This article presents the concept of insolvency (bankruptcy) and its content, the definitions of the concept in various scientific publications, the methodology of insolvency analysis, and the relevance of the topic. The Law of the Republic of Uzbekistan "On Bankruptcy" was repealed and the Law of the Republic of Uzbekistan "On Insolvency" was adopted. This Law was developed in accordance with Article 155 of the State Program for 2020. The article describes the foreign models of bankruptcy prediction and the indicators used in them. As a result of the research, was formed the author's approach to preventing insolvency (bankruptcy) and recommendations were developed.

This article analyzes the regulatory and legal frameworks regulating gender equality and personnel policy in Uzbekistan. The study comprehensively studied international standards, national legislation, civil service reforms, gender-legal expertise, gender audit, personnel reserve and issues of ensuring equal opportunities in leadership positions, and revealed the practical importance of gender equality in public administration and personnel policy based on the Laws of the Republic of Uzbekistan No. О'РГ-562, No. О'РГ-561, No. О'РГ-788, the Strategy for Achieving Gender Equality by 2030, the Decree of the President of the Republic of Uzbekistan No. PF-95 dated June 19, 2025, and the World Bank's reports "Women, Business and the Law 2024" and "Uzbekistan Country Gender Assessment". It also analyzed the views of John Rawls, Max Weber, Amartya Sen, Martha Nussbaum, Anne Phillips and Sylvia Walby, the experience of Sweden, France, Germany and Canada. As a result, gender equality is not only at the level of legal guarantees, but also in the areas of open competition, meritocracy, effectiveness, a reserve of leadership personnel, safe The need to develop it as a management mechanism related to the working environment and institutional monitoring was justified.

This article discusses debt slavery, the first adoption of the bankruptcy law, government defaults, the occurrence of insolvency, elements of insolvency, the need to change the statute of limitations for collecting tax debts, artificial debt, writing off bad debts and other issues. improving its mechanism by studying foreign experience.

Selection of modern management personnel and assessment of leadership potential is one of the highest goals of our state, building a democratic state based on the rule of law, civil society, development and liberalization of various spheres of life. Today it is also a requirement that he pay attention to his teacher, spirituality and competence, as well as encourage increased public control over the activities of leadership personnel. Leadership cadres mobilize society, awaken existing creative forces in people, and develop socio-economic life.

This article discusses the origin of monopoly, various definitions given to it, regulation of monopolies and increasing the role of the state in it, the essence, theoretical foundations, necessity of anti-monopoly management, and the importance of developing a competitive environment in our country.

This article summarizes the legal framework, objectives and stages of property valuation. After the independence of the Republic of Uzbekistan, the field of assessment began to develop in our country, and at the same time its legal framework was also updated and improved. Laws Relating specifically to assessment activities are studied into two groups, General and private laws. The main document regulating the assessment activity is the law “on assessment”, the decision “on measures to further develop the market of assessment services”of June 1, 2018 PQ-3764 on the development of this activity, and the decisions “PQ-4381” of July 1, 2019 on further improvement of assessment activities and measures to simplify the mechanisms for the sale of enterprises with low.

This study examines the relationship between key macroeconomic indicators,
including the Human Development Index, Gender, Business, and Law indices, as well as the ease of doing business index and import level, with the inflow of foreign direct investment into Uzbekistan. Using OLS regression, correlation analysis, cointegration tests, and other econometric techniques, the analysis reveals that changes in the Human Development Index, Gender Index, Business and Legal index, and Import level positively correlate with foreign investment inflows. This suggests that human development, gender equality, business environment, and improved import policies play crucial roles in attracting foreign investments.

This article talks about laws, decisions and presidential decrees related to the development of small business and entrepreneurship in Uzbekistan. Since the first years of independence, Uzbekistan has paid great attention to the development of the legislation and legal framework for entrepreneurship, the protection of the rights of entrepreneurs, the organization of their financial support, the training and retraining of personnel, and the development of the market infrastructure serving small businesses.

The article is devoted to the study of the legal regulation of the market of digital assets and cryptocurrencies, which is one of the most relevant and dynamically developing areas of modern law and economics. The work examines the main approaches to the regulation of digital assets in various countries, analyzes the advantages and disadvantages of existing legal norms and proposals for their improvement. Based on the analysis, recommendations are proposed for the formation of an effective legal framework that can ensure the stable development of the market for digital assets and cryptocurrencies, while minimizing potential risks.

From a theoretical point of view, the article highlights the foreign experience of legal regulation of the organization of internal control and audit, which includes the stages of development of legal support for the organization of internal control and audit around the world, the provisions of the Sarbanes Law. The Oxley Act on the organization of internal control, including: issues such as corporate responsibility, auditor independence and conflict of interest, transparency of financial reporting, creation of regulatory bodies at the organizational and state levels are explored.
The article also provides a more comprehensive overview of the responsibilities for setting up and maintaining internal controls and the requirements for a board of directors in the UK. In addition, the main documents in the field of regulation of internal control and audit in the EU countries were studied. Unlike foreign countries, our national legislation subjected to a critical analysis of the existing legal documents on the organization of internal control and audit.

