No. 4 (2023) Economic development and analysis

In this article, based on the financial reports of the participants of the insurance market of Uzbekistan, the relationship between their financial indicators, in particular, the relationship between the return on capital, profitability, insurance reserve, is studied. As a control factor, the impact of companies' online search engine optimization (SEO) on financial performance was also assessed. Also, in the article, these relationships were statistically analyzed using two different models.

One of the important levers driving the modern economy is human capital. Improving the quality of human capital and enriching it occupies an important place at any level of the economy.Russian and foreign scientists pay great attention to the issues of human capital research, which is one of the most important sources of ensuring innovative development of the economy.Based on this, this article will analyze theoretical approaches and trends in human capital research.

The artiсle highlights proposals сonсerning the interest of taxpayers in paying taxes by explaining that publiс expenditures are сarried out at the expense of taxes paid by them.

This article addresses topical issues of increasing the level of capitalization and strengthening the financial stability of commercial banks. In addition, the amount and dynamics of capital of commercial banks of the republic, the share of authorized capital in their own funds and the state of indicators characterizing their level of capitalization are analyzed and conclusions are made.

In this article, we will analyze the definition of the DSGE model used in macroeconomic analysis, its structure, conditions of use, and its equations. In addition, in this article we will get acquainted with the differences of this model from other models and the opinions of the authors who contributed to its study.

This article analyzes the role of the tourism industry in the economic development of Uzbekistan and of countries Central Asia, the author studied the measures taken to develop the tourism industry in these countries before and after the pandemic, strategic programs for the development of this industry. The experience, strengths and weaknesses of the countries in the development of the tourism industry have been analyzed.

The issues of full digitalization of business and marketing activities are considered as one of the priority areas of the global economy. Digitization of marketing research processes that are carried out today in order to form a customer base for each entrepreneur and to further improve the efficiency of these processes, skills and competencies in the use of a CRM system are required. Therefore, this article reveals the importance and necessity of conducting marketing research through CRM systems in the effective organization of innovative marketing activities of an enterprise based on theoretical data and scientific works of foreign scientists. This article developed ways to effectively use CRM systems in organizing fast and high-quality marketing research and author's recommendations for their implementation.

This article deals with the problem of assessing the effectiveness of state financial control mechanisms in modern conditions. Various approaches to measuring the effectiveness of control mechanisms are analyzed, as well as factors influencing the achievement of optimal results in the field of financial control are identified. In conclusion, the importance of constant monitoring and analysis of the effectiveness of state financial control is substantiated.

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 draws conclusions and proposals on the current state of life of the population of the country and its further improvement.

The new development strategy of Uzbekistan for 2022-2026 provides for bringing the volume of exports of the republic to 30 billion US dollars in 2026 by increasing the volume of industrial production by 1.4 times, increasing the export potential of the republic, continuing industrial policy aimed at ensuring the stability of the national economy and increasing the share of industry in the gross domestic product. The implementation of such goals, in turn, involves the implementation of a deep and well-thought-out industrial policy. In this article, the foreign experience of implementing the policy of import substitution in industry will be studied.

This article presents the concept of cash flow and its content, the definitions given to the concept in various scientific publications, the methodology for analyzing cash flow, the relevance of the topic. The article interprets the indicators used in the analysis of cash flow. As a result of the studies, the author's approach to the analysis of cash flow is formulated and relevant conclusions are drawn.

The article examines the financing of budgetary organizations and the institutional mechanisms that ensure targeted spending of funds. The budget studies of economists were studied, as well as the problems and solutions of budgetary organizations in managing their funds and ensuring targeted spending, and conclusions were drawn at the end.

In this article, a proposal has been developed in our republic to calculate resource taxes, identify existing economic problems for their collection and the organization of tax administration associated with them, develop scientific and practical recommendations related to their solutions and improve them.

This comprehensive study examines the theoretical issues surrounding the existence of the informal economy, exploring the complex interactions between formal and informal economic activities. It examines the economic theories that explain informality, the social and cultural factors that influence informal practices, and the relationship between the informal and formal sectors. The study explores challenges in defining and measuring the informal economy, discussing different methodological approaches, including labor market surveys, household surveys, participatory research, and technological innovation. The dissertation also addresses policy issues affecting economic growth, social dynamics, and government revenue.

