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ASSESSMENT OF THE IMPACT OF DIGITAL TECHNOLOGIES ON MACROECONOMIC INDICATORS IN THE CASE OF CENTRAL ASIAN AND EUROPEAN COUNTRIES
Samariddin Makhmudov

In the article, an innovative study was conducted in foreign countries, using advanced econometric models of the analysis of the influence of digital parameters on macroeconomic indicators. The influence of numerical parameters on the GDP per capita of foreign countries was analyzed and 21-year indicators of the data of the World Bank (https://data.worldbank.org/) were used. Since the research data are based on multivariate time series, econometric equations were developed using autoregressive distributed lag ARDL (Autoregressive distributed lag) model. The results of the study showed that digital parameters in these regions showed a significant impact, showing a direct positive correlation with macroeconomic indicators.

03/30/2024
  • PDF (Uzbek)
364-374 121 98
COMPREHENSIVE ASSESSMENT OF THE EFFICIENCY OF BANKING SERVICES FOR INDIVIDUALS
Ilxomjon Ibroximov

This article develops the theoretical and methodological foundations for a comprehensive assessment of banking service efficiency provided to individuals. The study proposes a multidimensional evaluation framework that integrates traditional financial indicators with customer satisfaction metrics, digital service quality, operational efficiency, risk management level, and institutional sustainability indicators. Furthermore, an integrated performance assessment model is designed to evaluate retail banking services in the context of digital transformation. The research findings contribute to enhancing customer-oriented banking strategies, improving service quality, and strengthening competitiveness in the retail banking sector.

03/31/2026
  • PDF (Uzbek)
105-112 46 42
KEY INDICATORS FOR ASSESSING THE ACTIVITIES OF TAX AUTHORITIES AND APPROACHES IN MODERN TIMES
Farrukh Fayziev

The article describes the procedures for assessing the activities of tax authorities, the main purposes of the assessment, scientists who conducted scientific research on this topic, their views, indicators assessing the effectiveness of the activities of tax authorities, their content evaluation. The effectiveness of the activities of tax authorities in the Republic of Uzbekistan and foreign countries, as well as an understanding of their current state.

06/30/2024
  • PDF (Russian)
455-462 111 61
THEORETICAL ASPECTS OF THE IMPLEMENTATION OF THE PERFORMANCE INDICATORS SYSTEM (KPI) TO THE OFFICE
Sherali Makhmudov, Shakhnoza Mirzayeva

Improving the effectiveness of management largely depends on the issues of adequate assessment of the work of management personnel. Based on this, this article discusses the issues of implementing indicators for evaluating management effectiveness.

05/31/2024
  • PDF (Uzbek)
175-184 341 114
THE METHODOLOGY OF A COMPREHENSIVE ASSESSMENT OF THE DIGITAL DEVELOPMENT OF SOCIETY AND THE ECONOMY OF THE REGIONS
Bahtiyor Mamurov

The dynamics of the digital transformation of the economy and society, the versatility and diversity of digital development indicators, their significant differentiation by economic sectors and regions of the country dictate the need to develop comprehensive methods for assessing digital development. Based on the study of the patterns of formation of the digital economy, the article defines the stages of digital development, target criteria and a system of integral, generalizing and partial indicators for the stages of digitalization of the economy and society. The integral coefficient of the state of digital development is calculated using an additive model based on normalized values of real indicators. The potential values of particular indicators are used to assess the potential of digital development.

01/31/2024
  • PDF (Uzbek)
57-66 187 153
ANALYSIS OF ECONOMIC SECURITY INDICATORS IN BUSINESS ACTIVITY AND THEIR ASSESSMENT METHODS
Abdulkhamid Akbarov, Muhammadamin Ermatov

Entrepreneurial activity, which has a significant contribution to the economic development of the country, is constantly supported by the state. In ensuring its economic security, it is important to analyze the economic situation of the activity, to determine the specific indicators of economic security, and with the help of this, to assess the economic security of the business activity. In this article, the necessary indicators for ensuring the economic security of business activity and the assessment of the level of economic risk of the activity are scientifically analyzed.

