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INNOVATIVE TECHNOLOGIES AND PERSONNEL POLICY TO INCREASE SERVICE EFFICIENCY IN COMMUNICATION ENTERPRISES
Sanjar Ibadullayev

The article provides an analysis of innovative technologies and human resource policies to improve service efficiency in telecommunications companies. It emphasizes the importance of implementing advanced technologies such as 5G, IoT, artificial intelligence, and cloud services in today’s competitive market. These technologies create opportunities for automating interactions with customers, ensuring rapid data exchange, and enhancing security. Furthermore, attracting employees with high qualifications and skills in modern technologies contributes to improving service quality.
The article also discusses the issues of building 5G networks, monitoring devices through IoT, optimizing service processes through artificial intelligence, and centralized data storage via cloud technologies. It presents recommendations for telecommunications companies to ensure high-quality services for customers and strengthen their competitiveness in the market.

10/31/2024
  • PDF (Uzbek)
65-72 134 85
USE OF ARTIFICIAL INTELLIGENCE IN THE PROCESS OF CONTINUOUSLY IMPROVING THE COMPETENCE OF MANAGERIAL PERSONNEL
Alisher Mamatov

Recent years, as a result of large-scale administrative reforms implemented in Uzbekistan, special attention is paid to the training, retraining and upgrading qualifications of civil servants. At this point, it is important to implement innovative technologies in the process of increasing the capacity, such us, knowledge of management personnel, create favorable conditions as well as virtual environment for them to work independently at any time and place. Taking this into account, this article analyzes the experience of advanced foreign countries on the possibilities of digital technologies, including artificial intelligence technologies in educational processes, and evaluates the competencies of management personnel of such modern technologies, their individual approach based on their potential, and mechanism of continuous development of their competencies has been created, in addition, suggestions and recommendations for its implementation are presented.

05/31/2024
  • PDF (Uzbek)
157-165 177 87
TRANSFORMATION OF ACCOUNTING IN THE CONTEXT OF ADVANCED DIGITAL TECHNOLOGIES: CURRENT PROBLEMS AND DEVELOPMENT PROSPECTS
Ilyos Ochilov

This article explores the modernization of accounting based on digital technologies. Innovations in the field of accounting are primarily aimed at the implementation of digital systems and increasing the efficiency of automated processes. The study analyzes the key challenges and opportunities involved in the digital transformation of accounting. Special attention is paid to digital technologies such as artificial intelligence, cloud computing, and blockchain, which contribute to enhancing the efficiency of accounting practices, reducing errors, and saving time. The paper also thoroughly examines the challenges that arise during the digital revolution in accounting, including technological barriers, the shortage of qualified specialists, and issues related to system interoperability. At the same time, the potential of new technologies, innovative solutions, future prospects, and the requirements for modernizing accounting systems are discussed in detail. The findings of the study are particularly focused on a comprehensive analysis of the changes occurring during the integration of accounting with digital systems and on providing scientific and practical recommendations.

04/30/2025
  • PDF (Uzbek)
176-183 162 78
IMPROVEMENT OF MANAGEMENT ACCOUNTING AND ANALYSIS BY MEANS OF DIGITAL TECHNOLOGIES
Iskandar Jumaniyazov

The article includes an interpretation of the improvement of management accounting and analysis by means of advanced technologies. It is explained that advanced analytics tools and techniques are revolutionizing management accounting and analytics, enabling organizations to use large volumes of data to gain insights and make more informed decisions. Opinions of economists and institutes related to the field are presented serially, and conclusions and suggestions are formed at the end of the topic.

06/27/2023
  • PDF (Uzbek)
150-156 110 65
DESCRIPTION AND COMPARATIVE ANALYSIS OF THE WORLD'S LEADING DIGITAL EDUCATIONAL PLATFORMS
Mukhabbatkhon Mirzakarimova

Currently, the reform and improvement of our country's continuous education system, the introduction of advanced pedagogical and information technologies, and the enhancement of education effectiveness have become state policy. Digital technologies and distance learning systems are rapidly developing, meeting modern requirements. In 2023, in leading countries such as the USA, European Union states, and South Korea, distance learning systems are widely used. In particular, in the USA, global educational platforms such as Coursera, edX, and Udemy provide educational services to more than 70 million users worldwide, holding leading positions. In the European Union, platforms like FutureLearn are also successfully operating. These platforms play a significant role in the convenience of education, time-saving, and improving the quality of knowledge.

