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INDICATORS OF ECONOMIC EFFICIENCY IN COMMERCIAL ENTERPRISES, CALCULATION PROCEDURE AND IMPROVEMENT ISSUES
Nafisa Tashnazarova

This article notes the problems in the field of trade today. Economists' approaches to the concept of economic efficiency are analyzed. 8 key indicators of economic efficiency presented in foreign sources were analyzed on the example of a trading company. Based on the analysis of sources, economic efficiency indicators are divided into five groups and a system of 27 indicators has been developed. The implementation of these proposals is an important factor in finding opportunities to increase the economic efficiency of commercial enterprises.

09/30/2024
  • PDF (Uzbek)
388-403 187 60
PRACTICAL ANALYSIS OF FINANCING THE PENSION SYSTEM
Nuriddin Rajabov

The article analyzes the content and significance of the concept of "Practical analysis of pension system financing", income and expenses of the pension fund, financial sources of the pension fund, demographic, economic, social factors affecting the pension fund, state pension provision, funded pension provision, private pension provision, distributed and mixed pension models.

12/27/2024
  • PDF (Uzbek)
152-159 125 54
DEVELOPMENT OF FREE ECONOMIC ZONES AND ISSUES OF INVESTMENT ATTRACTION
Ozodbek Jumakulov

The article discusses free economic zones, which are considered the main factor in the socio-economic development of the country, their attractiveness and the organization of new high-tech industries, more active involvement of regions in the development of the production of competitive and export products. The focus on modern industrial products, production, and mechanical engineering have been studied as favorable conditions for the consistent development of free economic zones as the most important factor in expanding the attraction of foreign direct investment to ensure the rapid development of communications, road transport, social infrastructure and logistics services. In addition, the article analyzes such issues as the creation, especially of small businesses and private entrepreneurship, increasing export potential, strengthening diversification policies, the sustainability of the regional economy and the current situation in our country.

11/30/2023
  • PDF (Uzbek)
80-83 382 160
ENSURING THE UNITY OF INNOVATION AND CREATIVITY AS A FACTOR OF ECONOMIC DEVELOPMENT (THEORETICAL APPROACHES)
Marxabo Aliqulova

Creativity and innovation are increasingly being mentioned as key skills for success in work and life all over the world today. Innovation is a decisive force for the organization’s activities and survival in the market. This article is devoted to the theoretical coverage of the topic of ensuring the unity of innovation and creativity as a factor of economic development.

12/27/2024
  • PDF (Uzbek)
34-39 136 77
HUMAN CAPITAL DEVELOPMENT AS A FACTOR IN REDUCING POVERTY
Aysuliw Dosnazarova

This article scientifically examines the role of human capital development in reducing poverty. It analyzes the opportunities for increasing household incomes through improving the quality of education, strengthening healthcare systems, and enhancing professional skills. The significance of the human factor in ensuring socio-economic stability is also substantiated. The study demonstrates the effectiveness of policies aimed at developing human capital and offers practical recommendations.

03/31/2026
  • PDF (Uzbek)
63-70 55 49
GENDER FAIRNESS AS AN INSTITUTIONAL FACTOR OF HUMAN CAPITAL DEVELOPMENT
Sabina Xolbayeva

The study is devoted to the role of gender equality in realizing the potential of women and the economic development of Uzbekistan. It is shown that the effective implementation of women's human capital requires not only parity in education, but also institutional support, including access to employment and child care infrastructure. Gender justice should be both a goal of social policy and a tool for innovative economic development.

03/31/2026
  • PDF (Russian)
284-296 40 34
THE OBJECTIVE NECESSITY OF ORGANIZING TOURISM SERVICES AND THEIR SOCIO ECONOMIC ESSENCE
Sojida Fayzullayeva

This article scientifically substantiates the objective necessity of organizing tourism services and reveals their socio-economic essence. The role of the tourism sector in the national economy, its share in the services market, and its importance in increasing employment are analyzed. In addition, the opportunities for increasing national income, developing regional infrastructure, creating new jobs, and improving the living standards of the population through the effective organization of tourism services are examined. The article also highlights the social significance of tourism as a factor of intercultural dialogue, the enhancement of the cultural and spiritual level of the population, and the role of innovative approaches aimed at sustainable tourism development. The study identifies the priority directions in the organization of tourism services and develops recommendations for their improvement.