This article discusses the theoretical views of improving the efficiency of management of innovation processes in commercial banks, thanks to this, the issues of the development of the credit system have been studied. Practical proposals on Innovative activities of banks are also given, characterized by high uncertainty, which in turn requires the use of flexible and adaptive risk management models.

In this article, the effective collection of tax debts is essential to maintain a stable financial environment and ensure government revenues. Studies the strategy of improving the mechanism for charging tax debts in tax authorities. Having studied existing practices, legal framework and technological solutions, this study aims to offer effective ways to improve the recovery of tax obligations. In addition, the formation of trust and perception in justice and the use of effective coercive measures also increase compliance theoretical and practical aspects have been highlighted the trends in the development of relationships.

In this article, the international experience of stimulating the financial activities of enterprises through taxes is studied, and the specific features and prospects of using the positive experiences of foreign countries in the implementation of tax reforms in our country are highlighted. Also, the priority areas of ensuring the effectiveness of the tax benefits and preferences provided in the tax practices of foreign countries are analyzed.

The liquidity of enterprises directly depends on changes in macroeconomic policy. In particular, an increase in the rate of devaluation of the national currency and the rate of inflation have a negative impact on the liquidity of enterprises. The article substantiates ways to eliminate the negative effects of macroeconomic factors on the liquidity of enterprises in the republic.

In this article, proposals have been developed to identify and solve the problems of accounting and auditing obligations in the activities of commercial banks of the republic, the optimal level of formation of banking obligations as a result of accounting obligations in the country's banks based on international standards, the organization of accounting obligations in banks that comply with international banking practice, improving accounting.
Proper organization of accounting of liabilities in commercial banks ensures the effective functioning and economic stability of commercial banks. The main part of the liabilities of the balance sheet of commercial banks are liabilities, which amount to almost 85-90%. This article describes the research aimed at developing a methodology for the correct accounting of bank liabilities in commercial banks. Proposals and recommendations on this issue have been accepted for use in the development of accounting policy in the “National Bank of Foreign Economic Activity of the RU”. As a result of the research, the author has developed recommendations for the organization of accounting for liabilities in commercial banks.

This article discusses the theoretical issues of accounting for digital financial assets. Using foreign experience, proposals are made for accounting transactions with cryptocurrency.

This article presents an analysis of assets and capital efficiency indicators in private and state-owned commercial banks. The interrelation between the share of the state and indicators of financial efficiency in commercial banks is studied. Scientific conclusions are given on ways to increase efficiency through the practice of IPO of commercial banks in our republic.

In this article, the forecasting of financial resources studies the important aspects of strategic planning for regional enterprises and the complications and problems associated with predicting the financial resources of enterprises operating at the regional level. The financial forecasting process involves a comprehensive analysis of historical data, market trends and economic indicators in order to make informative forecasts about future financial indicators. This article highlights the importance of accurate financial forecasting, its consequences in decision-making and the obstacles that regional enterprises may face in this process. By solving these problems, a proposal has been developed to improve strategic decisions in which businesses can better prepare themselves for different scenarios, allocate resources efficiently, and contribute to long-term success and sustainability.

This article covers a wide range of reforms aimed at creating favorable conditions for conducting business activities in the tax and financial spheres in the country in recent years, improving the investment climate and further strengthening the trust of business circles. At the same time, significant reforms were carried out in the tax system of Uzbekistan aimed at improving the efficiency, transparency and simplicity of tax administration, as well as ensuring investment and economic growth. Some important reforms carried out in the tax system of Uzbekistan have been studied, foreign experience, scientific and practical conclusions and proposals on its application have been formed in our country.

The article examines the regulatory legal framework of Uzbekistan's tax legislation, focusing on tax legislation, tax payers' obligations and the role of tax administration bodies. The Tax Code of Uzbekistan is discussed as the basis of taxation, and the rights and obligations of taxpayers are studied. It also draws conclusions on common problems, including tax evasion, the informal economy, complex tax legislation, and the need for greater clarity and simplification of tax rules.