This article provides a scientific analysis of the evolution of corporate governance systems in the context of the digital economy and changes in their institutional framework. The study substantiates that digital technologies are no longer auxiliary tools but have become the institutional core of modern corporate governance. Particular attention is paid to the changing role of the board of directors in shaping digital strategy, data governance, and digital risk management. The paper systematically examines institutional, organizational, technological, and regulatory challenges associated with the implementation of digital corporate governance in state-owned enterprises. The findings indicate that digital corporate governance enhances transparency, improves the timeliness and quality of managerial decision-making, and strengthens investment attractiveness. An original approach to a digital corporate governance model adapted to the conditions of the Republic of Uzbekistan is proposed.

This article provides a comprehensive analysis of the general theoretical interpretations of the concept of digital technologies and their specific content within the tourism sector based on a scientific approach. The study systematizes classical and contemporary definitions of digital technologies and examines their impact on economic and social processes. In addition, international scientific concepts related to digital technologies in tourism and the approaches of the World Tourism Organization (UNWTO) are reviewed, substantiating the sector-specific characteristics of this concept. The article proposes a new integrated authorial definition of digital technologies in tourism and justifies its scientific novelty. The research findings serve as a conceptual foundation for the development of tourism economics theory and for PhD-level academic research.

Digital technologies are gradually becoming part of healthcare management and service delivery in Uzbekistan. In recent years, primary healthcare institutions have started using digital medical systems intended to simplify patient registration, improve access to medical information, and reduce paperwork. Despite these expectations, the implementation process has not always been smooth at the operational level. Healthcare workers often face technical, organizational, and administrative difficulties while using digital systems in daily practice. This paper examines the major challenges affecting digital transformation in primary healthcare institutions in Uzbekistan through a qualitative approach. Semi-structured interviews were conducted with healthcare personnel working in primary healthcare settings. The findings show that unstable internet connection, system failures, excessive workload, incomplete system functions, and weak organizational support continue to affect the effectiveness of digital healthcare services. At the same time, participants acknowledged several positive aspects of the system, including online access to medical certificates and laboratory results. The study suggests that digital healthcare implementation cannot be understood only as a technological process. Organizational conditions, staff workload, management practices, and patient readiness also influence implementation outcomes. The findings provide practical insights for improving digital healthcare implementation in Uzbekistan.

This article examines the problem of assessing the effectiveness of digital transformation management in information and communication technology (ICT) companies. The study analyzes the current state of digital transformation processes and identifies the key challenges associated with their evaluation. Based on the analysis, an integrated approach to assessing digital transformation effectiveness is proposed, incorporating technological, organizational, and human capital factors.

This article examines the priority directions for enhancing the tourism potential of Navoi region, Uzbekistan. It analyzes the current state of tourism infrastructure, digital transformation processes, and principles of sustainable tourism. Based on a cluster approach, digital innovation and green economy principles, scientific recommendations were developed to increase regional competitiveness and ensure efficient use of resources. The results provide a basis for strategic planning and sustainable tourism policy in the Navoi region.

Тhe article analyzes the theoretical aspects of the introduction of modern technologies in the process of transforming banks on the basis of the opinions of foreign economists. In this regard, the theory of the banking system is divided into classical and digital development theories, its advantages are highlighted, and author's definitions are formulated.

This article analyzes the importance and benefits of automating audit processes within the context of the digital economy, with a focus on the role of digital approaches in automating depreciation calculations. By utilizing software code and algorithms, the study reveals opportunities for rapid and accurate data analysis, optimization of audit processes, efficient resource management, and enhanced transparency. This approach significantly reduces errors and increases the reliability of audit results.

This article pays special attention to private indicators of the service sector in the context of the digital economy. In the context of the digitalization of the economy of our country, the method of regional approach in assessing the development of the service sector is also important for developing effective management decisions in this regard, improving the method of assessing the services provided. in the regions in the context of the digital economy in terms of volume per capita, proposals and recommendations are given

This article analyzes the modern problems of the management system in organizations and the factors of their formation based on a systematic approach. The organizational, economic, socio-psychological, technological and strategic problems arising in the context of globalization, digital transformation and the intensification of the competitive environment are considered in their interrelation with the structural subsystems of the management system. As a result of the study, optimization of the management structure, improvement of management processes, development of human resources potential and introduction of digital technologies are justified as important areas of improving the management system.

This article examines the issues of improving mechanisms for effective management of tourism services. The study analyzes the theoretical foundations and practical significance of institutional, economic, strategic, organizational, digital, marketing, monitoring, human resource, and sustainable development mechanisms in managing the tourism services market. Based on the case of Uzbekistan, the findings reveal that scientific research mainly focuses on institutional and economic mechanisms, while digital management, monitoring, and sustainability aspects remain insufficiently explored. The study substantiates the need for an integrated management approach and proposes scientifically grounded conclusions and practical recommendations for enhancing the efficiency of tourism services management.

This article examines how the EU, the U.S., and China address regulatory challenges in digital payments amid rapid technological advancements. Using a mixed-methods approach, it highlights diverse strategies in data protection, fraud prevention, and consumer rights, stressing the need for adaptable regulations that balance innovation and security. Recommendations include fostering global cooperation and harmonizing standards for cross-border transactions.

In this article, digitization of the payment sector has become a real need of the hour, because life in the digital world imposes various demands on financial processes, which innovative technologies, including distributed ledgers and smart contracts, are designed to meet.

This article presents an analysis of scientific and theoretical approaches aimed at the introduction of international transformation processes, highlights strategic trends in the economic and technological environment of international transformation processes in the activities of commercial banks of the Republic of Uzbekistan. Justification of the expediency to ensure transformation in the form of transactions and transactions aimed at meeting the customer's need for banking services and charging fees based on digital technologies.