10/31/2024
  • PDF (Uzbek)
371-379 139 64
DIRECTIONS OF DEVELOPMENT OF DIGITAL ECONOMY IN UZBEKISTAN
Abdurashid Kadirov, Aliya Akhmedieva, Bahtiyor Mamurov

The article examines the current trends in the development of the digital economy and its impact on economic growth in the context of globalization. Many scientific studies are being conducted on improving the structure of the economy of regions in the context of globalization and international competition in the world, as well as the expansion of digitization processes. Development of modern methodological approaches to the development and support of advanced regions, rapid development of industries based on high technologies, reduction of social gaps between all regions, regulation of population employment and standard of living, widespread introduction of the policy of decentralization of the management system, implementation of structural changes in regions and assessment of the impact of socio-economic and ecological systems and digital technologies on ensuring sustainable economic growth is one of the priority directions of scientific and research work in this regard.

07/31/2023
  • PDF (Uzbek)
183-190 442 167
FORMATION OF THE DIGITAL ECONOMY IN THE ENERGY SECTOR: ANALYSIS BASED ON SMART GRID AND DIGITAL TWIN TECHNOLOGIES
Jahongir Mahmudov

This article analyzes current trends in the formation of the digital economy in the energy sector, particularly the capabilities of Smart Grid and Digital Twin technologies and their impact on production, distribution, consumption, and management systems. The stages and functional directions of digital transformation are examined, and advanced digital energy models of Germany, the USA, China, and Japan are comparatively analyzed. The practical experience of implementing SCADA, AMR, and ERP systems in the energy sector of Uzbekistan is studied, based on which priority areas and strategic recommendations for the digitalization of the national energy sector are developed. The research results highlight the theoretical and practical foundations for forming a digital energy ecosystem in Uzbekistan.

12/29/2025
  • PDF
170-178 120 0
CURRENT STATUS AND MAIN PROBLEMS OF INNOVATIVE DEVELOPMENT OF REGIONAL INFRASTRUCTURE
Alfira Sayfulina

This article analyzes the current state and current problems of innovative development of regional infrastructure in our country. The process of modernization of infrastructure and the introduction of innovative solutions plays an important role in increasing the economic stability and competitiveness of regions. Therefore, the study examines the main factors affecting the development of regional infrastructure, existing problems and ways to solve them. The analysis shows that the main obstacles to the implementation of infrastructure projects are the lack of financing, outdated technologies, institutional problems and territorial disparities. The article also analyzes advanced foreign experience and puts forward effective strategies for the formation of innovative infrastructure. The article also develops scientific and practical recommendations for the development of regional infrastructure and highlights its impact on sustainable innovative development. The results of the study can be of practical importance in the processes of regional policy formation and infrastructure planning.

03/28/2025
  • PDF
193-201 276 109
THE ESSENCE, CONTENT, AND FORMS OF INNOVATIVE ACTIVITIES IN EDUCATIONAL INSTITUTIONS
Ma’ruf Gafurov

This article provides an in-depth analysis of the essence and content of innovative activities in educational institutions, their role in the modern pedagogical process, and their impact on the quality of education. Innovative activity is presented as a complex process aimed at enhancing educational effectiveness through the introduction of new ideas, advanced technologies, and methods by teachers into the pedagogical process. The study examines, on a scientific basis, the advantages, practical effectiveness, and influence on student development of various innovative forms implemented in educational institutions, such as digital technologies, interactive methods, modular learning, project-based approaches, and STEAM integration. Furthermore, organizational and methodological factors influencing the implementation of innovative activities, the professional competencies of teachers, the technical infrastructure of educational institutions, and management mechanisms are analyzed. The results of the article demonstrate that the effective implementation of innovative approaches plays a crucial role in improving the quality of the educational process, encouraging students’ creative thinking, and developing modern competencies.

12/29/2025
  • PDF
84-90 107 0
SECURITY PROBLEMS IN DIGITAL LOGISTICS AND METHODS TO ELIMINATE THEM
Ortik Uzaqov

This article analyzes the main security issues in digital logistics systems and the methods to eliminate them. The widespread adoption of digital technologies in logistics has made information security, unauthorized access, data confidentiality, and continuity highly relevant. The study examines existing threats, their impacts, and modern protection technologies, including cryptographic methods, access control systems, firewalls, SIEM systems, and other advanced solutions. The research demonstrates that ensuring the stability and reliability of digital infrastructure is crucial for effective logistics operations.

07/31/2025
  • PDF (Uzbek)
154-159 191 99
STRATEGIC FINANCIAL PLANNING FOR LOGISTICS CORPORATE STRUCTURES
Samariddin Maxmudov

Strategic financial planning is essential for improving the financial performance of logistics corporate structures in a rapidly developing global economy. This study examines the basic principles and methodology of strategic financial planning, adapted to the organizational needs of logistics corporate structures. It examines the integration of financial strategies with operational objectives, focusing on optimizing cash flow, controlling costs, prioritizing investments, and managing risks. The article emphasizes the importance of using digital tools and advanced financial technologies to meet dynamic market demands and mitigate uncertainties in supply chain management. The study also highlights the role of financial planning in ensuring sustainability and achieving long-term profitability in an environment of increasing pressure on logistics practices.

