No. 1 (2025) Advanced Economy and Pedagogical Technologies

This article provides a comparative analysis of salam and istisna’ contracts. In particular, the comparative analysis examines the specific features of the contracts, their practical application and economic aspects. It also provides information on the structure and stages of financing public-private partnership (PPP) infrastructure projects based on musharaka-istisna-ijara.

This sсiеntifiс аrtiсlе disсussеs thе issuеs оf sеrviсе sесtоr еffiсiеnсy in аn innоvаtivе есоnоmy. Thе sеrviсе sесtоr hаs bесоmе аn еssеntiаl раrt оf thе mоdеrn есоnоmy, аnd its еffесtivе dеvеlорmеnt dереnds оn thе intrоduсtiоn оf innоvаtivе tесhnоlоgiеs, inсrеаsеd соmреtitivеnеss, аnd еnsuring есоnоmiс stаbility. Thе аrtiсlе аnаlyzеs nеw аррrоасhеs tо thе sеrviсе sесtоr's dеvеlорmеnt in thе innоvаtivе есоnоmy, mоdеrn mеthоds оf еnhаnсing еffiсiеnсy, аnd thе сhаngеs оссurring in this fiеld. It аlsо еxаminеs thе соntributiоn оf thе sеrviсе sесtоr tо есоnоmiс grоwth, tесhnоlоgiсаl innоvаtiоns, аnd intеgrаtiоn with thе digitаl есоnоmy.

This article experimentally tested the changes in rowers' rowing technique by properly adjusting the footrest element of an academic rowing boat, and presented conclusions about the adjustment of elements of a number of boats.

Currently, the issues of improving the financial planning system, which is the main functional element of financial management, are widely studied all over the world. In particular, in the context of a global pandemic, targeted research is being conducted on the formation of a financial planning system capable of quickly adapting to changing conditions in foreign markets and its perfect model in combination with strategic plans. Also, one of the main functional elements of financial management is focused on improving the organizational architecture of financial diagnostics, which embodies a wide range of indicators for a comprehensive assessment of financial and economic activities of companies.

This article contains a study of scientific views on the economic category of costs, the composition of costs incurred in non-governmental educational organizations, issues of determining the composition of costs by classifying these costs into direct and indirect costs, as well as scientific proposals and recommendations on reflecting in accounting the costs incurred in the main and additional types of activities in a non-governmental educational organization.

This article discusses the role of the bank's credit policy in the allocation of its bank resources, the criteria for the credit policy of commercial banks and modern methods of managing problem loans. Also, the article specifically addresses the issues of the commercial bank's credit portfolio, its essence and formation.

This article covers large-scale reforms in the tax and financial sectors of our republic in recent years aimed at creating favorable conditions for conducting business activities in the country, improving the investment climate, and further strengthening the confidence of business circles. At the same time, such areas as illegal trade and catering, motor transport, housing construction, and repair, and the provision of residential services in the economy are studied, and scientific and practical conclusions and proposals are formulated on the basis of foreign experience and its application in our country.

This article discusses 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 being implemented in the administration of large taxpayers with a state share in the tax system of Uzbekistan were studied, and scientific and practical conclusions and proposals were developed on the basis of foreign experience and its application in our country.

The article reflects on the current state of real estate valuation in Uzbekistan and its development prospects. In particular, the role of real estate valuation in the services market, a comparative description of scientific and theoretical approaches to property valuation, characteristics of real estate objects, classification of real estate markets, and mechanisms related to the regulation of valuation activities are considered.

This study thoroughly examined the process of women's adaption to digital revolution in Uzbekistan. The Gender Digital Gap Index was utilized to assess women's utilization of digital technologies in our country, their digital competencies, and the primary challenges encountered during the adaption to digital transformation. The study involved an in-depth examination of statistical data, comparative analysis, segmentation, and the experiences of foreign nations. The Gender Digital Gap Index methodology was examined, and the extent of women's utilization of information and communication technology was evaluated using the SPSS software. Consequently, evidence-based proposals and recommendations were formulated to expedite women's adaption to digital transformation, enhance their digital competencies, and mitigate the gender digital divide.

In today’s globalized world trade environment, the liberalization of foreign economic activity plays a key role in achieving sustainable economic growth and integrating the national economy into the global economic system. The use of smart contracts and other digital technologies optimizes foreign economic processes by reducing administrative barriers and mitigating risks. This study examines the advantages and challenges of implementing smart contracts and electronic invoices in foreign trade, highlighting their role in enhancing transparency, reducing costs, and building trust between trading partners.

