No. 2 (2024) Economic development and analysis

This article explores the issues of evaluating their regulation through various
normatives controlling commercial banks through central banks. At the same time, various
methods of assessing bank ratings through indicators of economic normatives of the management
of banks in different foreign countries or the bodies controlling them have been analyzed

This scientific article describes the conceptual basis of scientific views on the
financial system. The scientific views of the supporters of classical and neoclassical financial
theory on the financial system, its elements and financial stability in a polysemantic description
are studied. Scientific views on the prospects of ensuring the stability of the financial system under
the influence of endogenous and exogenous factors are systematized

The article considers current trends in the labor market and the market of
educational services in the Republic of Uzbekistan. The demographic aspect of the development of
education in the republic and the growth in demand for a highly skilled workforce. The article
outlines some ideas for overcoming the existing discrepancy between the market of educational
services and the requirements of the labor market in modern Uzbekistan. In addition, the author
considers the features of the functioning of labor markets and educational services and identifies
the problems of their interaction. When studying the labor market of Uzbekistan, the factors
influencing it were identified and the influence of these factors was theoretically substantiated.
Their manifestation in practice is shown from the point of view of demographic processes in the
labor market and the market of educational services. General conclusions are made and
theoretical and practical recommendations are developed

This article analyzes the reforms being implemented in our country, their
impact on the economy, the gross domestic product (GDP) of the Republic of Uzbekistan in 2023,
GDP per capita and its average annual growth, gross added value created in economic sectors,
GDP growth rates and the impact of construction, services, industry, agriculture, forestry and
fisheries on GDP growth over the past seven years

The further development of the service sector is directly related to the
improvement of the sector's efficiency. In this article, the need to take into account its
characteristics, unique opportunities and development conditions, influencing factors,
organizational-management system, etc., in order to increase the efficiency of services, is
scientifically justified

Blockchain technology has been a hot topic in recent years. On October 10,
2019, Secretary General Xi Jinping publicly stated for the first time the importance of developing
blockchain technology and urged people to think about using blockchain technology to transform
the economic structure. Various industries, including high-tech manufacturing, digital finance,
supply chain management and the Internet, are striving to integrate blockchain technology into
them to promote product updates and innovations. Similarly, blockchain technology is also
considered applicable to the field of auditing in order to better contribute to the development of
this area. This article discusses the application of blockchain technology in the field of auditing

This article presents the conclusions of studies devoted to improving the
mechanisms for managing innovation activity in IT organizations using a specific case as an example.
The article highlights the complexities and challenges that organizations face when integrating new
technologies and management practices, and demonstrates the importance of an integrated
approach, including strategic planning, modularization of work, use of external resources,
collaboration and the development of detailed documentation. The author offers recommendations
for optimizing innovation management, emphasizing the need for cultural changes in the organization
for successful innovation

This article covers the issues of organization and improvement of internal
audit in the system of tax authorities. Proposals are made based on the analysis of internal audit
organization practice.

In this article, information about the importance and role of digital economy
concepts, scientific-theoretical views and approaches in the centralization of digital economy
services has been written. It is noted that the digital development of the dispatching service using
digital technologies and the improvement of its operational quality of service require the
implementation of specific business models

This scientific article analyzes the factors affecting the exchange rate in our
country. Also, in the case of Uzbekistan, the forecast scenarios of fluctuations in the national
currency exchange rate and the level of inflation in the domestic economy until 2026 were
implemented. It was forecast based on the statistics of the period after the liberalization of the
foreign exchange policy, that is, after October 2017

One of the important tasks is to increase the volume of market services by
introducing new approaches to the tax legislation of the Republic of Uzbekistan in 2024 and
improving the procedure for granting tax benefits. At the same time, some important reforms
implemented in the tax system of Uzbekistan were studied, foreign experience, scientific-practical
conclusions and suggestions on its application in our country were developed

This article outlines the basics of organizing an accounting and analytical system
for strategic management accounting in business entities, accounting methods adopted in the
accounting and analytical system and approaches to organizing strategic management
accounting in business entities

The article states that excise taxes are included in the price of excise goods and
thus passed on to final consumers. At the same time, general information about the analyzes
conducted on the production and sale of alcohol and tobacco products in Uzbekistan is given. The
study includes a comprehensive examination of market dynamics, regulatory frameworks,
industry players and socio-economic factors affecting these two sectors.
Excise tax plays an important role in the formation of state revenues and regulation of
consumption of certain goods and services. This article outlines the main directions for improving
the control mechanisms of the excise tax administration, focusing on policy reforms integration
and capacity building in tax authorities.