09/29/2025
  • PDF (Uzbek)
98-102 154 55
INVESTMENTS IN HUMAN CAPITAL – THE ENGINE OF ECONOMIC GROWTH OF UZBEKISTAN
Elena Kim

The role of human capital as the main factor in the economic, social and political development of the state has constantly grown and continues to grow. After mankind has made the transition from the industrial to the post-industrial stage in its development, intellectual resources have become one of the key factors in the development and prosperity of society. The high proportion of human capital in the national wealth of developed countries explains the high level of their socio-economic development. This article examines the importance of investments in human capital for the effective functioning of the economy, as well as the political and social stability of society.

10/31/2024
  • PDF (Russian)
351-362 239 119
THE ECONOMIC SIGNIFICANCE OF CUSTOMS SERVICES IN FOREIGN ECONOMIC ACTIVITY
Shoira Ismatullayeva

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.

12/29/2025
  • PDF (Uzbek)
110-121 137 133
THE IMPORTANCE OF HUMAN CAPITAL IN THE DEVELOPMENT OF AN INNOVATIVE ECONOMY AND ITS ROLE IN THE COUNTRY'S ECONOMY
Nixolaxon Axmadaliyeva

This article analyzes the role of human capital in an innovative economy and its impact on the country's economic development. Human capital is an economic resource that includes education, healthcare, skills, research and technological potential, and is a key factor in innovative development.

10/31/2025
  • PDF (Uzbek)
16-20 241 92
IMPACT OF INNOVATION AND DIGITAL TECHNOLOGIES ON ECONOMIC GROWTH
Shakhlo Urozova

This article analyzes the fact that innovation is becoming one of the most
characteristic features of economic development and a factor that accelerates market
development. Also, suggestions and recommendations are given that the rapid development of entrepreneurship can be achieved through the wide use of innovations in the modern world. The introduction of modern innovative technologies is a positive step for enterprises. Effective informatization of innovative technologies significantly increases macroeconomic indicators and socio-economic development processes of the enterprise, which leads to an increase in the quality and level of management decisions, the efficiency of information processes and services, which in turn improves socio-economic, scientific, technical, improves cultural and other indicators of life.
The introduction of information in all processes and the development of modern digital
technologies will have a positive effect on GDP growth. Digital technologies will significantly change the efficiency of the world economy. Global network, digital devices are drivers of economic growth. For this reason, their role in networks is of incomparable importance. The stages and importance of integration of digital technologies with socio-economic spheres are mentioned.

06/30/2024
  • PDF (Uzbek)
240-247 616 126
FACTORS AND INDICATORS CHARACTERIZING REGIONAL DIFFERENCES IN ATTRACTING FOREIGN DIRECT INVESTMENT
Sug‘diyona Akbaraliyeva

Foreign direct investment (FDI) is an important factor in the economic growth and development of a country. At the regional level, foreign direct investment represents long-term capital investments by foreign investors in the economies of specific territories of a country, aimed at establishing new enterprises, modernizing and expanding existing production facilities, as well as developing regional infrastructure and increasing the investment activity of the region. This article examines the factors and indicators that determine regional differences in attracting foreign direct investment. The influence of economic, institutional, infrastructural, and socio-demographic conditions on the level of investment activity in different regions is examined.

03/31/2026
  • PDF (Russian)
19-25 49 43
FEATURES OF SUPPORTING INNOVATION ACTIVITY: INTERNATIONAL EXPERIENCE AND PRACTICES FOR UZBEKISTAN
Konstantin Kurpayanidi , Yoqutoy Zokirova

In the context of the modern global economy, the accelerated adoption of cutting-edge innovative technologies across key economic sectors, social domains, and other areas of activity in the Republic of Uzbekistan emerges as a pivotal factor for ensuring sustainable and dynamic development. The rapid transformation of all facets of the country’s societal and governmental life necessitates systematic support for ongoing reforms, grounded in the latest innovative ideas, developments, and technological solutions. These efforts are aimed at achieving a qualitative leap, positioning Uzbekistan among the leaders of global civilization amidst the trends of digitalization and the transition to a knowledge-based economy. The high relevance of this topic stems from the need to adapt international best practices to Uzbekistan’s national context to establish an effective innovation ecosystem. This study examines diverse approaches to state support for innovation activity implemented in economically advanced and dynamically developing countries. Drawing on this analysis and considering the specifics of Uzbekistan’s national economy and current socio-economic challenges, the authors propose recommendations to enhance the mechanisms of state-driven stimulation of innovation processes in the Republic of Uzbekistan. The suggested directions focus on strengthening the country’s competitiveness within the global landscape.

