This scientific study is devoted to a comparative analysis of the economic efficiency of tax incentives and subsidy policies in the development of the hotel industry in Uzbekistan and South Korea. The work comprehensively studies the methods of financial stimulation of the hotel sector, their impact on investment attractiveness and regional economic 

growth based on the experience of the two countries. The main objective of the study is to determine the effectiveness of economic instruments that support the development of the hotel industry, in particular, through tax incentives and state subsidies. At the same time, the practical results of public-private partnership mechanisms are also evaluated based on empirical evidence. During the study, the relative advantages of the effectiveness of financial approaches used in Uzbekistan and South Korea are determined; The impact of tax and subsidy policies on reducing interregional disparities and increasing tourism potential is assessed; An incentive model adapted for Uzbekistan, based on international best practices, is developed. This study is of practical and theoretical importance for economists, analysts, tourism decision-makers, investment policymakers, as well as postgraduate researchers. The study not only highlights existing economic and institutional problems, but also puts forward scientifically based proposals for their solution. Therefore, this work serves as a reliable source for creating a sustainable tourism policy. The scientific novelty of the study is the first systematic comparative analysis of the practice of applying tax incentives and subsidies in the hotel industry of Uzbekistan and South Korea. This work identifies the impact of tax incentives on criteria such as investment activity, regional development, and service quality. In addition, an incentive model adapted to national conditions and focused on economic efficiency was developed, and practical recommendations were given for the development of tourism infrastructure based on public-private partnerships.

The article examines the innovative activity of industrial enterprises using foreign experience in financial incentives. The experience of various foreign countries on this issue is studied and the possibilities of their use in industrial enterprises are identified and assessed. Proposals are developed on the use of foreign experience in financial incentives for innovative activity.

This article provides a comparative analysis of the types of tax incentives in European and Asian countries, their economic efficiency and strategic impact. Based on scientific sources and empirical data, the role of tax incentives in investment, innovation and export policies is revealed. Specific proposals and recommendations for Uzbekistan are developed.

The article analyzes the achievements of Uzbekistan in the field of sustainable development in recent years, including the introduction of renewable energy sources, increased waste recycling and legislative initiatives. It provides international experience of the EU, USA, China, Kazakhstan and other countries, demonstrating successful practices of financial incentives. The article offers recommendations for the creation of a national "green fund", the development of preferential lending programs, educational initiatives and the improvement of the investment climate. It is predicted that the implementation of these measures will increase the share of renewable energy, reduce CO₂ emissions and create new jobs in environmentally friendly industries.

This article explores the role of the service sector in the global economy and analyzes ways to promote it through tax incentives. It examines international practices in service sector tax policy and government support mechanisms, offering insights for their improvement.

This article revisits the economic efficiency of tax incentives from both theoretical and practical perspectives, analyzes the mechanisms of their positive and negative effects based on international experience, and develops scientifically grounded conclusions and recommendations for the economy of Uzbekistan.

The article is aimed at improving the monitoring and evaluation system to increase the effectiveness of tax incentives. At the end of the research work, the author formulated conclusions and suggestions.

The article covers the issues of improving the targeted stimulation of business entities in the industries of our country, and the researches of economists are studied within the framework of the topic. Tax incentives aimed at the development of digital innovations and entrepreneurship in Uzbekistan were considered. At the end of the research work, the author formulated conclusions and proposals.

The article presents information on the study of the legal and economic characteristics of incentive instruments used by the state, banks, and international financial institutions to support various sectors of the economy, attract investments, and ensure sustainable development.

This article analyzes advanced international practices in the financial support of Special Economic Zones (SEZs) and justifies the prospects for their application in the context of Uzbekistan. The study examines mechanisms for enhancing the investment attractiveness of SEZs, drawing on the experiences of the United States, China, Japan, Russia, and other countries. These mechanisms include tax and customs incentives, infrastructure projects under public–private partnerships, special investment funds, and credit lines from international financial institutions. Recommendations are provided for increasing regional production efficiency, expanding exports, and creating new jobs by adapting global best practices to national conditions.

