According to the article, excise taxes are included in the price of excise goods and thus passed on to final consumers. At the same time, the amount of excise tax significantly determines the price level of taxed goods and also affects consumer demand. Excise tax plays an important role in the formation of state revenues and regulation of the consumption of certain goods and services. This article reviews the existing literature on excise tax administration, concludes advanced international experiences. It defines the main directions of improvement of control mechanisms, the main focus is on policy reforms, technological integration, and capacity building in tax authorities.

The article examines the necessity, essence and factors, goals, objectives and problems of managing the practice of taxation of excisable goods at the present stage of economic liberalization. The features of creative approaches to effective measures for managing the practice of taxation of excisable goods in the development of the country are scientifically substantiated, the possibilities of improving the practice of taxation are studied and recommendations are developed.

The article states that excise taxes are included in the price of excise goods and
thus passed on to final consumers. At the same time, general information about the analyzes
conducted on the production and sale of alcohol and tobacco products in Uzbekistan is given. The
study includes a comprehensive examination of market dynamics, regulatory frameworks,
industry players and socio-economic factors affecting these two sectors.
Excise tax plays an important role in the formation of state revenues and regulation of
consumption of certain goods and services. This article outlines the main directions for improving
the control mechanisms of the excise tax administration, focusing on policy reforms integration
and capacity building in tax authorities.

The article develops a system of key indicators of the financial and economic performance of trade enterprises. During the research process, definitions of the concepts of revenue and retail turnover were formulated. The indicators of retail turnover of trade enterprises were analyzed, and the factors affecting them were examined. The procedure for determining the cost of goods sold in trade enterprises was studied, definitions provided by economists for the economic category of “distribution costs” were reviewed, and proposals for improvement were offered. Recommendations were made for enhancing the methodology for accounting distribution costs related to the procurement of goods in trade enterprises, selling expenses, as well as for improving the analysis of the level of selling costs and their structure.

This study analyzes the theoretical and methodological foundations as well as the practical significance of introducing a system of mandatory digital labeling of goods in the Republic of Uzbekistan. The essence of digital labeling has been scientifically substantiated, namely its role in ensuring full traceability of goods, guaranteeing their authenticity and quality, and creating a transparent information environment for tax and customs authorities. Furthermore, the economic importance of this system has been highlighted, particularly its effectiveness in increasing state budget revenues, reducing the shadow economy, limiting the circulation of counterfeit products, protecting consumer rights, and deepening the processes of digital transformation in the national economy. A comparative analysis has also been conducted based on international experience.

The article analyzes the dynamics of Uzbekistan's exports of goods and services from 2010 to 2023. It assesses the diversification of both the commodity structure and the geographic distribution of exports using the export product concentration index and the export diversification index. Statistical analysis of trends in Uzbekistan's exports during this period highlights the urgent need to accelerate diversification in both the structure and geography of exports. It emphasizes increasing the share of finished goods with high added value in the export portfolio, as well as diversifying and expanding services exports and enhancing regional export activities. To achieve this faster export diversification, a comprehensive set of interrelated measures is required across various areas of economic policy. This includes improvements in trade, investment, and industrial policies, along with deeper institutional reforms.

In this article, in an econometric analysis of household income and demand for consumer goods, energy consumption per capita is assessed, the problems of ensuring energy savings are studied, the processes for eliminating them, as well as the efficient use of electrical energy resources have been studied. To assess the electricity consumption of the Republic of Uzbekistan, energy consumption in industries and sectors of the economy was compared and analyzed, and using elasticity coefficients it was studied how much electricity consumption will increase the income of the population by 1%.

This article describes tariffs established by leading scientists in our Republic for the consumer goods market. It also partially describes the consumer goods market and analyzes its key characteristics in terms of the consumer price index (CPI).

The transport system is one of the important factors in the development of the national economy. This article analyzes the contribution of the transport system to trade, industrial growth, employment and regional development by improving the efficiency of mass goods production, regular rapid and safe delivery of large volumes of goods over long (almost unlimited) distances provided by modern transport in any weather. In addition, the article analyzes the advantages and disadvantages of the types of transport and their shares in the volume of foreign trade. Then, the role of railway transport in increasing the export potential was determined and proposals for the development of railway transport were developed

This article describes the development of the methodology of accounting for sales discounts based on the requirements of the present time and the correct interpretation of the problems in accounting and reports.

Annotation: the article shows the importance of the indicator of tax burden, the importance of tax policy in the formation of economic behavior and results in Uzbekistan. They are studied in such a way that high tax rates, complex rules and low tax ethics are a serious obstacle to entrepreneurial activity and development, and scientific conclusions and proposals are formulated and directions for calculating the tax burden are envisaged.
We report the results of a survey experiment aimed at checking whether the creation of taxpayer benefits on how to distribute taxes collected on national public goods, as well as providing information on the composition of government spending, affects the tax rate that taxpayers consider sufficient to pay. We determine that the data does not have any effect on the level of the corresponding tax rate. However, taxpayers are willing to accept a higher tax burden when they express their preference for how to use tax revenues to fund public goods and services.

