No. 12 (2024) Economic development and analysis

This article presents the theoretical aspects of bank transformation and the scientific approaches of scientists. The current state and stages of the bank transformation process in our country have also been analyzed, and the main problems and shortcomings of the bank transformation process in the country have been analyzed

In recent years, the world has been paying special attention to scientific research aimed at improving the mechanism for collecting value-added tax. This article covers issues such as ensuring the mutual consistency of monetary and fiscal-tax policies, bringing tax administration in line with modern requirements, strengthening the role of value added tax in the formation of budget revenues, creating a “continuous value chain”, and preventing illegal income and expenses.

This article examines the trends in the processes of the initial public offering (IPO) in world practice conducted in 1995-2023. The dynamics of the number of IPO processes conducted in world stock markets and funds raised on this basis are studied. Based on the study of the experience of large consulting companies, investment banks, the factors of ensuring the fair value of national companies in IPO processes are presented, as well as proposals and recommendations for the effectiveness of IPO processes.

In this article, it is necessary to adapt higher education services to world standards so that the young generation, which will ensure the development of the country and its future, grows up healthy, comprehensively developed and knowledgeable. For this reason, in order to further increase the scale and effectiveness of the reforms, given that the need for our youth, who have matured, in modern knowledge and skills is increasing every day, special attention is paid to the application of professional and educational experience of developed countries in the education system of our country, as well as proposals and recommendations.

Tourist villages are a unique form of territorial development that combines elements of cultural, ecological and agrotourism. The aim of the study is to examine the theoretical foundations of the formation of tourist villages, their structure, world experience and perform econometric analysis to assess the prospects for their development in Uzbekistan. Data for 2015–2023 provided by Stat.uz were used.

This article examines the gaps in value added tax, its essence, the procedure for determining and the experience of Uzbekistan in this regard. Based on the study, a conclusion was drawn about the error in calculating the applied value added tax gap.

In this article, the authors investigated the higher education system of Uzbekistan, outlined directions for the development of industry activities, and also highlighted the goals of supporting professors and teachers. Proposals and recommendations have also been developed for the development of the higher education system in Uzbekistan.

This article analyzes the issues of ensuring economic security in our country in the context of the transition to a digital economy, the scientific and theoretical views and ideas of foreign and domestic scientists on this issue. In the transition to a digital economy, proposals were developed, first of all, to create a legal framework and improve existing ones.

This article is devoted to the fact that as a result of the consistent implementation of economic reforms in the country, changes are occurring in all sectors of the economy, including in the sphere of material production, and the place and role of agriculture, which is an important component of the sphere of material production, is becoming increasingly important in the occurrence of these changes. In particular, it is emphasized that it is an objective necessity to pay attention to the problems of providing the sector with personnel in the conditions of multi-structured agriculture in the context of the further development of market relations in Uzbekistan.

The scientific article analyzes the current state and issues of regulation of digital assets and cryptocurrencies in the countries of the Commonwealth of Independent States. Based on a comparative analysis, it was determined that the CIS countries mainly use approaches to apply existing legislative norms or form independent legal frameworks, and also identified countries that are leaders in this area. A conclusion is made about the need to exchange experience and strengthen cooperation in the field of regulation of digital asset turnover in the CIS countries.