05/31/2024
  • PDF (Uzbek)
19-25 508 146
IMPROVING THE METHODOLOGY FOR ASSESSING THE INVESTMENT ATTRACTIVENESS OF REGIONALLY SIGNIFICANT PARTS OF UZBEKISTAN IN THE FIELD OF TOURISM
Sherzod Astanov

The article examines the improvement of the methodology for assessing the investment attractiveness of regions of regional significance in the tourism sector of Uzbekistan, indicators characterizing the investment potential of the region, indicators characterizing the investment risk of the region, definitions of the main directions of investment policy, the main factors influencing investment attractiveness, natural and geographical resources, cultural heritage sites, logistical capabilities, the state of infrastructure, human capital, and the status of the regional brand from a theoretical and practical point of view. Also, the shortcomings of the assessment methods used in practice are indicated, and the issues of a comprehensive indexed approach to their solution are proposed.

07/31/2025
  • PDF (Uzbek)
187-205 152 68
METHODOLOGICAL APPROACHES TO THE STUDY OF THE INSTITUTIONAL SYSTEM OF ECONOMIC SECURITY
Mamajan Mamatov

In the article, a matrix of indicators of economic security reflecting the assessment of different levels of economic security, as well as various methodological approaches to researching the institutional system of economic security have been developed.

12/27/2024
  • PDF (Uzbek)
326-333 214 54
IMPLEMENTATION OF THE STABILITY RATING FOR BUSINESS ENTITIES IN UZBEKISTAN: FOUNDATIONS, METHODOLOGY AND ANALYSIS OF RESULTS
IMPLEMENTATION OF THE STABILITY RATING FOR BUSINESS ENTITIES IN UZBEKISTAN: FOUNDATIONS, METHODOLOGY AND ANALYSIS OF RESULTS
Zafarbek Abdullayev

This article analyzes the legal foundations, methodology and initial results of implementing the stability rating system for business entities in Uzbekistan. The aim of the study is to explain the essence of the rating system, to identify changes in the assessment criteria and to determine their impact on tax compliance and the stability of the business environment. Methodologically, the research employs descriptive and analytical analysis, a comparative approach based on international experience, diagnostic assessment and digital monitoring techniques. The empirical base relies on the information systems of the State Tax Committee, official statistical data and national regulatory acts. The findings show that, after the introduction of the stability rating, there has been a significant increase in timely tax payments, on-time submission of tax reports, the use of electronic invoices, overall employment and the employment of socially vulnerable groups. Furthermore, the paper substantiates that calculating the rating on the basis of 30-day average scores and introducing new incentive and penalty indicators have enhanced the transparency of the system and expanded the possibilities for selective fiscal management. The author proposes further improvement of the rating system, taking into account sectoral and regional specificities, as well as its more active use in the practices of banks, investors and public procurement.

11/28/2025
  • PDF (Uzbek)
9-18 140 64
THE CONCEPT OF ECONOMIC EFFICIENCY OF THE RAILWAY TRANSPORT SYSTEM AND ITS ASSESSMENT INDICATORS
Xasan Raximov

This article discusses in detail the concept of economic efficiency of the railway transport system and its theoretical foundations. The economic efficiency of transport services represents the rational use of transport resources and the ability to have a positive impact on national economic growth. This article reviews important aspects of international and local experience. It also identifies the main indicators and criteria used to assess economic efficiency. The results of the study serve as an important scientific basis for developing strategies aimed at developing the railway transport system. The article analyzes the concept of economic efficiency and modern approaches to its assessment.

06/30/2025
  • PDF (Uzbek)
95-101 148 59
ESSENCE AND CHARACTERISTICS OF THE DEVELOPMENT OF TRADE SERVICES
Irisbek Ivatov

The article considers general issues of formation and development of theoretical and methodological aspects of assessment of the trade services development system in the context of socio-economic transformations. In the course of the presentation of the work, the main elements of assessment of the trade services development system are summarized and structured, its functions are systematized, the factors of its development are studied, as well as the role of assessment of the trade services development system in the formation of a platform for sustainable trade development and the national economies that form it. 