Excise tax is a critical component of government revenue and makes a significant contribution to government revenues around the world. This tax is imposed on specific goods, such as alcohol, tobacco and fuel, in order to generate revenue and regulate consumption. This article provides the composition of excise tax payers, the role of excise taxes in generating state budget revenues of the Republic of Uzbekistan, as well as recommendations for improving the efficiency of administration of this tax.

The role of logistics in world trade and economic development is studied in the article. Logistics plays an important role in facilitating trade, reducing costs and promoting economic growth. By effectively managing transportation, warehousing, inventory, and information systems, logistics ensures the seamless flow of goods, services, and information throughout the supply chain. In the article, the literature of economists on the subject is studied, and a conclusion is formed at the end.

In this article, the authors analyzed current state in mutual trade between the Republic of Uzbekistan and the Russian Federation, its commodity structure and dynamics.

In our country, a lot of attention is paid to the development of e-commerce, and it is certainly not for nothing. Because this type of trading has many advantages for both organizations and customers. Organizations will be able to increase their income, increase the number of customers, and also sell their goods and services to foreign countries through e-commerce. Customers, in turn, will have the opportunity to buy goods online from home.

This article discusses the problems of making adjustments to the value added tax base, including when returning goods in whole or in part, when changing the terms of the transaction, when changing prices, when the buyer uses a discount, when work is completed and when services are deferred. Based on the results of the study, appropriate proposals have been developed.

This article considers the tasks of achieving the 85th goal of the development strategy of New Uzbekistan for the years 2022-2026, the main indicators of the population’s living standard, the basic principles and trends of income growth, focus areas of enhancing the living standard of the population. Moreover, the article reveals the current situation of the level of supply of goods and prospects for the long-term use of the population in Uzbekistan.

In the article, research was conducted on the theoretical foundations of logistics and its role in the world economy, comments from the researches of economists were presented, and a conclusion was formed at the end of the topic.

The article examines important issues related to the improvement of excise tax administration. Excise tax plays an important role in the formation of state revenues and regulation of consumption of certain goods and services. Analyzes issues and suggests potential solutions to enhance excise tax collection, streamline administrative processes and ensure compliance. By addressing these issues, countries can optimize excise tax revenues and achieve better fiscal and regulatory outcomes.

The article discusses the currently relevant topic of the formation of trends in digital logistics. In the digital economy, logistics and supply chain management are considered the driver based on the integration and coordination of relationships between consumers and producers of goods and services. The research paper investigates that the end-to-end integration of processes using digital information technologies enables to accelerate all logistics business processes and predict new technological models. These parameters or elements include basic technologies that can provide fast, cheap, reliable and sustainable logistics.

This article presents the importance of taxes in import operations, together with the amount of indirect taxes in the state budget revenues, the procedure for taxation of goods imported into the country, the procedure for taxation and customs regime when import operations are carried out in the country, the dynamics of the country's imports with major partner countries and the volume of imports are studied. Also, scientific discussions were held and suggestions were made to study the role of taxes in import operations.

Excise tax plays an important role in the formation of state revenues and regulation of consumption of certain goods and services. The article reviewed the existing literature on excise tax administration, drew conclusions from advanced international experiences. Also, the main directions of improvement of control mechanisms are determined, the main focus is on policy reforms, technological integration and capacity building in tax authorities.

The article is devoted to the formation of a competitive environment in the service industry, a more in-depth study of the demand for services in the future, the role of benchmarking in the development of innovative activities in organizations and the effective management system of the service market. Benchmarking is the study of the "best" services and goods in the organization's marketing policy, the marketing process, and the development of one's own way of working, taking into account the achievements and shortcomings of direct competitors. This includes the organization and management of events, the search for the necessary financial resources, information supply, the provision of basic and additional types of services, the achievement of coordination with the service personnel, the organization of the flow of services and their security.

At a time when the population of our planet is growing rapidly, people's need for food is increasing more and more. Like many other basic consumer goods, milk production and the development of the dairy industry are of great importance in every country today. In this article we discussed the effective use of foreign experience in the development of dairy farming and entrepreneurship. In this regard, the role of small business development in dairy farming is important for our country. The reason is that about 90% of the milk produced in our country comes from farmers and households.

Tourism is a labor-intensive industry that provides diversified employment in many different sectors of the economy, as it includes various types of economic activities that create a common tourism product. Our task in this article is to study international recommendations and explore the impact of tourism on the employment market and vice versa the employment market on tourism, as well as to offer a number of recommendations for improving the methodology for accounting of employment in the tourism sector.