123 83
NUDGING FOR BETTER FINANCIAL DECISION MAKING: APPLYING BEHAVIORAL INSIGHTS TO IMPROVE BUDGETING AND TAX MANAGEMENT IN UZBEKISTAN
Oliya Quvatova, Muhriddin Husenov

Financial decision making plays an important role in people’s lives, which shapes their economic well-being and contributes to overall stability and sustainable growth of a country. However, despite the availability of wide range of resources and information, most of the people often struggle to make better financial choices which leads them to rely on their emotions and behaviors. In recent years, in the field of finance, behavioral economics has emerged as a valuable framework understanding these challenges and help to overcome them.

03/26/2024
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441-443 141 114
O‘ZBEKISTONDA TURIZM SOHASIDAGI KICHIK BIZNES SUBYEKTLARINI DAVLAT TOMONIDAN QO‘LLAB-QUVVATLASH MEXANIZMLARI
Zuhra SAYIDOVA, Salim DUSANOV

Mazkur maqolada O‘zbekistonda turizm sohasidagi kichik biznes subyektlarini 
davlat tomonidan qo‘llab-quvvatlash mexanizmlarining iqtisodiy mazmuni va amaliy ahamiyati 
tahlil qilingan. Mamlakatda turizm industriyasini rivojlantirish, xizmatlar sifatini oshirish hamda 
yangi ish o‘rinlarini yaratishda kichik biznesning o‘rni yoritilgan. Shuningdek, sohaga 
ajratilayotgan imtiyozli kreditlar, subsidiyalar, soliq yengilliklari va investitsion rag‘batlantirish 
choralarining tadbirkorlik faoliyatiga ta’siri ilmiy jihatdan baholangan. Maqolada turizm 
yo‘nalishidagi kichik biznesni yanada rivojlantirish bo‘yicha taklif va tavsiyalar ishlab chiqilgan. 

06/24/2026
  • PDF
383-387 62 32
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