12/27/2024
  • PDF (Uzbek)
307-312 119 42
METHODOLOGICAL ASPECTS IN ASSESSING THE INVESTMENT ENVIRONMENT IN THE SPECIAL ECONOMIC ZONE
Jasur Umirzokov

This article was described methodological aspects of assessment of the investment environment in the special economic zone. Have been studied Gain-Haizlep's terminological pipamide representing the attractiveness of the investment environment, as well as "BERI" index for assessing the attractiveness of the investment environment. Were determined and classified that indicators of assessment for investment activity and investment environment of special economic zones. The significance of special economic zone investment activity in the assessment of the investment environment is explained, and the role of tax incentives given to special economic zones in increasing the attractiveness of the investment environment is described. As a result, proposals and recommendations for assessing the attractiveness of the investment environment have been developed.

12/31/2023
  • PDF (Uzbek)
290-301 110 98
MAIN DIRECTIONS OF EDUCATIONAL TOURISM DEVELOPMENT IN UZBEKISTAN
Kamoliddin Jahongirov

This article provides a comprehensive analysis of the key drivers of educational tourism development in Uzbekistan, focusing on the flow of international students, the expansion of foreign university branches, the modernization of educational infrastructure, and indicators of global competitiveness. An integrated assessment model is developed based on these indicators, and the overall progress for 2019–2025 is examined through a scientific and systematic approach. The study also identifies current challenges infrastructure gaps, migration and visa complexities, insufficient international accreditation and highlights the practical measures being implemented to overcome them. The findings offer strategic insights and recommendations aimed at strengthening Uzbekistan’s position as a competitive hub for international education.

11/28/2025
  • PDF (Uzbek)
87-95 123 61
IMPROVING THE ACCOUNTING OF INTANGIBLE ASSETS IN STATE MEDICAL ORGANIZATIONS
Xoljigit Iskanov

This article investigates the theoretical foundations of intangible asset accounting in public healthcare institutions and examines their economic and social significance under digital transformation. The research reveals that intangible assets — including electronic medical records, health information systems, licenses, clinical protocols, medical databases, and intellectual resources have become the main drivers of service efficiency and organizational performance in healthcare institutions. An Integrated Assessment Index (IAI) model is developed based on five indicators: value of information systems, clinical licenses, medical database value, efficiency of electronic services, and intellectual capacity. The findings demonstrate that relying solely on financial indicators to assess intangible assets is insufficient, and a multidimensional approach that incorporates social benefits and service performance must be applied. The results provide practical implications for improving accounting policies, enhancing funding efficiency, and strategically managing intellectual resources within the digital economy environment of the healthcare sector.

11/28/2025
  • PDF (Uzbek)
70-77 124 55
METHODOLOGICAL FOUNDATIONS AND PRACTICAL EFFECTIVENESS OF THE STABILITY RATING IN DIGITAL FISCAL GOVERNANCE
Zafarbek Abdullayev

This article analyzes the economic, legal, and methodological foundations of the business entity stability rating system developed under Uzbekistan’s regulatory framework. The rating indicators are reviewed in comparison with international practices and evaluated in the context of digital fiscal governance and tax discipline. Practical challenges in the system are identified, and improvement recommendations are proposed. The study provides theoretical insights and policy suggestions aimed at enhancing the effectiveness of fiscal reforms in Uzbekistan.

04/30/2025
  • PDF (Uzbek)
9-22 212 244
ECONOMIC-STATISTICAL ANALYSIS OF SMALL BUSINESS AND PRIVATE ENTREPRENEURSHIP DEVELOPMENT IN ANDIJAN REGION
Furqatbek Xolmirzayev

This article statistically evaluates the indicators of the development of small business and private entrepreneurship in Andijan region and the factors affecting it, and the role of small business and private entrepreneurship in the development of the region is evaluated using the methods of economic and statistical analysis.

03/28/2025
  • PDF (Uzbek)
252-258 182 134
METHODS FOR EVALUATING THE EFFECTIVENESS OF SOVEREIGN WEALTH FUNDS
Inomjon Jumaniyazov

This article examines methods for evaluating the performance of sovereign funds. Comprehensive indicators that objectively assess the degree of compliance with various proposed criteria are also studied and analyzed. The evaluation indicators for the performance of sovereign funds and the investment projects financed by them are reviewed, and assessment criteria are presented.

