The article shows the importance of scientific views on foreign experience of tax risk assessment and directions of its use in the national tax system, 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, considering the economic essence of foreign experience of tax risk assessment and directions of its use in the national tax system and scientific views on it.
Evaluating the effectiveness of the tax policy strategy implemented in Uzbekistan, special attention is paid to the analysis of its tactical directions. The study used a comprehensive approach that took into account various economic indicators, fiscal data and socio-economic impacts. The study assessed the tax policy's compliance with national economic goals, its impact on business competitiveness, and its ability to stimulate economic growth and development. In addition, research examines the extent to which tax policy contributes to reducing income inequality and increasing social welfare. In order to increase the overall efficiency of the tax policy in Uzbekistan, potential directions for improvement in strategy and tactics are suggested.
The article theoretically and scientifically examines the priority directions of modeling investment management processes in the tourism sector and effective activity management. Based on a comparative analysis of approaches by foreign and domestic scholars to the concepts of investment activity and investment activity in the tourism sector, an author’s definition is formulated. In the course of the study, the volume of investments in the tourism industry for 2024–2025 and the factors influencing its changes were modeled using correlation-regression analysis, and forecast indicators up to 2030 were developed. In addition, a scientific and methodological approach to assessing the investment attractiveness of the tourism sector is proposed, and directions for its practical application are substantiated.
This article analyzes directions for improving the quality of passenger services in railway transport. The study examines service quality indicators and passenger needs using a systematic approach. It evaluates the impact of digitalization and innovative technologies on service efficiency. The research methodology includes statistical analysis, comparative methods, and surveys. Based on the results, scientifically grounded recommendations are developed to improve service quality. These proposals aim to enhance transport system efficiency and meet passenger demands.
This article provides a comprehensive analysis of the directions for developing the national accounting system based on international standards. In particular, a comparative study is conducted on the theoretical foundations, application features, and impact of IFRS, CAS, and AAOIFI on national accounting practices. The study systematizes scholarly perspectives on the adoption of international standards from economic, institutional, and geo-economic viewpoints.
Furthermore, the paper demonstrates that the current accounting system of Uzbekistan represents a hybrid model combining elements of different international frameworks. It is argued that the transition to international standards should not be viewed as a one-dimensional reform but rather as a complex transformation incorporating economic, strategic, and social factors. Based on this approach, the study develops theoretical and practical recommendations aimed at improving the national accounting system, including alignment with key trading partners, strengthening regional integration, and incorporating Islamic finance principles.
This article provides a scientific analysis of the need to modernize the tourism services management system in Uzbekistan and identifies key challenges along with strategic directions for improvement. The study employs statistical analysis, comparative analysis, the TOWS matrix, and content analysis methods. The findings reveal that the sector still faces several critical issues, including institutional fragmentation, weak digital integration, uneven service quality across regions, limited staff qualifications, and insufficient marketing effectiveness. Furthermore, the research highlights that the development of smart tourism, implementation of digital platforms, adoption of international service quality standards, and increased involvement of local communities are crucial factors for modernizing the sector. The article proposes comprehensive solutions and serves as a valuable academic source for policymakers seeking to enhance tourism management in Uzbekistan
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.
This scientific thesis explores the theoretical foundations of small business and private entrepreneurship, their role in economic development, and the directions of their growth under modern conditions. The essence and historical evolution of entrepreneurial activity, as well as the significance of small business entities in the economy, are analyzed based on scientific literature. The main factors of small business and private entrepreneurship development, mechanisms of state support, and issues of sectoral improvement are examined. The research results demonstrate the crucial role of small business and entrepreneurship in modernizing the national economy, creating new jobs, and improving the population’s standard of living.
This article defines the concept of migration. It examines the factors influencing population migration and provides a statistical analysis of migration processes in Uzbekistan. Directions for measures to regulate labor migration are also developed. Furthermore, the article studies the methods used by foreign countries to directly influence the regulation of migration processes and analyzes global experience in this field. The interrelationship of labor force transformation in the context of migration and employment is also explored.
This article analyzes the strategic directions for the development of trade services. In the modern economic environment, trade services play a crucial role not only in ensuring economic growth but also in shaping innovative business models. The research examines the key aspects of trade services, their economic efficiency, and future development prospects. Additionally, recommendations for modernizing trade services in Uzbekistan are proposed
In this article, the authors investigated the higher education system of Uzbekistan, outlined directions for the development of industry activities, and also highlighted the goals of supporting professors and teachers. Proposals and recommendations have also been developed for the development of the higher education system in Uzbekistan.
