The article examines the current issues of improving the efficiency of managing the entrepreneurial activities of sports organizations in Uzbekistan. An economic mechanism is proposed, aimed at optimizing the processes of income generation, expense control, and enhancing the overall financial stability of a sports organization. The mechanism includes financial-economic, marketing, organizational-managerial, and control-analytical blocks. The effectiveness of the proposed mechanism is demonstrated using the example of the "Lokomotiv" football club; its main sources of income and expenditure directions are analyzed, and target indicators for performance assessment are also proposed.

The article states that the methodology of tax administration is an important aspect of any tax system, and its continuous improvement is important in ensuring the effective collection, compliance and fairness of taxes. This article examines the main problems encountered in the methodology of tax administration and suggests a strategy for improvement. In order to solve these problems, several strategies for improving the tax administration methodology are proposed. By addressing these challenges and implementing the proposed strategies, tax administrations can improve their efficiency, encourage voluntary compliance, and optimize revenue collection. The improved methodology of tax administration helps to create a fair and efficient tax system that supports economic growth and sustainable development.

In recent years, distance learning has become an integral part of Uzbekistan’s education system, yet a unified methodological framework for assessing its quality against international norms has not been established. This article proposes an analytical model for assessing distance learning quality based on international digital education standards (ISO/IEC 40180, ISO 21001, IMS Global/1EdTech, SCORM and xAPI, Quality Matters, OpenupEd, and the European Standards and Guidelines — ESG). The model is expressed as an integral quality index (SI) combining six dimensions: content and curriculum quality, instructional design, technological infrastructure and interoperability, learner support and engagement, assessment and learning outcomes, and quality management. The study draws on a systematic review of the literature, a comparative analysis of international standards, and secondary data. The analysis shows that national distance learning platforms (EDUUZ, the digital resources of IT-Park University) are advancing rapidly in content and technology but lag behind international norms in instructional design, learning analytics, and continuous quality management. A continuous-improvement mechanism is proposed that links quality assessment with methodological management. The findings are of practical value to educational institutions, accreditation bodies, and regulators.

This article develops an economic model for the transition of public higher education institutions to a program-based (performance-oriented) budgeting system in the context of a transitional economy. The study proposes an economic and mathematical funding model in which the amount of allocated funding consists of a baseline allocation and a performance-based component linked to an integrated performance index. A four-stage implementation model is substantiated, providing for the gradual increase in the share of performance-based funding. A comparative analysis of international experience is conducted, and the proposed model is adapted to the specific characteristics of a transitional economy. The findings offer a systematic approach that links public budget allocations to educational quality and institutional performance, minimizes financial risks, and enhances the efficiency of resource utilization.

В данной научной статье рассматривается совершенствование организационно-экономического механизма организации и управления клиентоориентированной маркетинговой деятельностью в коммерческих банках. В частности, предложен иерархический подход, позволяющий разрабатывать и оценивать клиентскую политику. Для оценки уровня удовлетворенности клиентов банковскими услугами в коммерческих банках представлена обновлённая методология на основе применения метода GAP-анализа. Предложена специальная инструкция для сотрудников маркетингового отдела по работе с клиентами, а также по выполнению организационных и аналитических задач. Кроме того, разработаны методические основы сегментированной маркетинговой политики, направленной на повышение конкурентоспособности коммерческих банков, а также принятия стратегических решений, соответствующих микро- и макросегментам потребителей.

This article proposes a methodology for determining and analyzing the volume and value of “non-working” savings of the population of Uzbekistan, that is, investments and reserves in monetary and non-monetary form, not attracted to the official economy as investments. The methodology takes into account the specifics of the economy, in particular, the high level of influence of the US dollar on the domestic market, the high share of the shadow economy, and the low level of development of investment companies. This study proposes a multi-stage approach, in particular a multi-stage approach that combines macroeconomic balance methods, household microdata, behavioural models of cash demand, and a Bayesian structural module for resource integration. Data sources, validation processes, distribution by region, and implementation algorithm are described.

This article is devoted to the issues of improving the system of sale of steppe-pasture livestock products and modernization of the network. Also, modern approaches to processing, transport services, marketing and management of steppe-pasture livestock products are proposed. It is also proposed to use advanced technologies and innovative methods to solve the ecological and social problems of the region.

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 discusses the development of a commercial risk management concept aimed at a holistic presentation of scientific hypotheses and ideas, patterns, goals and objectives, principles and functions of management, theoretical and methodological issues related to management methods and methodology for developing risk management strategies in modern enterprises. Based on the proposed risk management concept, a conceptual model is proposed that makes it possible to philosophically and conceptually comprehend the essence of risk management based on the basic rules of modern concepts of commercial, commercial management, strategic management and risk management, clarify possible sources of commercial risks, clarify the interrelation of a complex of scientific knowledge on risk management.