This article studies the methodological foundations of tax risk assessment and management in the tax system. The issues of improving tax administration in the digital economy, analyzing taxpayers' activities based on a risk-oriented approach are discussed. The article considers the criteria for determining tax risks and models for their quantitative assessment, and puts forward proposals to improve the effectiveness of risk management in the tax system of Uzbekistan.

This article examines the difficulties in creating and improving a sustainable management system in the tourism sector, as shown in the experience of South Korea. The study systematically studies the integration of sustainable development ideas into tourism policy, public-private partnerships, digital management strategies, and methods designed to increase environmental responsibility. It is noted that in South Korea, new technologies, the concept of “smart tourism” and a systematic management approach that takes into account the interests of local communities in tourism management have been developed. The results of the study reveal the possibilities of applying international best practices in implementing a sustainable management system in the tourism sector of Uzbekistan.

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.

This article examines the impact of Fintech technologies, automation processes, and the human factor on the efficiency of banking services. Based on the case of commercial banks in Uzbekistan, the study analyzes digital transformation processes and compares them with international practices. The findings indicate that Fintech automation, when combined with strong human capital, significantly increases service speed, accuracy, and customer satisfaction. The paper also proposes a “human–technology balance model” as a new conceptual approach to enhancing efficiency in the banking sector.

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.

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.

В статье подробно проанализирована экономическая среда, виды и этапы развития электронной коммерции, а также особенности поведения потребителей в цифровой среде. Электронная коммерция рассматривается как сложная экосистема, включающая не только процесс онлайн-продажи товаров и услуг, но и маркетплейсы, платёжные системы, логистику и алгоритмы рекомендаций на основе искусственного интеллекта. Обоснована необходимость междисциплинарного подхода к изучению потребительского поведения, охватывающего экономику, психологию, социологию и маркетинг. Также рассмотрено влияние доверия, персонализации, социальных доказательств и внешних факторов (например, пандемии) на потребительские решения в цифровых платформах. На основе анализа зарубежных и отечественных    исследований     выявлены    как    глобальные,    так    и     региональные

In this scientific article, the effectiveness of management mechanisms in diversifying tourism types is analyzed theoretically and empirically. The study examined the dynamics of change in the tourism structural structure based on data from 2020-2024 and applied the Gerfindal–Hirschman Index (TDI) and the Shannon entropy index (EDI) to assess the degree of diversification. Also, the relationship between tourism revenues and infrastructure investments, public-private partnership projects and digital marketing costs was evaluated on the basis of correlation and regression analysis. Empirical results have shown that there is a strong positive correlation between the level of tourism diversification and economic growth. Increased diversification index has been found to accelerate revenue growth. Management intensity and efficiency ratios have confirmed that resource utilization has increased over the years. The results of the study were scientifically substantiated that a comprehensive management approach and institutional coordination in the field of Tourism ensure sustainable economic growth

The rapid development of internet technologies has made digital networks an integral part of modern life, making cybersecurity a pressing issue. The need to protect sensitive personal, corporate, and government data in the online environment is constantly growing. This study analyzes key cybersecurity threats, including data leaks, malware, and phishing attacks, based on publicly available scientific databases, and assesses the capabilities and limitations of existing security technologies. The results demonstrate that cyberattacks are becoming increasingly sophisticated, and traditional defense measures are not always sufficient. The conclusion substantiates the need to ensure future cybersecurity through integrated, proactive approaches, artificial intelligence-based solutions, and comprehensive strategies based on increased user awareness.

This article analyzes the economic significance of customs services and their role in supporting entrepreneurship in Uzbekistan amid expanding trade flows and increasingly complex supply and logistics chains. The relevance of the study is explained by growing demands for faster customs clearance, greater transparency and security, the need to improve the risk management system, and the wider adoption of digital solutions. The research approach combines a review of relevant academic literature, an analysis of regulatory and legal documents, and descriptive–dynamic comparative analysis based on official statistics. The results indicate rising concentration in the structure of imports and exports and an increase in associated risks, thereby substantiating policy directions focused on risk-based control, automation, and the reduction of the “human factor.” The author interprets customs authorities as a strategic trade infrastructure and provides practical recommendations. The study’s scientific contribution lies in systematizing the mechanisms through which customs services facilitate trade, identifying key indicators, and proposing areas for improving practical reform measures.

This article analyzes the current state of tourism services export in the Republic of Uzbekistan using statistical methods. It examines export data from 2018 to 2024, focusing on key service types and regional trends. The results show that tourism services rank second among all service exports and are predominantly oriented toward neighboring CIS countries. The research employs SWOT, structural, comparative, and time–series analysis. Based on the findings, the paper presents recommendations to boost tourism exports by improving infrastructure, leveraging digital marketing, enhancing regional diversification, and utilizing informal institutions.

The present study investigates the transformative impact of the Fourth Industrial Revolution, encapsulated in the "Industry 4.0" framework, on the socio-economic systems of G7 countries, Russia, Kazakhstan, and Uzbekistan, drawing on contemporary scientific evidence. It explores how the integration of digital technologies—such as Big Data, the Internet of Things (IoT), and cyber-physical systems—reshapes industrial production, enhances resource efficiency, and fosters sustainable development, while simultaneously posing social and institutional challenges. The research employs a systemic analysis and comparative approach, highlighting the differential adoption of smart technologies like Smart Grid in Russia and IoT-driven agricultural advancements in Uzbekistan, alongside G7 leadership in automation. Findings reveal that while Industry 4.0 drives economic growth and environmental benefits, it also exacerbates labor market disruptions and resource demands, necessitating robust institutional reforms and a "Just Transition" framework. This comparative analysis underscores the need for tailored strategies to balance technological progress with social equity across diverse economic contexts.