This article focuses on examining the efficiency and economic benefits of managing public procurement for budget organizations in the Republic of Uzbekistan through electronic stores. The primary objectives of digitizing public procurement processes in Uzbekistan are to reduce corruption, ensure cost-effective use of budget funds, and increase transparency in the procurement process. The Law on Public Procurement (OʻRQ-684), adopted on April 22, 2021, and the Resolution on Measures for Improving the Public Procurement System and Promoting Small Business Participation (PQ-249), issued on July 10, 2024, have established new opportunities for conducting public procurements through electronic stores, marking significant steps toward economic efficiency. This article provides a detailed analysis of the impacts of using electronic stores in public procurement on Uzbekistanʼs economy, drawing comparisons with the experiences of countries like Indonesia, Kazakhstan, and Estonia. The study, based on public procurement outcomes via electronic stores from 2022 to 2024, reveals valuable insights into effective fund utilization and potential savings.

This article discusses the role of Islamic finance in Qatar’s economy, Islamic financial institutions located in Qatar, including Islamic banks, Islamic insurance companies, and the financial accounting standards used in them. The legal basis of the financial accounting standards used in Qatar will be covered. It examines the application of financial accounting rules in Qatari law to commercial organizations and Islamic financial institutions and reveals how two different financial accounting standards are used in the country.

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.

The article discusses measures to stimulate export operations, regulate imports, their regulation by law, innovative activities and, in general, measures taken to ensure the balance of foreign trade, newly introduced laws, amendments and their significance.

The article highlights the main content and essence of the newly adopted Corporate Governance Principles by the Organization for Economic Cooperation and Development in 2023. The work reveals the main purpose of these principles and their legal status, providing brief commentary on the principles. Based on the research results, conclusions were drawn regarding the use of corporate governance principles in Uzbekistan.

This article analyzes foreign legal approaches to regulating tour and excursion activities and defines the role of tourist police within the system of ensuring tourist safety. The paper examines institutional models for interaction between law enforcement agencies and tourism management bodies, as well as mechanisms for monitoring the activities of tour guides. Based on a comparative legal analysis of regulatory acts, this paper identifies the primary models for tourist police participation in regulating tour and excursion activities and applying administrative enforcement measures. It is concluded that while tourist police generally do not directly license guides, they play an important role in maintaining public order, identifying illegal activities, and protecting the rights of tourists.

The article examines the strategic priorities for implementing the Law “On the Creative Economy” (No. ZRU-970, 2024) as well as Presidential Resolutions No. PP-64 (February 16, 2026) and No. PP-358 (October 14, 2024), aimed at supporting and advancing the creative sector in New Uzbekistan. Artificial intelligence (AI) is identified as a transformative driver of the creative economy, expanding opportunities for creative production while simultaneously introducing new challenges for traditional professions. The paper explores the impact of AI on creative industries, including art, music, film, literature, and media. Particular emphasis is placed on the role of generative neural networks, machine learning, and natural language processing technologies in enhancing creative efficiency and productivity. Using Uzbekistan as a case example, the study substantiates the strategic importance of training creative professionals equipped with AI-related competencies. The issues of authorship, intellectual property protection, and the evolving freelance labor market in the context of widespread AI adoption are also discussed.

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.

This study is devoted to the analysis of the development processes of women's entrepreneurship in Uzbekistan, the existing institutional environment and factors that hinder the expansion of this activity. The study deeply studies the role of women's entrepreneurship in economic development, their activity in the labor market, and the possibilities of using financial and institutional resources. In particular, the economic and legal conditions created for women in the country are analyzed based on the "Women, Business and Law" index developed by international organizations, including the World Bank, and national statistical data.

This article analyzes the theoretical issues of long-term assets in the field of accounting. In various approaches, such assets in regulatory documents are presented as resources acquired by enterprises for shares, bonuses or long-term exploitation. Also, long-term financial investments and assets recognized as investment property are considered one of the effective directions of capital allocation in the future. Therefore, it is urgent to reconsider the classification and characteristics of long-term assets.

This article examines the theoretical and legal essence of the concepts of tax optimization and tax avoidance and analyzes their differences based on academic sources and practical approaches. The study systematizes the main criteria and distinguishing features that make it possible to differentiate these two concepts and explores the specifics of their manifestation in practice. In addition, the practical application of these criteria is illustrated through examples, and recommendations are developed to prevent tax disputes and improve the efficiency of tax administration.

This article analyzes the importance of effective tax administration in the context of the national economy. Detailed information is provided on the theoretical foundations of tax administration, its tasks, and main functions. The evolution of the tax system, and modern trends, including directions for improving tax administration within the framework of digitalization and globalization processes, are studied. The article also develops proposals for developing the national tax system based on international experience. Innovative approaches and strategic measures to strengthen trust between tax authorities and taxpayers and increase compliance with the law are discussed.