Based on the study of the correlation and regression dependence of the mechanisms of regulation and stimulation of attracting foreign investment, forecast indicators of the development of foreign investments have been developed. Tax incentives and preferences for foreign investors are important and government investment support programs, including tax incentives, subsidies, and guarantees, are used to encourage foreign investment. Also, based on the study of the correlation and regression dependence of mechanisms for regulating and stimulating the attraction of foreign investment in the economy in modern conditions, the activity of forecast indicators for the development of foreign investment has been studied.

The article examines the investment attractiveness of attracting foreign investment in the economy of Uzbekistan and the factors influencing it. Economic growth: high rates of economic growth attract investors, as they mean market growth and increased demand for goods and services. Political stability of the country: creating a stable political situation in the country or region aimed at reducing risks for investors increases their confidence in the long-term prospects. Tax incentives and preferences for foreign investors: when stimulating the attraction of foreign investment, it is important to use state investment support programs, including tax incentives, subsidies and guarantees. The article also examines the investment attractiveness of attracting foreign investment in the economy in modern conditions and the factors influencing it.

This paper examines the emergence and development of the venture capital (VC) ecosystem in Uzbekistan, a transition economy in Central Asia striving to foster innovation and high-growth entrepreneurship. Drawing on theoretical frameworks related to innovation finance and entrepreneurial ecosystems, the study explores the current landscape of VC activity in Uzbekistan, identifies key structural challenges such as limited exit opportunities, low financial literacy, commercialization barriers, and legal-regulatory gaps and assesses the effectiveness of recent policy initiatives. The analysis integrates insights from the 2024 KPMG report on Central Asia and supplements it with comparative lessons from international case studies, including Israel’s Yozma program, Singapore’s co-investment incentives, and South Korea’s fund-of-funds model. The paper proposes a set of phased policy recommendations to strengthen the VC ecosystem, including legal reforms, investor tax incentives, co-investment mechanisms, and capacity-building initiatives. The findings suggest that while Uzbekistan’s VC sector is still nascent, targeted policy interventions can accelerate its evolution into a robust, globally integrated driver of innovation-led economic growth.

This article analysis the development of MICE tourism (Meeting, Incentives, Conferences, Exhibitions or Events) has become one of the most dynamic directions in the global tourism industry, directly contributing to economic diversification, international cooperation, and the establishment of a favorable business environment. In the context of Uzbekistan, where the tourism sector is rapidly expanding, the integration of inclusivity principles into MICE tourism represents both a strategic necessity and an innovative approach. Inclusivity is understood as ensuring equal access and participation for all social groups, regardless of gender, age, physical ability, or regional background. This implies the creation of barrier-free infrastructure, accessible conference and exhibition facilities, the use of sign language interpretation, and the promotion of gender equality and youth engagement. The research emphasizes that inclusivity in MICE tourism not only broadens participation and strengthens social cohesion but also increases the competitiveness of Uzbekistan’s tourism market at the international level.

This article analyzes the role of tax policy in the financial stimulation of innovative activity at industrial enterprises, as well as the impact of tax incentives and preferences on investment activity. In addition, the influence of tax mechanisms on innovative development is assessed based on statistical and theoretical data. The article presents two tables, on the basis of which analytical conclusions are drawn.

The article examines the foreign practice of granting tax benefits to business entities. Tax incentives given to business entities are usually aimed at stimulating certain activities, stimulating economic growth and encouraging investment. At the end of the research work, the author formulated conclusions and suggestions.

The article explores the intricate mechanisms governing tourism and highlights strategies for fostering sustainable practices. Tourism plays a pivotal role in global economies, driving growth and development. However, to ensure its sustainability, it is essential to comprehend the underlying mechanisms shaping the industry.

