The article examines international experience in the formation and functioning of mass appraisal systems using the examples of selected countries. The selected countries include the United States and Sweden, where mass appraisal systems have been successfully operating for several decades, as well as Lithuania and Slovenia, where mass appraisal systems were introduced relatively recently, at the beginning of the 21st century. A comparative analysis and generalization of the main aspects of mass appraisal systems in the selected countries are conducted. In particular, the article addresses legislative regulation of mass appraisal, management of the mass appraisal process (in terms of the distribution of functions and powers among key stakeholders), consideration and analysis of input data related to the economic and physical-technical characteristics of real estate objects, as well as the application of valuation approaches and methods in the appraisal of specific types of real estate.

This article analyzes the current state and current problems of innovative development of regional infrastructure in our country. The process of modernization of infrastructure and the introduction of innovative solutions plays an important role in increasing the economic stability and competitiveness of regions. Therefore, the study examines the main factors affecting the development of regional infrastructure, existing problems and ways to solve them. The analysis shows that the main obstacles to the implementation of infrastructure projects are the lack of financing, outdated technologies, institutional problems and territorial disparities. The article also analyzes advanced foreign experience and puts forward effective strategies for the formation of innovative infrastructure. The article also develops scientific and practical recommendations for the development of regional infrastructure and highlights its impact on sustainable innovative development. The results of the study can be of practical importance in the processes of regional policy formation and infrastructure planning.

This article analyzes the importance of property tax, which is one of the most important sources of income in the financing of the local budget in the stabilization of the state budget, the possibilities of foreign experience in further improving the mechanism for calculating property tax.

This article examines the importance and methods of improving the corporate governance system based on international standards, as well as what benefits this process can bring to organizations. Information is provided on modern approaches to corporate governance, globally accepted standards, as well as the importance of their application in the creation of an effective and transparent management system of corporations. The article discusses ways to improve the activities of organizations and ensure their long-term stability using systematic and integrative approaches to management, taking into account international experience and advanced practices. At the same time, in changing economic conditions, the strategic importance of implementing responsible and effective management systems is widely covered.

In this article, the issues of developing the audit system of the Republic of Uzbekistan on the basis of international experience are widely studied. The study analyzed the international practice of regulating audit activities, including the experience of the United States, United Kingdom, Germany and Japan. Scientifically based recommendations have been developed to introduce international audit standards, improve auditors’ skills and improve audit quality control mechanisms. The article analyzes the current state, achievements and shortcomings of the audit system of Uzbekistan and sets out directions for its adaptation to international standards. Conclusions have been formulated to ensure the competitiveness of the national audit system by introducing modern mechanisms for regulating audit activities, increasing personnel capacity and strengthening quality control.

The article examines the current trends in the digitalization of the banking sector, focuses on the analysis of international experience and the specifics of the introduction of digital technologies in Uzbekistan. Examples of successful transformation of banks such as Tinkoff Bank, WeBank and Monzo are given, which demonstrate the effectiveness of using mobile applications, artificial intelligence, blockchain technologies and CRM systems. The prospects for the development of Kapitalbank in the context of digitalization, including the introduction of new technologies, improving customer service and strengthening information security, are studied. Based on the analysis, recommendations are proposed to accelerate the digital transformation of the banking system of Uzbekistan, taking into account national characteristics and international experience.

The article examines the tourism potential of the region, its current state, problems and innovative ways to solve them. Recommendations for the development of tourism are given based on foreign experience and the latest statistical data. It is emphasized that the tourism potential of Navoi region can be further developed through innovative approaches such as smart tourism, ecotourism, and cultural tourism.

This article explores the relevance, key directions, and outcomes of attracting foreign investments into the economy of Uzbekistan. It analyzes current economic reforms, the simplification of the tax system, legal guarantees, and preferential treatment offered to foreign investors. The study also highlights the importance of improving the investment climate through international experience, promoting public-private partnerships (PPPs), and investing in infrastructure, digital economy, and green energy. The paper presents practical recommendations for enhancing investor confidence, minimizing bureaucratic barriers, and strengthening legal frameworks to boost foreign direct investment in Uzbekistan.

The article considers the current state of small and medium-sized businesses (SMB) in Kazakhstan on the basis of a comprehensive analysis of state measures to support entrepreneurship in Kazakhstan, identifies the main barriers that hinder its growth and development. Special attention is paid to the problems of lending, taxation and access to information resources. The author considers effective strategies implemented by the government of Kazakhstan within the framework of national programmes and initiatives, and assesses their effectiveness on the basis of available empirical data. International experience is also analysed to identify the most successful incentive mechanisms. The paper offers specific recommendations for improving the institutional environment and developing a comprehensive system of support for priority areas of SME development. The importance of creating favourable conditions for innovation and increasing the export potential of enterprises is discussed. The final part is devoted to strategic planning at the state level to achieve sustainable socio-economic development.