12/27/2024
  • PDF (Uzbek)
91-99 161 73
INTEGRATION OF ARTIFICIAL INTELLIGENCE TECHNOLOGIES INTO THE HIGHER EDUCATION ASSESSMENT SYSTEM
Abbos Aliqulov

This article presents a scientific analysis of the integration of artificial intelligence technologies into assessment systems in higher education. It examines the challenges of traditional assessment, such as subjectivity, rigidity, and dependence on the human factor. The potential of artificial intelligence tools to automate assessment, increase transparency and accuracy, and analyze student performance in real time is substantiated. The article also provides proposals for developing assessment models based on advanced international practices.

06/30/2025
  • PDF (Uzbek)
25-32 143 63
OPPORTUNITIES FOR DIRECT FOREIGN INVESTMENT IN SMALL INDUSTRIAL ZONES IN THE CONTEXT OF ECONOMIC MODERNIZATION
Dilshod Halimzhanov

At the present stage of the development of the world economy, the development of economic policy features that contribute to the socio-economic sustainable development of regions and their radical implementation into real life is becoming increasingly important every day. Increasing the possibilities of attracting foreign direct investment in the spheres and sectors of the economy, modernization of industrial enterprises, introduction of advanced foreign equipment and technologies into production is largely due to the creation of special economic zones, including small industrial ones. Based on this, the chosen research topic is becoming relevant today.

05/31/2024
  • PDF (Uzbek)
338-351 557 208
FEATURES OF THE TAX ADMINISTRATION ON PROFIT TAX IN THE CONTEXT OF THE DEVELOPMENT OF DIGITAL INFRASTRUCTURE
Davronbek Babajanov

This article is devoted to the improvement of tax administration related to profit tax. Income tax is an important source of revenue for the government, and effective tax administration is essential to ensure effective revenue collection and taxpayer compliance. This analysis explores various aspects of tax administration that could be improved to simplify the process, reduce tax evasion and create a more business-friendly environment. The analysis includes a review of relevant literature, studies and experiences from different countries. At the same time, such areas as underground trade and general catering, transport by motor vehicle, housing construction and repair, provision of residential services in the economy are studied, foreign experience and scientific-practical conclusion on its application in our country. and suggestions are formulated.

06/30/2024
  • PDF (Uzbek)
33-41 157 83
SCIENTIFIC AND THEORETICAL ISSUES OF TAXATION OF SERVICE ENTERPRISES IN THE REPUBLIC OF UZBEKISTAN
Jamshid Pardayev

In this article, the scientific-theoretical issues of taxation of service enterprises in
Uzbekistan, the development of the service sector based on special approaches, the provision of business entities with financial resources and infrastructure, and the introduction of a favorable tax regime for them are defined as the current issues of today. received, which requires the application of favorable tax regimes to service enterprises and the implementation of research and development
activities aimed at achieving its effectiveness. At the same time, it is necessary to take the service to business entities to a new level, to further increase the tax administration literacy of the population, to support entrepreneurship, to create an equal competitive environment and to guarantee the rights of consumers, and to curb the hidden economy. improvement of administration based on
encouraging active participation is highlighted. At the same time, the fields were studied, foreign experience, scientific-practical conclusions and proposals were formed on its application in our country.

06/30/2024
  • PDF (Uzbek)
134-141 161 91
THE IMPACT OF DIGITALIZATION ON TOURISM EDUCATION: ENHANCING WORKFORCE COMPETENCIES FOR THE DIGITAL AGE
Mekhruza Vafokulova, Rukhshona Rofeeva, Bekzodjon Oblaqulov

The purpose of this study is to examine the impact of digitalization on tourism education and how it enhances workforce competencies for the digital age. A quantitative methodology was employed, utilizing an online survey distributed to 62 respondents, including students, teachers, and professionals in tourism, to gather insights on digital skills and educational adaptations in the sector. The findings reveal that digitalization has significantly transformed tourism education, with respondents emphasizing the importance of digital tools, AI, and personalized services.


The originality of this study lies in its exploration of emerging digital competencies required in the tourism workforce and its contribution to understanding how educational institutions can adapt to the evolving digital demands. It highlights the need for continuous skill development, digital literacy, and the integration of advanced technologies in tourism education to ensure competitiveness in the modern industry.

11/29/2024
  • PDF
349-357 128 71
IMPACT OF ELECTRONIC DOCUMENT CIRCULATION IN THE TAX SYSTEM ON TAX ADMINISTRATION
Nadir Mukhammadov

It is important to consider the main participants of the tax system of Uzbekistan as taxpayers and tax payers, to improve the rights and obligations of taxpayers in the tax system, by widely introducing modern information and communication technologies and advanced automated analysis methods, and to expand the tax base. analysis and development of effective measures.

