This article addresses the issues of implementing International Public Sector Accounting Standards (IPSAS) as an important tool for enhancing transparency, accountability, and efficiency in the management of public finances. The objectives and benefits of IPSAS are discussed, including improving the quality of financial reporting, attracting investment, and increasing trust in government institutions. Special attention is given to the process of adapting the standards in Uzbekistan, including the development of national standards, training specialists, modernizing technologies, and providing legal and regulatory support. The challenges associated with the implementation of IPSAS are also analyzed, along with the prospects for their application in fostering sustainable economic development.

In the context of modern financial management and control, the public sector is becoming the object of increasing attention. This article comprehensively analyzes the current state and promising directions for the development of the financial control system in state and public organizations, with special attention paid to optimizing control processes for the efficient use of public resources and achieving strategic goals. In addition, the article examines the problems faced by financial control in the public sector.

This аrticle "privаtizаtion, nаtionаlizаtion аnd public-privаte pаrtnership" prepаred to fаmiliаrize yourself with the regulаtion аnd privаtizаtion of the public-privаte pаrtnership sector, the essence of the science of nаtionаlizаtion аnd its foundаtions, the development of industries, аttrаcting the unemployed to work, аnd functionаl tаsks. The designаtion is widely publicized. The eаrth hаs аlwаys occupied а speciаl plаce in the history of mаnkind, аnd the аttitude towаrds it hаs not lost its significаnce to this dаy. It is аnаlyzed thаt mаn hаs аlwаys tried аnd struggled to own lаnd, use it for economic purposes аnd obtаin а source of income.

This study explores the privatization of state-owned enterprises (SOEs) through Initial Public Offerings (IPO) and Secondary Public Offerings (SPO), with a focus on Uzbekistan's evolving capital market. Drawing on international experiences from countries such as Korea, China, India, and Turkey, the research highlights how SOE listings can enhance corporate governance, attract foreign investment, increase transparency, and stimulate overall economic development. The article analyzes Uzbekistan’s current market environment, including government-led reforms, investor base limitations, weak listing infrastructure, and challenges in disclosure and corporate governance. While recent initiatives demonstrate a strong governmental push for IPOs of major SOEs, the study identifies systemic barriers such as insufficient institutional investors, underdeveloped underwriting practices, and a lack of market awareness among retail investors. The paper concludes with actionable recommendations, including phased IPO implementations, capacity building for investment banks, strengthening disclosure practices, and fostering public interest in equity investment. The findings aim to support Uzbekistan’s strategic transition from a state-led to a market-oriented economy through sustainable and well-managed privatization programs.

The article reveals the essence of the service sector, studies its main indicators and development prospects. The role and importance of the service sector in the national economy, its share in GDP and main indicators are also statistically analyzed.

The article reveals the essence of the service sector, studies its main indicators and development prospects. The role and importance of the service sector in the national economy, its share in GDP and main indicators are also statistically analyzed.

This article provides an in-depth analysis of the theoretical and practical foundations of state regulation of the real sector. Specifically, it defines the role of the state within the economic system, evaluates the effectiveness of regulatory mechanisms, and examines the interactions between institutional and market-based approaches in a comprehensive manner. Within this framework, the study systematically highlights how state intervention is implemented through legal, financial, and administrative instruments, and assesses their impact on real sector entities. Additionally, the paper explores the specific features of public policy in various sectors of the economy – including industry, agriculture, infrastructure, and services –  and evaluates its influence on economic stability. Based on the findings, the study offers policy recommendations aimed at improving the efficiency of real sector regulation in the national economy.

The article describes the stages of the organization and development of audits in the Republic of Uzbekistan, the features of the organization of audits in the public sector, and the theoretical issues of applying international audit standards in practice.

This article reveals the significance, specifics of the public utilities sector, which is one of the most important sectors of the economy, and methods of statistical assessment of its development. The foreign experience of statistical study and evaluation of the sphere of public utilities, ways and mechanisms of its effective use are also studied.

This article examines current issues related to improving the management efficiency of water management facilities through public-private partnerships (PPPs). It analyzes existing problems with water infrastructure, insufficient funding, and low levels of management effectiveness. Particular attention is paid to opportunities for attracting private investment, implementing modern technologies, and improving the quality of services provided through PPPs. It is demonstrated that the development of public-private partnerships facilitates the modernization of water management facilities, reduces the burden on the state budget, and ensures the sustainable development of the sector.

The article, using scientific approaches, studies in detail and reveals the role of the service sector in the economy, its essence, and also conducts a statistical analysis and study of its main indicators and development prospects.

This article analyzes modern approaches to the application of innovative projects in the housing and communal sector. Innovation will consider new technologies to improve energy efficiency, use environmentally friendly building materials, manage water and waste, and provide convenient services for residents. The article discusses the importance of these innovative approaches, their contribution to the housing and communal sector, and the future development prospects of these projects. Innovative projects are not only economically effective, but also play an important role in ensuring environmental sustainability. The article also focuses on financial support mechanisms, public-private partnerships and sustainable development.

This article analyzes the current state and trends of investment in tourism in Uzbekistan. The volumes and sources of investment in tourism, their role in developing tourism infrastructure and improving the quality of services are considered. Aspects such as domestic and foreign investment in the industry, government policy and the impact of economic factors on the tourism sector were also studied.