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 discusses innovative technologies in tourism. It also analyzes international experience, and the application of innovative technologies in our country. The improvement of the quality of services of tourist organizations and the development of tourist attraction strategies with the help of innovative technologies in tourism is also provided

This article discusses the theoretical and practical issues of improving the taxation system of business entities in Uzbekistan. The ways of supporting entrepreneurial activity through liberalization of tax policy, simplification of taxation mechanisms and digitalization of tax administration are analyzed. Also, the existing problems in the taxation of small and medium-sized businesses, organizational and legal mechanisms for their elimination, and directions for improvement based on foreign experience are indicated. The results of the study include proposals aimed at creating a favorable tax environment for business entities, ensuring transparency of taxation, and stimulating economic growth.

The article provides an overview of the procedures for assessing the activities of tax authorities, the main objectives of the assessment, scientists who conducted research in this area, and their views, indicators by which the effectiveness of tax authorities is assessed, their content, the effectiveness of tax authorities in foreign countries and the Republic of Uzbekistan and their current state.

This article discusses the features of accounting for non-governmental non-profit organizations, advanced approaches and effective experience of foreign experience. In addition, the importance of non-governmental non-profit organizations in the public life of the country and their role in the country’s economy was also analyzed. In addition, comments are given on the practice of compiling accounting reports of non-governmental non-profit organizations in accordance with international standards and submitting them to the relevant authorities, reporting forms for non-governmental non-profit organizations implemented with the introduction of program objectives and based on foreign experience in storage costs, proposals were put forward. At the end, prospects and conclusions are given for the development of the activities of non-governmental non-profit organizations based on foreign experience in accounting.

The article examined the integration of the digital economy and public debt management, as well as the formation of new financial models. Innovative areas of Public Debt Management based on Artificial Intelligence, big data, Blockchain and fintech technologies were analyzed. Scientific conclusions were developed based on international experience and macroeconomic indicators of Uzbekistan.

This study analyzes the role, importance, and mechanisms of the circular economy in achieving sustainable development. The circular economy contributes to rational use of resources, reduction of waste, and ensuring environmental sustainability. Furthermore, this model harmonizes economic growth, social well-being, and environmental protection through the establishment of sustainable production and consumption systems. The research examines the advantages of the circular economy, international experience, and opportunities for its implementation in the national economy.

The article examines the problems of beekeeping, availability of opportunities, beekeeping products, market relations and beekeeping in the country of Ethiopia. The presence of beekeeping practices, marketing system, beekeeping exports, opportunities and restrictions has been studied in Ethiopia. Based on the data studied, the author's views are described.

This article is devoted to a comprehensive analysis of the possibilities, problems, and prospects for the development of the small business and private entrepreneurship sector of Uzbekistan in the context of the digital economy. The study examines the mechanisms of the impact of digital transformation on small businesses, an analysis of the current situation, foreign experience, and best practices. The digital economy creates enormous opportunities for small businesses: expanding market boundaries, reducing operating costs, and introducing new business models. Although digital transformation is developing rapidly in Uzbekistan, the level of use of digital technologies in the small business sector lags behind the indicators of developed countries. The article presents proposals for developing digital literacy programs, creating financial support mechanisms, and improving infrastructure to accelerate the digitalization of small businesses.

This article examines the issues related to improving the accounting system for tax benefits and preferences granted to enterprises. It analyzes various forms of tax relief, their economic efficiency, and their impact on business operations. The article also highlights the challenges encountered in maintaining tax benefit records, the existing legal and regulatory framework, and the possibilities for integration with information systems. Based on advanced international experience, the study proposes improved approaches to ensuring transparent and efficient accounting of tax preferences, along with specific recommendations for implementation.

This article analyzes the implementation of the green economy concept in Uzbekistan, its management system, and current directions for improving this system. It also substantiates the need to ensure environmental sustainability, rational use of resources, develop renewable energy sources, and conduct socio-economic reforms based on the principles of a green economy. The article develops proposals and recommendations for improving the green economy management system in Uzbekistan, based on foreign experience and national development strategies.

The article primarily focuses on international practices in tax administration, particularly on the organizational forms of tax administration in developed and developing countries, as well as the factors influencing the impact of tax administration mechanisms on the state budget and economic development in these countries. In addition, the article presents scientific proposals and practical recommendations on applying the experiences of developed countries in tax administration to further improve and advance our countryʼs budget system and economy to a higher level.

The article analyzes the mechanisms of attracting foreign investments and existing challenges in Uzbekistan. The research focuses on improving the investment climate, creating favorable conditions for foreign investors, and identifying directions for their further enhancement. In addition, based on the experience of leading foreign countries, effective mechanisms suitable for Uzbekistan are proposed.

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.

The article explores the risks associated with the use of digital platforms and their impact on the economy, security, and social life. It analyzes the differences in the development of the digital economy between developed and developing countries, as well as the challenges of measuring it statistically. Furthermore, the article provides a detailed overview of risks related to digital platforms – from social environment threats to financial fraud, cybercrimes, psychological impacts, and algorithmic manipulations. Specific measures for developing e-commerce in Uzbekistan, existing obstacles, and international experience are also discussed. Real-life examples of common types of internet fraud are presented to raise public awareness and digital literacy.

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.