03/28/2025
  • PDF (Russian)
124-132 146 64
RESEARCH OF HUMAN CAPITAL IN THE INNOVATIVE DEVELOPMENT OF THE ECONOMY
Zafar Kandaxarov

The article scientifically analyzes the role and importance of human capital in the innovative development of the economy. Human capital is considered as one of the main driving forces of innovative processes, and its structural aspects related to knowledge, skills, potential, and a creative approach are highlighted. Also, priority areas for increasing personnel potential, improving the education system, supporting scientific research, and developing relevant infrastructure in the formation of an innovative economy are indicated. The research results confirm that investments in human capital are a decisive factor in the country's economic growth, increasing competitiveness, and strengthening innovation activity.

11/28/2025
  • PDF (Uzbek)
119-129 147 63
DEFINITION AND PRINCIPLES OF FINANCIAL RESULTS ACCORDING TO INTERNATIONAL STANDARDS
Farizabonu Yusupova

This article mentions current issues regarding the transfer of financial results accounting to international standards. Definitions given to financial results by foreign and domestic scientists have been critically studied. In the research work, an improved author's definition of financial results was developed. In the definition provided by the author, it is taken into account that profit or loss occurs as a result of the formation of financial results in accordance with international standards, the comparison of income and expenses based on the principle of compatibility, profit increases private capital, and loss is a factor that decreases private capital. The sequence of implementation of the principles of accrual, realization, compliance and economic benefit is recommended.

04/30/2024
  • PDF (Uzbek)
654-662 114 87
SOCIAL INSURANCE AS A FACTOR OF SOCIAL PROTECTION OF THE POPULATION
Nuriddin Javliyev

This article provides a scientific-theoretical and empirical analysis of the prospects for the gradual introduction of the state social insurance system in the Republic of Uzbekistan. Based on the Law of the Republic of Uzbekistan “On State Social Insurance” No. ORQ-1101 dated December 9, 2025, mechanisms for covering such social risks as maternity and childbirth benefits, temporary disability benefits, and later unemployment benefits are being introduced starting from 2026. The article examines the limitations of the existing pension system, the economic and social effectiveness of the new system, issues of demographic pressure, and financial sustainability. For the empirical analysis, tables and graphs based on data from the State Statistics Agency, the World Bank, and the International Labour Organization are presented. The research findings indicate that the social insurance system plays a significant role in promoting formal employment, reducing the risk of poverty, and supporting economic growth. However, challenges such as the informal sector and demographic aging need to be addressed.

04/30/2026
  • PDF (Uzbek)
111-116 36 16
INCREASING THE ATTRACTIVENESS OF SPECIALIZED REGIONS TO DEVELOP THE FLOW OF INVESTMENTS TO THE COUNTRY
Dilshod Kamilov, Shakhnoza Shayzakova

Today, investments are the most necessary part of the economy in the development of the economy of each country. National and foreign investments in the country serve to rapidly grow the economy, ensure macroeconomic stability, reduce the level of unemployment, improve the lifestyle of the population, increase their income, and provide employment to the population. The article presents the essence of investments, the factors that attract them to the country, as well as opinions and comments aimed at increasing the attractiveness of investments in the regions. At the same time, in today's globalization period, every country of the world acquires important investment importance in improving its economic status, forming new production areas, creating job vacancies, effective use of natural mineral resources of the country and their processing. The biggest factor of economic development of any country is investment.