10/31/2024
  • PDF (Uzbek)
141-149 191 105
STRATEGIES FOR ATTRACTING VENTURE CAPITAL FOR TECHNOLOGY STARTUPS
Nasiba Ashurova, Sherzod Atamuradov

This article provides an in-depth analysis of effective strategies for attracting venture capital for technology startups. It focuses on essential aspects such as securing financial support for startups, assessing market potential, and creating a reliable business plan. Additionally, the article explores risk mitigation methods crucial for appealing to venture capital investors. The study also examines the role of venture capital and economic opportunities within Uzbekistan's context. These strategies are significant for ensuring the successful growth of new technology companies.

10/31/2024
  • PDF (Uzbek)
318-325 121 52
ANALYSIS OF ECONOMIC AND LEGAL MEASURES TO REDUCE HIDDEN SAVINGS IN TAX EVASION
Feruz Akhmedov

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 еars. At the same time, such areas as underground trade and public catering, road transport, housing construction and repair, the provision of personal services were studied, scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.

05/31/2023
  • PDF (Uzbek)
21-27 156 106
USE OF FISCAL INSTRUMENTS TO ENSURE THE EFFECTIVENESS OF TAX AVOIDANCE MECHANISMS
Feruz Akhmedov

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 еars. At the same time, such areas as underground trade and public catering, road transport, housing construction and repair, the provision of personal services were studied, scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.

06/27/2023
  • PDF (Uzbek)
15-21 202 168
THE IMPORTANCE OF TAX AUTHORITIES IN REDUCING THE HIDDEN ECONOMY
Umid Normurzaev

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 еars. At the same time, such areas as underground trade and public catering, road transport, housing construction and repair, the provision of personal services were studied, scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.

06/27/2023
  • PDF (Uzbek)
215-221 210 94
ISSUES OF CREATING EQUAL COMPETITIVE CONDITIONS IN OUR COUNTRY AND REDUCING THE SHARE OF THE HIDDEN ECONOMY
Feruz Akhmedov

This article covers a wide range of reforms aimed at creating favorable conditions for conducting business activities in the tax and financial spheres in the country in recent years, improving the investment climate and further strengthening the trust of business circles. Extensive introduction of modern information and communication technologies and advanced automated methods of analysis into the tax administration process has been carried out to provide comprehensive assistance to taxpayers in the implementation of tax obligations and to develop impressive mechanisms for the Prevention of tax offenses and to analyze tax risks and assess the results, Foreign experience of tax-analysis has been studied, scientific and practical conclusions and proposals.

07/31/2023
  • PDF (Uzbek)
107-113 113 96
WAYS TO USE MODERN FISCAL CONTROL TO PREVENT TAX EVASION
Orifjon Fayziyev

This article deals with the widespread introduction of modern information and communication technologies and advanced automated methods of analysis in the process of tax administration, comprehensive assistance to taxpayers in the fulfillment of their tax obligations, the development of effective mechanisms for the prevention of tax offenses and the introduction of modern methods of tax control, most importantly, it serves to reduce conspiratorial activities in the economy and increase the level of transparency. In this direction, a study was made of ways to improve the activities of tax authorities and evaluate their effectiveness, within the framework of the study, conclusions and proposals were formed.

07/31/2023
  • PDF (Uzbek)
280-286 113 113
MAIN PROBLEMS AND SHORTCOMINGS IN IMPROVING TAX ADMINISTRATION
Botir Mukimov

This article discusses large-scale reforms aimed at creating favourable conditions for doing business in the country's tax sphere, further strengthening the confidence of the business community. In addition, Uzbekistan has recognised the importance of reforming its tax system as a country with a growing economy and a desire to attract domestic and foreign investment. At the same time, some important reforms implemented in the tax system of Uzbekistan were studied, foreign experience, scientific and practical conclusions and proposals for its application in our country were developed.

04/30/2024
  • PDF (Uzbek)
412-421 123 92
ASSESSMENT OF THE ENTERPRISE’S ECONOMIC EFFICIENCY INDICATOR
Nilufar Batirova

The article examines the importance of financial indicators in assessing the effectiveness of innovation and investment projects of industrial enterprises. It is emphasized that the growth and contribution of industrial enterprises to the market should not be the main indicators of their development. The article also emphasizes the importance of innovation for the economic and technological development of enterprises, as can be seen from the experience of foreign countries such as the United States. The role of universities in the innovative development of the industrial sector is emphasized, as well as the importance of commercializing innovative products and providing advanced technologies. The article also mentions the importance of modern production assets and the need for financial resources such as loans for the development of enterprises. Another important aspect is the training of workers, specialists and managers of industrial enterprises, including government funding of innovative projects, tax incentives, cooperation between science and industry. Support for innovation in small businesses and the creation of innovation infrastructure are also mentioned.

10/31/2023
  • PDF (Russian)
127-136 447 131
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