This article describes large-scale reforms aimed at creating favorable conditions for doing business in the tax and financial sectors, improving the investment climate and further strengthening the confidence of business circles in our republic in recent еars. At the same time, such areas as underground trade and public catering, road transport, housing construction and repair, the provision of personal services were studied, scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.
The article examines the essence of digital assets and their types, the role of the development of digital technologies, analyzes the main advantages and risks associated with the introduction of digital assets into circulation, draws conclusions and proposals for the effective development of the banking system in the context of further digitalization of the economy.
The article discusses the prospects of using artificial intelligence (AI) in the field of tourism. AI offers a wide range of tools and technologies that can significantly change the tourism industry. The article analyzes both the positive and negative experience of using AI, examines examples of successful international projects and highlights the key risks and challenges associated with the introduction of AI. In conclusion, recommendations are offered for the effective and ethically responsible integration of AI into the tourism business
In this article, the scientific-theoretical issues of taxation of service enterprises in Uzbekistan, the development of the service sector based on special approaches, the provision of business entities with financial resources and infrastructure, and the introduction of a favorable tax regime for them are defined as the current issues of today. received, which requires the application of favorable tax regimes to service enterprises and the implementation of research and development activities aimed at achieving its effectiveness. At the same time, it is necessary to take the service to business entities to a new level, to further increase the tax administration literacy of the population, to support entrepreneurship, to create an equal competitive environment and to guarantee the rights of consumers, and to curb the hidden economy. improvement of administration based on encouraging active participation is highlighted. At the same time, the fields were studied, foreign experience, scientific-practical conclusions and proposals were formed on its application in our country.
The article analyzes current issues of economic security in industrial clusters of the Republic of Uzbekistan using the example of cotton and textile clusters. The essence of economic security is studied from a theoretical point of view and the importance of its assessment is described. In addition, the economic indicators of cotton-textile clusters were analyzed and recommendations were proposed to ensure their economic sustainability and safety.
The tax system in Uzbekistan has been evolving as a result of recent reforms, bringing about challenges such as the complexity of tax legislation, the incomplete digitalization process, and financial risks affecting the economic stability of taxpayers. This article explores the specific features of tax risk management in the Republic of Uzbekistan and the measures to mitigate these risks. The article outlines proposed methods for managing tax risks, including simplifying legislation, enhancing digitalization, and strengthening tax control. Additionally, concrete proposals aimed at improving the efficiency of the tax system are provided. The article is intended to contribute to the improvement of tax system efficiency and the overall economic stability of the country.
This article discusses the development of a linear regression model for assessing business value in the oil and gas sector of Uzbekistan. The model integrates key economic and operational variables, such as global oil and gas prices, political stability, macroeconomic indicators, sales volumes, and others, including EBITDA and debt level. The study focuses on the statistical significance of variables and their impact on market value, thus providing a basis for strategic management and planning in the industry.
The article discusses the risks faced by commercial banks in their daily activities, which can negatively affect the financial condition and stability of banks. Banks face several types of risks in their activities. For this purpose, financial, operational, strategic, reputational, legal, international, natural disaster and environmental risks, medical and health, security, cost, technological risks are studied, and the requirements developed by the Basel Committee for studying the risks of banks are also studied.
This article analyzes the importance of ESG principles in project financing, their impact on business and investment decisions, as well as the benefits of sustainable financing mechanisms. The article provides information on the importance of rating agencies and the ratings they provide through the effective implementation of ESG principles.
This article examines approaches to optimizing capital requirements for insurance companies in Uzbekistan. It analyzes existing regulatory frameworks and international standards, including Solvency II. The study explores risks associated with insufficient capitalization and proposes measures to improve capital and reserve management mechanisms. The research aims to adapt advanced regulatory practices to the national insurance market, ensuring its sustainable development.
This article describes large-scale reforms aimed at creating favorable conditions for doing business in the tax and financial sectors, improving the investment climate and further strengthening the confidence of business circles in our republic in recent еars. At the same time, such areas as underground trade and public catering, road transport, housing construction and repair, the provision of personal services were studied, scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.
This article presents a scientific analysis of the key factors and prospects for ensuring economic security in small business and private entrepreneurship activities. The article analyzes the necessary indicators for ensuring the economic security of small business entities, including financial stability, competitiveness, technological innovations, financial management systems, digital security, and market diversification. The research provides recommendations and prospects for enhancing economic security for small businesses.
This article is dedicated to exploring the prospects of implementing digital technologies to develop pilgrimage sites in the Bukhara region. The use of modern digital technologies is essential for enhancing the region's tourism potential, preserving cultural heritage, and improving service quality for tourists. The article analyzes the positive outcomes and prospects of digitizing pilgrimage sites, mobile applications, virtual tours, and digital marketing. It also discusses the opportunities and potential risks associated with this process.
This paper analyzes the risks of Islamic commercial banks and offers suggestions for their minimization. It discusses key risks, including credit, operational, regulatory, technological, and liquidity risks. Special attention is given to the impact of regulatory changes, digitization, and the implementation of new technologies on risk management effectiveness in Islamic banks. The paper proposes strategies to improve risk management systems, develop new financial products, and enhance financial literacy among employees. It emphasizes the importance of long-term stability and resilience of banks in the face of global changes.
This article highlights the role and importance of interregional tax inspection in improving large-scale reforms aimed at creating favorable conditions for conducting business activities in the tax sphere in the country and further strengthening the confidence of business circles. At the same time, some important reforms in the organization of makhallabay work in the tax system of Uzbekistan are studied, foreign experience is studied, scientific and practical conclusions and proposals are developed on its application in our country.
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 summarizes the country's long-term progress in improving tax administration in the tax sphere, emphasizes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at further strengthening the trust of business circles. Some important reforms implemented in the tax system of Uzbekistan have been studied, scientific and practical conclusions and proposals have been developed based on foreign experience and its application in our country.
This article summarizes the development of tax administration in the country for many years, highlights the role and importance of interregional tax inspection in improving large scale reforms aimed at further strengthening the confidence of business circles. Some important reforms being implemented in the tax system of Uzbekistan are studied, foreign experience is studied, scientific and practical conclusions and proposals are developed on its application in our country.
The article provides a comparative analysis of energy efficiency and the structure of fuel and energy resource consumption (FER) by region in the Republic of Uzbekistan. Based on statistical data for 2024, significant interregional disparities have been identified: the energy efficiency indicator varies from 1.3% in the Andijan region to 8.0% in the Tashkent region. It was found that the high level of energy efficiency in a number of regions (Karakalpakstan, Kashkadarya region) is associated with an excessive dependence on fossil fuels (more than 73%), which poses risks to environmental sustainability. Based on cluster analysis, groups of regions with similar consumption profiles were formed, for each of which differentiated policy measures were proposed. Recommendations are given on improving the efficiency of energy use, diversifying the energy balance and integrating digital solutions in the context of the transition to a “green economy”.
This article studies the methodological foundations of tax risk assessment and management in the tax system. The issues of improving tax administration in the digital economy, analyzing taxpayers' activities based on a risk-oriented approach are discussed. The article considers the criteria for determining tax risks and models for their quantitative assessment, and puts forward proposals to improve the effectiveness of risk management in the tax system of Uzbekistan.
В статье обобщается развитие налогового администрирования в стране за многие годы, роль и значение межрегиональной налоговой инспекции в совершенствовании масштабных реформ, направленных на дальнейшее укрепление доверия деловых кругов. Рассмотрены некоторые важные реформы, реализуемые в налоговой системе Узбекистана, изучен зарубежный опыт, разработаны научно-практические выводы и предложения по их применению в нашей стране.
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.
