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COMPARATIVE ANALYSIS OF FULFILLMENT AND LAST MILE DELIVERY SYSTEMS IN E COMMERCE LOGISTICS
Xusnora Pardaboyeva

This article analyzes the role and significance of fulfillment centers and last mile delivery systems as key infrastructure components in e-commerce logistics. The functional characteristics, performance indicators, and their impact on logistics processes are examined through a comparative approach. The study identifies the advantages and disadvantages of these systems and proposes recommendations for their integrated application

04/30/2026
  • PDF (Uzbek)
160-165 94 61
THE IMPORTANCE AND NECESSITY OF AN INNOVATIVE ECONOMY
In'omjon Madaminov

Today, the shrinking volume of economic resources and the globalization of the international economy further increase the relevance of the introduction of an innovative economy in ensuring sustainable economic growth in the country. The economy of Uzbekistan is gradually moving from farming based on raw materials and agriculture, as it was before the 90s of the last century, to an innovative agricultural system that today produces and provides services for the production of finished consumer goods, the production of which is resource-saving and scientific. A significant in-depth understanding of the effectiveness of economic activity under the influence of the innovation system makes it necessary to ensure their proper combination within various industries and sectors of the economy. In turn, the process influenced by this combined system causes the need to ensure the fulfillment of a number of tasks aimed at the proper organization of financial and economic relations aimed at innovative activities.

11/29/2024
  • PDF (Uzbek)
172-179 246 72
FEATURES OF LEASE AGREEMENT IN ISLAMIC FINANCE
Nilufar Batirova

This article discusses the application and modification of lease instrument, which is one of the services of Islamic finance. The important features of financing the lease transaction and the corresponding accounting policy and procedure are described and explained. In particular, it is emphasized that when using lease as an instrument of Islamic finance, the presence of an asset in the lease agreement, full provision of all descriptions and full fulfillment of the terms of the contract are among the most important aspects. In conclusion, it is substantiated that with this type of contract, the amount of fair rent does not lead to unjust enrichment as a result of the exchange of opposite values.

09/30/2024
  • PDF (Russian)
243-249 373 102
STAGES AND EVOLUTION OF THE IMPLEMENTATION OF TAXPAYER SERVICES IN THE FIELD OF TAXATION AND TAX ADMINISTRATI
Farrukh Ganiyev

In this article, special attention is paid to further reducing the negative impact on the competitiveness of the republicʼs economy by gradually reducing the monopoly on commodity and financial markets, improving the efficiency of the system of granting benefits and preferences, as well as reducing the regulatory burden on business entities and radically improving the interaction of taxpayers in the implementation of tax administration and the fulfillment of tax obligations of the republic.

09/30/2024
  • PDF (Uzbek)
101-110 163 76
PROMISING EXPERIENCES USED IN RUSSIA IN THE DIRECTION OF RESERVING JOBS FOR THE DISABLED
Dilovar Rashidov

The article analyzes the experiences used in the subjects of the Russian Federation on reserving jobs for persons with disabilities. In particular, the number of quota jobs allocated for disabled people, the benefits given to employers for hiring disabled people, and the issues of the organization of special jobs were studied in detail. Also, the article analyzes the issues of control over the fulfillment of legal requirements on quota by employers, transparency and disclosure of information in this direction

03/30/2024
  • PDF (Uzbek)
434-441 172 89
THE EXPERIENCE OF FOREIGN COUNTRIES IN TAXATION OF NATURAL RESOURCES
Ismatzhan Zohidov

In this article, after studying the experiences of advanced foreign countries in the taxation of natural resources in our country, it is proposed to organize their taxation, ensure the necessary level of collection of taxes and other mandatory payments, implement the tax administration of taxpayers and fundamentally improve the provision of service and technical services on the basis of mutual cooperation in the fulfillment of tax obligations. special attention is paid.

09/29/2023
  • PDF (Uzbek)
96-102 144 106
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)
280-286 135 132
ISSUES OF IMPROVEMENT OF TAXATION OF SUBSOIL ENTREPRENEURS
Ismatjon Zohidov

In this article, special attention is paid to the regulation of taxation of subsoil users in the Republic of Uzbekistan, ensuring the necessary level of collection of taxes and other mandatory payments, implementation of tax administration of taxpayers and the fundamental improvement of service and technical services on the basis of mutual cooperation in the fulfillment of tax obligations. Taxation of underground entrepreneurs is a complex and difficult area that requires careful consideration and improvement. Provides an overview of issues related to the taxation of underground entrepreneurs and suggests potential areas for improvement. Taxation of underground entrepreneurs is a complex issue that requires deep consideration and improvement. By addressing the issues related to the tax regime, transparency, tax administration and tax incentives, it is possible to create a more favorable and favorable environment for entrepreneurs of underground resources, to promote investment, economic growth and sustainable development of the sector.

06/27/2023
  • PDF (Uzbek)
157-164 130 78
WAYS TO IMPROVE THE INTRODUCTION OF NEW MECHANISMS TO IMPROVE SERVICE TO TAXPAYERS IN UZBEKISTAN
Elbek Akhmedov

This article focuses on further reducing the negative impact on the competitiveness of the republic's economy by gradually reducing the monopoly in the commodity and financial markets, increasing the efficiency of the system of giving benefits and preferences, as well as reducing the legislative regulatory system. It is envisaged to fundamentally improve the mutual cooperation of taxpayers in the implementation of tax administration and the fulfillment of republican tax obligations.

06/27/2023
  • PDF (Uzbek)
22-29 126 91
SPECIFIC FEATURES OF IMPROVING TAX ADMINISTRATION FOR LARGE TAXPAYERS
Shukhrat Jumaev

In the Republic of Uzbekistan, special attention is paid to ensuring the required level of collection of taxes and other mandatory payments, organizing the activities of large taxpayers, implementing the tax administration of taxpayers, and fundamentally improving the provision of service and technical services based on mutual cooperation in the fulfillment of tax obligations.

05/31/2023
  • PDF (Uzbek)
131-136 181 78
WAYS TO IMPROVE SERVICE TO TAXPAYERS IN TAX ADMINISTRATION IN UZBEKISTAN
Farrukhbek Yusupov

In this article, special attention is paid to further reducing the negative impact on the competitiveness of the republic's economy by gradually reducing the monopoly on commodity and financial markets, improving the efficiency of the system of granting benefits and preferences, as well as reducing the regulatory burden on business entities and radically improving the interaction of taxpayers in the implementation of tax administration and the fulfillment of tax obligations of the republic.

05/31/2023
  • PDF (Uzbek)
91-97 179 93
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