The article analyzes the role of regulatory institutions in the ecosystem of the Islamic capital market and their contribution to the sustainable development of the market. The Islamic capital market is a significant component of the global financial system, ensuring economic stability through offering financial instruments such as sukuk, Islamic stocks, and others. The article highlights the importance of Shariah supervisory boards, international standard-setting organizations such as AAOIFI and IFSB, and other regulatory institutions.

In recent years, countries around the world, when developing short- and long-term budget and tax policy strategies, have been paying special attention to the introduction of various mechanisms to prevent and reduce tax evasion by taxpayers. At the same time, areas have been studied, foreign experience has been studied, and scientific and practical conclusions and proposals have been formulated on its application in our country.

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 years. At the same time, such areas as underground trade and public catering, road transport, housing construction and repair, and the provision of personal services were studied, and scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.

This article examines the impact of “Islamic windows” a key segment of the alternative finance market, on the financial sectors of various countries. The study explores the concept of “Islamic windows” their economic efficiency within traditional banks, their role in enhancing financial inclusion, and their capacity to meet market demand by offering services compliant with Sharia principles. The paper also analyzes the effect of this mechanism on banking sector stability and the attraction of foreign investments in developing countries. Combining empirical findings and theoretical approaches, the article highlights the prospects of “Islamic windows” in the global financial market.

In this article, we will consider the formation of expenses and income in commercial banks, development of its general indicators taking into account banking activity, accounting and analysis of expenses and income in banks on the example of JSICB "Ipak Yuli" bank.

The insurance market of Uzbekistan faces several problems and shortcomings that are among the main reasons for the reduced efficiency of this sector of the economy. This article is aimed at studying the existing deficiencies in the insurance services system and developing recommendations for their resolution. It analyzes issues such as the underdevelopment of insurance services, a regulatory and legal framework that does not meet international standards, and several other challenges. Additionally, practical proposals are presented to increase public trust in insurance, implement innovative technologies, and adopt foreign experience. The article highlights pressing issues aimed at developing the insurance sector.

The article aims to analyze the use of tax privileges by business entities in our country. Within the framework of the topic, studies of foreign scientists were studied, scientific research was conducted within their framework, and the author's conclusions and proposals were formed.

This article analyzes the current state of the financial markets of Turkey and the UAE, countries with dualistic financial systems. In particular, the article conducts a comparative analysis of the Islamic and conventional financial systems of Turkey and the UAE (United Arab Emirates), examining the state of participation of Islamic finance in the general financial market, the comparative state of participation of Islamic capital market, Islamic insurance market and Islamic investment funds in the financial market.

The article highlights theoretical issues of creative accounting. The scientific works of economists on creative accounting are analyzed and appropriate conclusions are drawn.

The article discusses the needs for the implementation of a digitized model of tax administration, the expected results in this process, as well as the problems that may arise when implementing a new model and ways to overcome them.

The article is devoted to the study of the impact of tax audit measures on the budget system, analysis of their effectiveness, and development prospects. The article discusses the main goals and objectives of tax audits, and their positive and negative consequences for the budget. Particular attention is paid to the impact of tax audits on increasing tax revenues, improving tax discipline, and combating the shadow economy. The article also discusses problems associated with high administrative costs, possible negative impacts on the business climate, and risks arising from ineffective inspections. Current trends in the field of tax control are analyzed, including process automation and the use of big data analytics technologies. In conclusion, key areas for improving the tax audit system are highlighted, such as digitalization, improving the qualifications of tax inspectors, and creating a more transparent system of interaction with taxpayers. The article provides recommendations for optimizing tax audits in order to increase their efficiency and the sustainability of the budget system.

The article examines the relationship between banks and the stock market, the role of banks as investors in the stock market, as well as methods of raising capital and managing risks in the stock market. The specific features of banks' activities in the stock market and theoretical approaches to this process are studied in detail.

This research examines ways to improve asset performance through bank transformation processes. Banks need to implement transformation processes in order to adapt to economic changes and maintain their competitiveness. The study analyzes the relationship between transformation processes of banks, their efficiency and financial indicators.

This study examines the prospects of automating data collection, analysis, and systematization processes in human resource management. The research analyzes modern approaches to human resource management, the importance of automated systems, and their impact on organizational efficiency.