No. 3 (2024) ADVANCED ECONOMY AND PEDAGOGICAL TECHNOLOGIES

This article fully reveals the current importance of assessing tax policy in Uzbekistan using a scientific approach. First, a review of the scientific literature on the topic is presented, new theoretical approaches and scientific developments of recognized specialists in the field of taxation are analyzed. Then, general conclusions and proposals are made, and the main directions for the formation and improvement of tax policy on a scientific basis are identified. Through this, the necessary recommendations are provided to ensure the economic growth and socio-economic stability of our country.

In this article, in the context of the modernization of the national economy, the wider involvement of innovations in the economy of the Republic, in particular foreign innovations, makes an important contribution to the effective implementation of economic reforms carried out in our country. It is emphasized that this will be of paramount importance, as attention will be increased to assessing the effectiveness of innovative projects implemented in the national economy.

The article broadly covers the necessity and importance of accounting policies, the requirements for their formation and the factors affecting them, as well as the methodological foundations of the formation of accounting policies based on international financial reporting standards. Also, the selection of accounting policies, changes in accounting estimates, and the methods used in the formation and application of accounting policies in the USA, Europe and Asian countries, as well as their regulatory and legal documents, are studied. Opinions and scientific recommendations are given on the aspects of foreign experiences that can be applied in our practice.

The article examines the problems of the venture capital market. Despite the fact that this sector is well financed by the state and has large development institutions, it cannot be called successful today, a description of the current state of venture financing and its inherent problems are identified, and recommendations are developed to eliminate them.

International e-commerce is an important and dynamically developing sector of the global economy, which has significantly expanded its scope in recent years due to digitalization and globalization. With the rapid growth of online commerce, the improvement of international logistics and payment systems, this sector provides unique opportunities for businesses of all sizes. Particularly relevant are the topics of access to international markets, optimization of buying and selling processes, as well as issues of transaction security and data protection. The importance of this topic is justified by current requests for improving regulatory norms and standards aimed at creating a safe and efficient environment for e-commerce.

This article summarizes the development of the tax administration in the country for many years, the role and importance of the interregional tax inspection in the improvement of large-scale reforms aimed at further strengthening the confidence of business circles. At the same time, some important reforms implemented by the interregional tax inspectorate in the tax system of Uzbekistan were studied, and scientific-practical conclusions and proposals were developed based on foreign experience and its application in our country.

The article describes the mechanism of taxation of enterprises with foreign investment operating in special economic zones. Also, the experience of a number of foreign countries in taxation of the activities of enterprises with foreign investment and joint ventures is analyzed.

This article describes a study of scientific literature on the subject and methodological aspects of statistical evaluation of financial efficiency of industrial enterprises.

The article presents an analysis of the possibilities of using financial technologies to implement the functions of the state treasury, their advantages and benefits, as well as the risks and obstacles that may arise during their application.

The article discusses the main problems faced by young entrepreneurs in the process of digitalization of their business. Both technological and financial barriers are analyzed, including lack of funds for the implementation of new digital solutions and low digital literacy of entrepreneurs. Attention is also focused on socio-cultural barriers associated with changes in organizational culture and the risks associated with the uncertainty of digital transformation. The article also discusses recommendations for overcoming these problems, including the need to create institutional support, develop educational programs and increase the level of financial access. The results of research conducted by scientists, as well as information from organizations supporting the digitalization of small and medium businesses are presented.

The article examines in detail the directions of implementation of innovative technologies in the banking sector. Examples of successful implementation of innovative technologies in the banking sector are analyzed, as well as an analysis of the advantages and risks of implementation of innovative technologies, the impact of the development of the financial and credit system on the development of the economy.

This article analyzes the possibilities of tourism development in Uzbekistan through investment and modernization of railway, bus and passenger infrastructure. The article analyzes reforms in the conditions of Uzbekistan based on the transport policy of European countries. Liberalization and privatization of transport infrastructure are aimed at increasing the flow of tourists and improving economic efficiency. This study shows the dynamics of investment, passenger flow and market share in the railway and bus transport sector. Recommendations are developed to improve the quality of transport services through economic efficiency, public-private partnership and innovation.

The article examines the educational market as an ecosystem where key participants interact: universities, employers and students. The author analyzes the role of each of these entities in shaping consumer behavior in the educational market. Particular attention is paid to the interdependence of their interests, the dynamics of interaction and the influence of external factors, such as technological changes and digitalization. The study demonstrates that universities act not only as providers of educational services, but also as an important link in creating competencies in demand in the labor market.

This article presents the procedure for improving the methodology for accounting for electricity sales costs and electricity losses, disadvantages of the current accounting methodology, costs for sales through the use of the included accounting methodology, and accounting for types of electricity losses. Also, new methods for assessing electrical losses are scientifically substantiated and outlined.

This article discusses theoretical issues of tax audit in the digital economy. The results of tax control audits by form and type are presented on the basis of information obtained from practice.

This article analyzes the economic, financial, and technological foundations of developing innovative activities in joint-stock companies. It highlights the key role of innovations in modernizing the economy, enhancing competitiveness, and producing high value-added products. The study provides practical recommendations for financing, managing innovative projects, and improving their economic efficiency. The findings contribute to strengthening Uzbekistan's position in the Global Innovation Index and further developing the innovative potential of joint-stock companies.

The article describes the use of financial monitoring when organizing a remote audit. During the audit, scientific works and regulatory documents on the use of financial monitoring were analyzed, and conclusions and suggestions were given.