This article examines the difficulties in creating and improving a sustainable management system in the tourism sector, as shown in the experience of South Korea. The study systematically studies the integration of sustainable development ideas into tourism policy, public-private partnerships, digital management strategies, and methods designed to increase environmental responsibility. It is noted that in South Korea, new technologies, the concept of “smart tourism” and a systematic management approach that takes into account the interests of local communities in tourism management have been developed. The results of the study reveal the possibilities of applying international best practices in implementing a sustainable management system in the tourism sector of Uzbekistan.

This article examines the role of private investments in the development of pilgrimage tourism infrastructure in Uzbekistan, assessing their economic impact and the influence of recent reforms on the sector. The study employs statistical analysis, comparative (international) analysis, SWOT analysis, and content analysis to evaluate current trends and the investment potential of pilgrimage tourism infrastructure. The findings reveal that private sector involvement is becoming a key driver in modernizing infrastructure, improving service quality, and increasing the flow of pilgrims. In particular, the expansion of public-private partnership mechanisms, digitalization, cluster-based development, and strengthened international cooperation offer new opportunities for the sustainable growth of pilgrimage tourism.

This article explores the theoretical and methodological foundations of analyzing income redistribution within public financial policy using the CEQ (Commitment to Equity) methodology. Additionally, a brief analysis of the current state of the informal sector in Uzbekistan is provided, which is not directly reflected in the methodology. The conclusion includes findings on how the methodology has been piloted in the fiscal policies of several countries and has been applied to support fiscal reform. The paper highlights the potential of achieving social justice and sustainable economic development through effective fiscal policy.

The article discusses the features of improving the audit of expenditures in the public sector in the Republic of Uzbekistan and theoretical issues of using international experience.

This article examines the relationship of the household sector with economic events and processes, as well as its influence on the socio-economic development of the country. It reviews key theories, such as the life cycle theory (Modigliani) and the permanent income hypothesis (Friedman), that explain the saving and consumption behavior of households. It analyzes factors influencing the saving rate, including demographic changes, economic growth, income uncertainty, and interest rates. Particular attention is paid to the role of pension savings, inheritance, and public policy in shaping household financial decisions. The article also touches upon the functioning of the stock market and its interaction with households, as well as the impact of technological and social changes on the saving rate. It concludes by emphasizing the importance of taking into account the historical context and contemporary economic conditions in understanding the dynamics of saving and its role in economic development.

This article examines the theoretical foundations of the development of industrial sectors based on public-private partnerships (PPPs). PPP projects are aimed at improving infrastructure and services by combining public and private sector resources. The role of PPPs in stimulating innovation in the industrial sector and ensuring economic growth is outlined. The theoretical foundations of the development of industrial sectors based on public-private partnerships and the approaches of economists are also reviewed. At the same time, PPP models that reflect their impact on industry are also highlighted.

In recent years, the financing of higher education has undergone significant transformations, influenced by shifting economic policies and the increasing demand for educational services. This article examines the evolution of financial planning in higher education institutions (HEIs) worldwide, highlighting the interplay between public and private funding sources. It explores various financing models adopted by countries, particularly focusing on the roles of government and private sector contributions. Comparative case studies from the United States, Germany, and the United Kingdom illustrate the diverse strategies employed to ensure access, quality, and sustainability in higher education. The article concludes with key lessons for HEIs aiming to navigate financial challenges and achieve long-term growth, emphasizing the importance of strategic financial planning, revenue diversification, and institutional autonomy.

This article covers the issues of improving internal audit in the public sector. It is proposed to use foreign experience in the organization of internal audit.

This article provides a systematic analysis of the organizational and legal foundations of personnel selection for the public civil service in the Republic of Uzbekistan, as well as the ongoing reforms in this area. Based on official statistical data, the dynamics of recruitment processes for the public civil service are presented. The article also puts forward a set of proposals and recommendations aimed at ensuring the effective organization of public service, the introduction of modern mechanisms for personnel selection, and enhancing the efficiency of the sector.

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.

This article provides an in-depth analysis of public-private partnership (PPP) mechanisms in Uzbekistan, focusing on international best practices and the potential for their adaptation to national conditions. Case studies from the United Kingdom, Turkey, China, Canada, Australia, Singapore, Malaysia, India, UAE, and South Korea are examined, highlighting their advantages, disadvantages, risk management approaches, and institutional frameworks. The paper explores barriers, opportunities, financial and legal aspects of PPP development in Uzbekistan, employing SWOT and PESTEL analyses. Statistical data on investment volumes, job creation, and the impact of PPP on improving the quality of tourism services are included. Finally, the study proposes 10 concrete recommendations for government, private sector, and international stakeholders.

This article examines how financial stability in agriculture can be enhanced through the integration of budgetary, insurance and banking mechanisms of agricultural financing. The main purpose of the study is to assess the synergistic effect of combining government budget support, agricultural insurance and commercial bank lending in the context of Uzbekistan’s rural sector. The methodological framework includes a literature review, correlation and regression analysis, an insurance pricing model, credit risk analysis and the assessment of a farm capitalization index. The empirical database is built using statistics from international organizations such as the IMF, FAO, World Bank and OECD, as well as official data from Uzbekistan. The results show that higher public agricultural expenditure reduces the volatility of agricultural growth, expanded insurance coverage improves farmers’ access to credit, and insured loans exhibit significantly lower default probabilities. The relatively low farm capitalization index indicates that Uzbekistan’s agricultural sector is undercapitalized and constrained in terms of long-term investments. The authors argue that the integrated use of budgetary support, insurance schemes and bank lending should be viewed as a strategic direction for strengthening financial stability in agriculture and propose practical policy recommendations for agricultural and financial authorities.