This comprehensive article will discuss the situation of unemployment in Uzbekistan with special attention. The article examines the economic and social consequences of unemployment, its causes and effects on individuals and society. It provides an in-depth analysis of the level of unemployment in Uzbekistan based on statistical data and a forecast of future trends. In addition, the article highlights the need for strategic planning and intervention, and suggests a number of preventive measures to address the problem. The article represents a combination of quantitative and qualitative research methods that offer a holistic view of the topic.

This article discusses the possibilities of using information technologies in the development of digital logistics in Uzbekistan. The development of digital logistics creates additional opportunities and conveniences for both the state and the population, and most importantly, for companies. Today, companies across all industries are digitizing and changing their models based on new digital transformation trends. Companies continue to offer new processes or modify existing ones. In addition, the establishment of a new corporate culture, even the introduction of a new customer experience to meet the changing needs of consumers and the market, customer requirements. In particular, digital transformation in logistics and transport will help network companies take advantage of new technologies and be competitive in an ever-expanding market. the possibilities of using information technologies in the development of digital logistics are organized, scientific, methodological and practical proposals and recommendations are presented.

The article is devoted to the consideration of the problems arising in the process of globalization and experienced in adjusting the National Accounting Standards (NAS) in Uzbekistan, including the standard related to intangible assets, in compliance with the International Financial Reporting Standards (IFRS), as well as the solutions proposed thereof. Herewith the author proposes the recommendations worked out for recognition of intangible assets, assessment of book value, the method of calculating amortization, revaluation model, the order of disclosure of information on intangible assets in the financial statements in accordance with international standards (IFRS 38). Moreover, there some considerations on the revaluation model of intangible assets to assess their impact on initial value, amortization, long-term and total assets.

In this article, the need for a mortgage loan, its working mechanisms, and specific aspects of the Islamic mortgage offered by Islamic financial institutions were studied. Also, the Islamic financial instruments used in housing financing in different countries and their advantages were analyzed, and a comparative analysis of the Islamic mortgage and the mortgage offered by traditional banks was also carried out.

This article considers the theoretical, methodological and practical aspects of optimizing the economic mechanism for meeting the financial needs of small businesses from the perspective of spatial and regional economics. Using official statistical data for the Kashkadarya region and the Republic of Uzbekistan for 2022–2024, an in-depth comparative analysis of the employment dynamics of small businesses and their share in the overall regional employment structure was conducted. An econometric double linear regression model was identified and validated, which indicates a significant relationship between the expansion of the human resource potential of the sector and its structural advantage in the local labor market (R^2 = 0.934). The very high share of small businesses in regional employment (up to 78.7%) is justified by the need to move from broad lending methods to progressive financial engineering. A conceptual framework is proposed for the development of financial and credit support for small businesses at the meso level, including guarantee funds, syndicated microfinance and public-private investment partnership mechanisms.

This article examines the development dynamics of the digital payment system in Uzbekistan and its impact on the economy and financial inclusion. By analyzing the activities of local payment systems (Uzcard, Humo, Payme, Click, and others), the article highlights annual growth indicators of digital payment volumes, the share of non-cash settlements, and reforms implemented under the national "Digital Uzbekistan-2030" strategy. The study concludes with scientifically grounded proposals and recommendations for further improvement of digital payment infrastructure and expanding financial services to all segments of the population.

The increasing digitalization of financial regulation has accelerated the adoption of Regulatory Technology (RegTech) and Supervisory Technology (SupTech). However, existing studies typically examine these technologies independently, overlooking their interconnected roles within the financial regulatory ecosystem. This study develops an integrated conceptual framework based on the synthesis of existing literature to identify the common drivers and barriers influencing RegTech and SupTech adoption. The framework highlights the interaction between commercial banks and central banks and demonstrates that technology adoption is shaped by enabling and constraining forces operating across the regulatory ecosystem. The framework provides a foundation for future empirical research and policy development

This article analyzes reforms in the practice of taxation of agricultural enterprises and their effectiveness. Regulatory documents developed for the purpose of development of the agrarian sector were studied, suggestions and recommendations were made regarding the fair taxation of agricultural enterprises and the workers working in them.