In this article, the researches of a number of economic scientists have been
researched in the study of the issues of effective organization of the practice of assessing the
effectiveness of business projects. The methods used in assessing the effectiveness of business
projects, the possibilities of developing projects and using due diligence practice in this process
are analyzed. Scientific conclusions are given based on the conducted research

The article highlights issues of improving desk tax audits, which are an integral
part of tax control. Based on data obtained from practice, an analysis was carried out and
proposals were made to improve the desk tax audit

In recent years, given the importance of new investment projects in the
Republic of Uzbekistan, large-scale events have been carried out aimed at creating special
economic zones, their development, as well as attracting investment in ongoing projects. However,
not all new projects implemented in special economic zones achieve their goals, and some projects
are not delivered on time. This shows how important it is to properly organize the verification of
costs for new projects implemented in special economic zones, as well as to evaluate the
effectiveness of projects during the verification process. This article discusses the issues of
organizing an audit of the costs of new projects in free economic zones - a type of special economic
zones and assessing their effectiveness through analytical procedures

In this article, the technology and characteristics of onion cultivation in the
agrarian sector of our country, the group of factors affecting it, and the necessary scientific
conclusions are made.

The article covers the issues of improving the chamber tax inspection. Analyzes
were conducted based on the data obtained from the practice, and proposals were made to
improve the chamber's tax inspection

The necessity of determining further priorities for the development of rural
areas in the Republic of Uzbekistan, which provides comprehensive sustainable socio-economic
and innovative growth and contributes to increasing the welfare of rural residents, is
substantiated. Systemic problems of rural areas have been identified and ways of solving them are
proposed. The basic principles of rural development are formulated, and its new priority directions
are proposed. The choice of tools is of great importance for the implementation of the main
identified areas of rural development. In conclusion, it is concluded that it is necessary to intensify
efforts to modernize agriculture in the country and develop rural areas in order to achieve
comprehensive sustainable economic growth and improve the quality of life of the rural
population. This article is of interest to researchers, government agencies, specialists and anyone
interested in rural development in Uzbekistan

The article is devoted to the study of the features of models of the national
innovation system, in particular the Euro-Atlantic, East Asian, Alternative, Triple Helix Model. The
modern typology of models of the national innovation system has been studied, and the
characteristic features of each of them have been analyzed. Based on the results of the study, it
was concluded that the key factors of innovative development are various instruments of
government incentives

The article examines the concept and essence of investment lending and project
financing, foreign experience of banks in financing investment projects. It is known that financing
large enterprises in the country contributes to GDP growth and sustainable economic
development. Today, Uzbekistan pays great attention to improving the financial and banking
sector, banks with a state share are on the way to privatization. International financial
institutions such as the International Finance Corporation (IFC), the European Bank for
Reconstruction and Development (EBRD) and the Asian Development Bank (ADB) are involved in
the process of privatization of the banking sector. In this study, the possibilities of applying foreign
experience in financing investment projects were studied

The article analyzes the differences and changes in the career of a manager
and his profession, the goals and objectives of groups interested in the company's activities, i.e. the
owner, management and employees, and also develops proposals for harmonizing their interests

The pace of private entrepreneurship is advancing rapidly in Uzbekistan. A
range of advantageous legal and economic conditions has been established for local entrepreneurs
and investors. The ongoing process of liberalization within the national economy is positively
influencing the upswing in economic indicators. Prosperous economic advancement lays the
foundation for the elevation of the population's well-being. Measures are underway to continually
enhance and refine the business environment and foster entrepreneurship. The article outlines the
findings from an analysis of the current state and future prospects of private entrepreneurship.
Additionally, the article delves into prioritized avenues for the ongoing development of the private
sector

The paper presents a systematic review of the literature on modeling export
dynamics based on vector autoregressions, as well as the results of econometric modeling and
scenario-based forecasts of export dynamics of the Republic of Uzbekistan based on a vector error
correction model. In conclusion, recommendations are provided to ensure an increase in the volume
of exports of the republic, taking into account external risks and internal macroeconomic factors

This article comprehensively explores the historical evolution and modern
importance of tax reporting. It traces the origins of taxation from ancient civilizations to modern
economies, examining major milestones, legislative reforms, and technological advances that have
shaped tax reporting practices over time. It also analyzes the importance of tax reporting in
promoting fiscal management, revenue generation, social equity, transparency and economic
development.