12/27/2024
  • PDF (Uzbek)
297-306 99 49
ASSESSMENT OF BUSINESS VALUE IN UZBEKISTAN’S OIL AND GAS SECTOR THROUGH DEVELOPMENT AND VALIDATION OF A LINEAR REGRESSION MODEL
Madina Abdullaeva, Lolita Yuldasheva

This article discusses the development of a linear regression model for assessing business value in the oil and gas sector of Uzbekistan. The model integrates key economic and operational variables, such as global oil and gas prices, political stability, macroeconomic indicators, sales volumes, and others, including EBITDA and debt level. The study focuses on the statistical significance of variables and their impact on market value, thus providing a basis for strategic management and planning in the industry.

12/27/2024
  • PDF
9-16 168 119
ASPECTS OF ASSESSING THE ECONOMIC SECURITY OF INDUSTRIAL CLUSTERS IN UZBEKISTAN
Rukhsora Kholikova

The article analyzes current issues of economic security in industrial clusters of the Republic of Uzbekistan using the example of cotton and textile clusters. The essence of economic security is studied from a theoretical point of view and the importance of its assessment is described. In addition, the economic indicators of cotton-textile clusters were analyzed and recommendations were proposed to ensure their economic sustainability and safety.

06/30/2024
  • PDF (Russian)
475-481 267 60
STATISTICAL ASSESSMENT OF INDICATORS OF THE NATURAL MOVEMENT OF POPULATION RECOVERY IN UZBEKISTAN
Asalkhon Jamaldinova

In this article, statistical data on the study of the natural process of population regeneration in Uzbekistan and the analysis of its indicators are presented. Also, opinions were expressed about the results of the study based on factors such as population dynamics, birth and death, the number of women and men, and the labor force coverage coefficient during population reconstruction.

05/31/2024
  • PDF (Uzbek)
112-118 136 78
ORGANIZATIONAL MECHANISM OF INTEGRATED TECHNIQUE FOR ASSESSING EFFICIENCY OF SUSTAINABLE DEVELOPMENT OF ENTERPRISES
Gulchehra Allayeva

This article is dedicated to the study of the organizational mechanism of the integrated methodology for evaluating efficiency of sustainable development, exemplified by the enterprises of the fuel and energy industry of Uzbekistan. In addition, the paper is devoted to the consideration of the theoretical and practical aspects of management, including economic, administrative, and socio-psychological methods. The authors propose a comprehensive approach to diagnosing the sustainability of enterprises in reliance upon a number of indicators and taking into account various aspects of enterprise activities.

12/31/2023
  • PDF (Russian)
131-139 203 99
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
ASSESSMENT OF THE ACTIVITIES OF TAX AUTHORITIES IN UZBEKISTAN: INTERNATIONAL EXPERIENCE AND MODERN PRACTICE
Farrux Fayziev

The article provides an overview of the procedures for assessing the activities of tax authorities, the main objectives of the assessment, scientists who conducted research in this area, and their views, indicators by which the effectiveness of tax authorities is assessed, their content, the effectiveness of tax authorities in foreign countries and the Republic of Uzbekistan and their current state.

10/31/2025
  • PDF (Uzbek)
74-83 133 92
IMPROVING THE METHODOLOGY FOR ASSESSING POVERTY AT THE MAHALLA LEVEL
Viqorjon Bahriddinov

This article presents a scientific analysis of existing methodologies for assessing poverty levels, examining their advantages and limitations. The analysis revealed that current approaches have shortcomings, including the complexity of data collection at the mahalla level, difficulties in identifying informal income, and excessive reliance on official statistics. Consequently, the author proposes a new, improved methodology that integrates economic and social indicators, based on empirical evidence.

10/31/2025
  • PDF (Uzbek)
31-40 134 104
THE MECHANISM OF ORGANIZATION OF INNOVATIVE FINANCIAL MANAGEMENT IN JOINT-STOCK COMPANIES
Zilola Shamansurova

Currently, the issues of improving the financial planning system, which is the main functional element of financial management, are widely studied all over the world. In particular, in the context of a global pandemic, targeted research is being conducted on the formation of a financial planning system capable of quickly adapting to changing conditions in foreign markets and its perfect model in combination with strategic plans. Also, one of the main functional elements of financial management is focused on improving the organizational architecture of financial diagnostics, which embodies a wide range of indicators for a comprehensive assessment of financial and economic activities of companies.

02/27/2025
  • PDF (Uzbek)
148-155 112 56
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