Over the past decade, digital distance learning platforms have become a key element of the global education services market, which reached approximately USD 369.7 billion in 2024 and is projected to exceed USD 731.8 billion by 2034. The article proposes an analytical model for assessing the economic effectiveness of distance learning platforms, taking into account three groups of indicators: costs (licensing, infrastructure, content, and support); student engagement (user activity, time on platform, course completion rate); and the quality of educational services (satisfaction, academic performance, career outcomes). A comparative economic analysis is conducted based on data from Coursera, edX, Udemy, LinkedIn Learning, and Khan Academy for 2023–2024. It is shown that the introduction of digital platforms enables educational institutions to reduce operating costs by 20–35% while simultaneously increasing the accessibility of education. The findings are applicable for managing the quality and financial sustainability of educational programs in the Republic of Uzbekistan.

This article examines the mechanisms for digitalizing the management system and introducing innovative approaches using the textile industry of Uzbekistan as an example. The article highlights the theoretical foundations of digital transformation and the importance of digital technologies in enterprise management. In addition, it analyzes statistical indicators of the textile industry for 2020–2024, including production volume, exports, employment, and the number of enterprises. The study assesses the digital maturity level of enterprises and proposes the “Textile Industry Digital Integration Model,” aimed at the gradual digitalization of the management system.

This article examines the improvement of tax administration through the formation of tax reports and the electronic documentation of agricultural product purchases. The study scientifically substantiates the transfer of authority for generating tax reports on property tax and land tax paid by legal entities, as well as personal income tax and social tax, to tax authorities, thereby removing this obligation from taxpayers. This approach helps reduce the administrative burden on taxpayers, minimize the influence of the human factor in reporting, increase the efficiency of using tax authorities’ information systems, and strengthen tax discipline.  The article also proposes expanding the procedure for electronically formalizing receipt documents when purchasing agricultural products from individuals for cash beyond catering and exporting enterprises and applying it to all business entities. This proposal is important for increasing the transparency of cash turnover, formalizing purchase transactions, clarifying the tax base, and reducing the share of the shadow economy.

The article theoretically and scientifically examines the priority directions of modeling investment management processes in the tourism sector and effective activity management. Based on a comparative analysis of approaches by foreign and domestic scholars to the concepts of investment activity and investment activity in the tourism sector, an author’s definition is formulated. In the course of the study, the volume of investments in the tourism industry for 2024–2025 and the factors influencing its changes were modeled using correlation-regression analysis, and forecast indicators up to 2030 were developed. In addition, a scientific and methodological approach to assessing the investment attractiveness of the tourism sector is proposed, and directions for its practical application are substantiated.

This article analyzes the institutional limitations existing in the land and water resources management system in Uzbekistan. In particular, the inconsistencies in the distribution of powers between management bodies, low efficiency in resource use, insufficient functioning of monitoring and control mechanisms, and problems in the regulatory and legal framework are highlighted. The article also studies foreign experience in sustainable management of land and water resources and develops practical proposals and recommendations for improving the institutional system in the conditions of Uzbekistan.

This article analyzes regional problems in developing ecotourism infrastructure in the Navoi region, the level of utilization of existing natural and recreational potential, as well as organizational and economic issues related to the organization of ecotourism services. It has been substantiated that the insufficient development of transport, engineering-communication, and service infrastructure in the region negatively impacts the efficiency of ecotourism. Scientific proposals and practical recommendations have also been developed for the effective use of ecotourism facilities, the formation of regional tourism clusters, ensuring environmental safety, and the development of modern infrastructure systems. The research results will serve to develop sustainable tourism in the regions and increase public employment.

While female entrepreneurship has grown to be a significant force behind social and economic advancement, research on the subject is still dispersed, making it difficult to pinpoint the elements that lead to women's entrepreneurial success. This study synthesizes previous research in this topic by conducting a systematic literature review in accordance with PRISMA 2020 principles. Major academic databases were used to find pertinent studies, which were then filtered following predetermined standards.The results show that a mix of contextual, relational, and individual factors affect the success of female entrepreneurs. Key influences include one's own ability, networks and social support, and external factors including institutional context and financial access. The review also emphasizes how sustainability-oriented activities are becoming more important but are still not well understood. All things considered, this study offers a comprehensive viewpoint on female business success and points out important areas for further investigation.

This article analyzes the formation of the banking system of the Republic of Uzbekistan, its evolutionary development stages, and prospects in the context of modern economic reforms. The study provides a detailed overview of the transformation of the banking system during the years of independence, particularly the fundamental reforms carried out in the period after 2017, the privatization of banks, and digital transformation. Macroeconomic factors ensuring the stability of the banking system, capital adequacy, and asset quality are analyzed based on statistical data. The article also discusses issues of liberalization of the banking services market, cooperation with international financial institutions, and the introduction of modern fintech technologies into the sector. As a resul, of the study, scientific and practical proposals and recommendations for the further development of the banking system of Uzbekistan have been developed, aimed at increasing the competitiveness of the industry.