This article describes the content of operational activities and their management in enterprises. The approaches of scientists to the management of operational activities are also indicated, as well as the directions of the tasks of managing operational activities. General conclusions are formulated and appropriate recommendations for effective operational management are given.
This article analyzes the main directions for the development of passenger transportation activities in rail transport. It discusses statistical indicators of passenger transportation, income and expense dynamics during the period from 2014 to 2023, as well as detailed information regarding infrastructure costs. The article includes statistical analyses of the number of passengers transported by rail and their turnover. It examines changes in passenger numbers, income growth, expense dynamics, and the losses incurred from passenger transportation. Based on this information, the aim is to identify the main problems in passenger transportation activities in rail transport and propose solutions. The article recommends ways to improve passenger transportation activities through the implementation of modern technologies in the rail transport sector, enhancing staff qualifications, and improving services for passengers. Additionally, it provides information on infrastructure proposals for the development of passenger transportation and necessary strategic measures to ensure economic stability. The results of the research are significant for developing effective strategies for the advancement of rail transport, facilitating rapid development of passenger transportation, increasing economic efficiency, and creating convenience for passengers.
In this article, the development directions of the organizations and enterprises involved in the production, storage and processing of leather, fur raw materials and wool, livestock, wool, black leather and artificial leather products, leather-attorney products, footwear, within the association "Uzcharmsanoat" and specific aspects are described.
In this article, the directions of implementation of the process of development of the infrastructure of tourism networks, the principles of innovative management mechanisms of the infrastructure of tourism networks, and the interrelationships between the problems of the development of the infrastructure of tourism networks and the directions of their elimination are analyzed.
In this article, the scientific-theoretical content of the tax policy and strategy and the economic conditions for its occurrence are to ensure the effectiveness of the tax-budget system. Tax policy plays a very important role in the economic policy of any country. Tax policy is closely related to other economic policies of the state and influences them. Correct development of tax policy and determination of its strategic and tactical directions is a very urgent and complex process.
The article studies the best practices of foreign countries and determines the directions for their use in order to increase the efficiency of investments and innovation activities of the country. At the same time, the differences and features of the investment policies of the foreign countries studied (China, India, Chile, Thailand) are analyzed, and the investment strategies and mechanisms of these countries are also studied.
This article analyzes the directions of increasing economic efficiency by transforming Joint Stock Companies. The indicators of economic efficiency were explained by the growth of bank assets, population deposits and loan investments
The article examines the directions of the country's innovation activity and the effective organization of innovation processes at enterprises. In addition, suggestions and recommendations are given to accelerate innovative development in the Republic of Uzbekistan, the widespread introduction of innovations and technologies in all sectors of the economy, the development of human capital, science and innovation
The necessity of determining further priorities for the development of rural areas in the Republic of Uzbekistan, which provides comprehensive sustainable socio-economic and innovative growth and contributes to increasing the welfare of rural residents, is substantiated. Systemic problems of rural areas have been identified and ways of solving them are proposed. The basic principles of rural development are formulated, and its new priority directions are proposed. The choice of tools is of great importance for the implementation of the main identified areas of rural development. In conclusion, it is concluded that it is necessary to intensify efforts to modernize agriculture in the country and develop rural areas in order to achieve comprehensive sustainable economic growth and improve the quality of life of the rural population. This article is of interest to researchers, government agencies, specialists and anyone interested in rural development in Uzbekistan
The article examines modern theoretical, methodological and practical aspects of sustainable development of regional agriculture. The patterns and principles of efficient production and market relations in agriculture are revealed, the trends in the development of regional agriculture are described on the basis of an economic and statistical analysis of the main indicators. Based on the identified trends in changes in the territory, directions for agricultural development have been determined. Proposals for the formation of directions and a mechanism for regulating the sustainability of agricultural development at the stage of economic modernization have been substantiated.
The article analyzes the current state of the economic activity of the enterprises of the joint-stock company "Uzbekneftgaz". In this analysis, the role of the enterprises of "Uzbekneftgaz" company in the energy sector, the current state of economic activity, the directions to be implemented and the quarter employees are determined.
Development capacities of the insurance industry in Uzbekistan, currently ongoing work on the development of the insurance market, production, and directions for providing the industry.
The article examines the development evolution of family business based on a historical approach according to periods. In it, the socio-economic nature and research directions of family entrepreneurship are studied according to the first stages of formation and development. Also, the role of the family in the supply of resources, its income, consumption and savings behavior, and its interaction with the state are revealed in the economy. On this basis, directions for expanding the theories of family business development are proposed.