04/30/2024
  • PDF (Uzbek)
105-110 152 124
DIGITALIZATION OF THE TAX SYSTEM OF UZBEKISTAN: ACHIEVEMENTS AND CHALLENGES
Feruza Jumaniyazova

This article provides a comprehensive analysis of the process of modernizing Uzbekistan’s tax system based on digital technologies. It reveals the essence of digitalization, its role in improving the efficiency of tax administration, as well as its specific strategic significance within the system of public governance. As practical outcomes of digital reforms, the article examines in detail the electronic document exchange system, platforms for submitting online tax declarations, the taxpayer’s personal cabinet, the information security infrastructure, integrated databases among tax authorities, and automated control systems. In addition, the study thoroughly analyzes the main problems encountered during the digitalization process, including infrastructure disparities between regions, insufficient internet speed and technical support, low digital literacy among the population and entrepreneurs, gaps in legislation, and cybersecurity risks. Along with the organizational, economic, and technical barriers faced in implementing digital systems, the article develops scientifically grounded proposals for overcoming these problems. The results highlight effective mechanisms for increasing transparency, reducing tax administration costs, minimizing human-factor-related errors, and creating convenient conditions for taxpayers through the modernization of the tax system. The findings are expected to be of practical significance for tax authorities, economic experts, business entities, and state institutions implementing digitalization policy.

11/28/2025
  • PDF (Uzbek)
105-111 469 155
IMPLEMENTING SUSTAINABLE DEVELOPMENT STRATEGIES IN THE ENTERPRISE
Marguba Khidirova

The implementation of sustainable development strategies in enterprises is increasingly recognized as a critical factor for long-term viability and competitiveness in today’s global economy. This research explores the integration of environmental, social, and economic dimensions into corporate strategies, emphasizing the necessity for businesses to adopt practices that minimize ecological footprints while maximizing social equity and economic performance. By analyzing case studies from various industries, the study identifies best practices and innovative approaches that facilitate the transition towards sustainability. Key components include stakeholder engagement, resource efficiency, and the adoption of circular economy principles. The findings suggest that enterprises that proactively implement sustainable strategies not only enhance their brand reputation but also achieve operational efficiencies and resilience against market fluctuations. Ultimately, this research underscores the imperative for businesses to align their objectives with sustainable development goals (SDGs) to foster a more sustainable future.

04/30/2025
  • PDF
268-273 158 109
THE ROLE OF INFRASTRUCTURE DEVELOPMENT IN NATIONAL PROGRESS
Bekhruz Karimov

The article analyzes the role and significance of infrastructure in national development from both theoretical and practical perspectives. It examines the impact of infrastructure development on economic growth, regional stability, and social welfare. The study also substantiates the importance of attracting investments into infrastructure, financing through public–private partnerships, and digitalization processes within the framework of the national development strategy. The conclusion emphasizes that innovative infrastructure development is a crucial factor in ensuring sustainable and effective directions of national progress

09/29/2025
  • PDF (Uzbek)
410-417 58 24
INCREASING THE FLOW OF FOREIGN INVESTMENTS IS CONSIDERED AN IMPORTANT FACTOR OF INCREASING THE ATTRACTIVENESS OF THE INVESTMENT ENVIRONMENT
Ozodbek Jumakulov

In this article, the state of the investment environment in our country is examined as one of the general characteristics of economic, social, organizational, legal, political, environmental and other conditions that determine the feasibility and attractiveness of investment activities, as well as the feasibility of its implementation. Proposals and conclusions were given.

11/29/2024
  • PDF (Uzbek)
479-484 104 53
THEORETICAL FOUNDATIONS OF LOGISTICS AND ITS PLACE IN THE WORLD ECONOMY
akhongir Mirkasimov

The article is devoted to the theoretical foundations of logistics and its place in the world economy, and the researches of economists are studied within the framework of the topic. Based on the fact that logistics is the main factor of economic growth and development, a conclusion is formed at the end of the topic

05/31/2024
  • PDF
185-191 155 93
THE IMPACT OF DIGITIZATION ON THE NATIONAL ECONOMY THEORETICAL FOUNDATIONS OF LEARNING
Diyora Talatova

Today, digital technologies such as artificial intelligence, industrial robots, distance education, wireless communication, blockchain, huge data, virtual and stuffed ghost, smart installations, Internet goods are widely used in various spheres of society. From the process of digitization in the world to the dedication to the inclusive, sustainable economic development of the National Economy, R & D work is widely explored. Since the digitization factor has its influence on all aspects of society, a systematic, in-depth analysis of the impact on the sustainable development of the country's economy is required. The article explores the theoretical foundations of the impact of digitization on the national economy and develops relevant scientific conclusions and proposals aimed at improving the mechanism of its implementation

04/30/2024
  • PDF (Uzbek)
540-545 118 81
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