The increasing global focus on sustainable development has prompted a growing interest in understanding the roles of green innovation and digitization in fostering economic, environmental, and social sustainability, particularly within emerging economies like Uzbekistan.This study employs Structural Equation Modeling (SEM) to investigate the pivotal roles of green innovation and digitization in fostering sustainable development within the context of Uzbekistan, emblematic of challenges and opportunities for emerging economies. Through a comprehensive conceptual analysis, the research assesses the impact of these initiatives on economic growth, environmental conservation, and social equity. The findings reveal significant contributions of green innovation and digitization to sustainable development, manifested in heightened economic efficiency, reduced environmental degradation, and enhanced social well-being. Emphasizing the indispensability of institutional support, financial incentives, and stakeholder engagement, the study underscores the imperative for effective adoption and integration of sustainable practices and technologies.

This article presents the world experience of increasing the efficiency of the tax
mechanism in the modernization of industry and in stimulating the investment activity of
enterprises. The influence of tax mechanisms, in particular tax privileges in the development of
industry and their orientation on the result, has been analyzed. Also, proposals are made to
strengthen the efficiency and effectiveness of tax incentives in ensuring the stability of the
country's economy

The article highlights the favorable conditions established for the growth of small business and private entreprenurship in New Uzbekistan and provides recommendations for further advancing this sector.

The article discusses the current situation and main trends in the field of financing tourism organizations in Uzbekistan. Both state and private sources of financing were analyzed, special attention was paid to the issues of preferential lending, tax incentives, and subsidizing projects aimed at the development of tourism infrastructure. The article identifies the main problems facing the tourism sector and suggests ways to overcome them based on the analysis of successful practices and strategies.

This article explores teacher motivation in higher education, drawing on international experiences. Motivation, a vital factor in individual and society domains, is examined for its profound impact on collaborative goals. The alignment of employee motivation with employer-provided incentives enhances personal effectiveness. Teacher motivation significantly influences student success, necessitating the identification and assessment of influencing factors. The study delves into diverse global approaches, including those in the United States, the United Kingdom, Western Europe, and Scandinavia. It highlights unique methodologies, assessment criteria, and the decentralized nature of control. The article concludes by emphasizing the interconnectedness of teacher motivation and student outcomes in shaping the future of education.

This article was described methodological aspects of assessment of the investment environment in the special economic zone. Have been studied Gain-Haizlep's terminological pipamide representing the attractiveness of the investment environment, as well as "BERI" index for assessing the attractiveness of the investment environment. Were determined and classified that indicators of assessment for investment activity and investment environment of special economic zones. The significance of special economic zone investment activity in the assessment of the investment environment is explained, and the role of tax incentives given to special economic zones in increasing the attractiveness of the investment environment is described. As a result, proposals and recommendations for assessing the attractiveness of the investment environment have been developed.

In this article, it became known that the benefits provided by the state play an important role in the efficient use of the household lands of the population in eliminating the problem of food insecurity. In particular, the analysis of statistical data on households and farms was studied. In our country, the practice of secondary distribution of land allocated to the population was studied, and its impact on the dynamics of production was determined. Positive and negative factors affecting the use of homestead land by the population were determined. Conclusions based on the mechanisms of financial support for homesteading and the impact of increasing land productivity, attracting new irrigation technologies, and rational, economical use of water in increasing the incomes of the population have been formed.

The article examines the importance of financial indicators in assessing the effectiveness of innovation and investment projects of industrial enterprises. It is emphasized that the growth and contribution of industrial enterprises to the market should not be the main indicators of their development. The article also emphasizes the importance of innovation for the economic and technological development of enterprises, as can be seen from the experience of foreign countries such as the United States. The role of universities in the innovative development of the industrial sector is emphasized, as well as the importance of commercializing innovative products and providing advanced technologies. The article also mentions the importance of modern production assets and the need for financial resources such as loans for the development of enterprises. Another important aspect is the training of workers, specialists and managers of industrial enterprises, including government funding of innovative projects, tax incentives, cooperation between science and industry. Support for innovation in small businesses and the creation of innovation infrastructure are also mentioned.