Vol. 1 No. 1 (2024): Advanced Economy and Pedagogical Technologies

In order to further improve the tax system in our republic, to reduce hidden circulation in the economy, and to implement the main directions of the concept of improving the fair tax policy of the Republic of Uzbekistan, expanding the tax base by introducing digital technologies to the tax administration and some important reforms in the tax system were studied, foreign experience, scientific-practical conclusions, and proposals for its application in our country have been developed.

This study focuses on university students and teachers at Bukhara State University in Uzbekistan to examine socio-psychological factors impacting the learning of English as a foreign language. The main hypothesis is that these factors influence students' attitudes towards learning English. The research also investigates if parental factors play a role in students' attitudes. Results show demographic details of students' backgrounds and parents' occupations. The study emphasizes the importance of understanding these factors in English language education.

Ensuring youth employment through the development of digital skills of young people in the digital economy, creating the necessary conditions for young people to occupy a worthy place in the labor market is one of the priorities of building social statehood. Based on this, this article analyzes the theoretical aspects of youth employment in the context of digitalization, the creation of decent working conditions for young people.

This article is dedicated to reflecting the dynamics of changes in sukuk, a relatively new instrument of Islamic finance, from 2001 to 2022 using the examples of Malaysia, Indonesia, and Turkey. It includes analyses of various types of sukuk according to different classifications. Comments are provided based on the study of the reasons for changes over the past period. Conclusions are drawn regarding the established trends in sukuk. Based on the analyses, proposals and conclusions for Uzbekistan have been formulated.

Today, within the framework of the tax administration, optimization of the structure of taxes, their collection, improvement of the mechanism of tax accounting and reporting, correct calculation of taxes, timely and full payment, the right of taxpayers established in the tax legislation and monitoring compliance with obligations, distribution of tax revenues between budgets of different levels, collection and analysis of results, implementation of extensive measures to harmonize tax relations of all participants in the taxation process are being conducted. Also, it is more convenient for business entities that pay taxes on time and operate in compliance with legal requirements to ensure the implementation of the priority tasks set in the framework of the open dialogue of the President with entrepreneurs held on August 18, 2023. in order to create conditions and encourage them, by introducing digital technologies to the tax administration, expanding the tax base, and some important reforms implemented in the tax system are studied, foreign experience, scientific and practical conclusions on its application in our country, and proposals are developed.

Today, there is an increasing need for scientific research that will lay the foundation for improving the mechanisms of using tourist and recreational facilities in order to further develop the tourism sector in the world, increase its share in macroeconomic indicators, and provide the population with new jobs in the regions of the country. In this regard, this article analyzes the role of the marketing approach in the development of the tourism services market in the regions of the country.

In this article, the content of housing finance and the definitions given to this field of finance by various scholars are presented. Also, the approaches of scientists to the concepts related to housing finance and the factors influencing the possibility of buying a house are also analyzed. The article also covers the main theories of low housing prices.

In this article, the foreign experience in the establishment of new directions in the field of tourism in our country is studied, and proposals and recommendations for the development of the field of tourism are presented.

The creation of interactive geoinformation maps in investment processes has been effectively utilized in foreign practices, serving to provide open access to important information for investors. Egypt's industrial investment map is a good example, offering real-time data on infrastructure, resources, and industrial zones to investors. This approach helps in making efficient investment decisions and supports economic growth. Uzbekistan can also adopt this method to enhance its attractiveness for investment.

This article focuses on further reducing the negative impact on the competitiveness of the republic's economy by gradually reducing the monopoly in the commodity and financial markets, increasing the efficiency of the system of giving benefits and preferences, as well as reducing the legislative regulatory system. burdening economic entities implementing tax administration and fundamentally improving the mutual cooperation of taxpayers in the fulfillment of republican tax obligations.

This article author examines the key indicators of motivation and management in project teams, emphasizing their importance for the successful implementation of projects, discussing various factors influencing team effectiveness, including leadership styles, communication, motivational mechanisms, and psychological and emotional indicators of management. Particular attention is paid to the relationship between team motivation and the effectiveness of project work, as well as the importance of creating a favorable psychological climate and culture in the team.

This аrtiсlе prеsеnts thе thеоrеtiсаl аnd lеgаl bаsis оf mоdеrn mеthоds оf inсrеаsing thе саpitаlizаtiоn оf соmmеrсiаl bаnks. Inсrеаsing thе finаnсiаl stаbility оf thе rеpubliс's bаnking systеm, inсrеаsing thе lеvеl оf саpitаlizаtiоn оf соmmеrсiаl bаnks, strеngthеning thеir invеstmеnt асtivitiеs, аnd inсrеаsing thе vоlumе оf lоаns dirесtеd tо thе implеmеntаtiоn оf strаtеgiсаlly impоrtаnt invеstmеnt prоjесts оn thе struсturаl trаnsfоrmаtiоn оf thе есоnоmy, mоdеrnizаtiоn оf prоduсtiоn, tесhniсаl аnd tесhnоlоgiсаl rе-еquipmеnt аt thе еxpеnsе оf dоmеstiс sоurсеs is bеing implеmеntеd in оur соuntry. is thе mаin grоund оf rеfоrms. In this саsе, it is nесеssаry tо inсrеаsе thе lеvеl оf саpitаlizаtiоn оf bаnks by inсrеаsing thеir аuthоrizеd саpitаl, by issuing shаrеs аnd plасing thеm оn thе stосk mаrkеts, it is nесеssаry tо еnsurе аn аnnuаl grоwth оf thе tоtаl саpitаl оf аt lеаst 20 pеrсеnt.

продажа с обратной арендой; продавец-арендатор; покупатель-арендодатель; передача актива не является продажей; цена продажи соответствует справедливой стоимости актива; цена продажи больше справедливой стоимости актива; цена продажи меньше справедливой стоимости актива; права на актив, оставшиеся у продавца-арендатора; права на актив, переданные покупателю; обязательство по аренде; финансовое обязательство; дополнительное финансирование; последующий учет; операции продажи с обратной арендой до даты первоначального применения международные стандарты финансовой отчетности (МСФО).

Ensuring the employment of women in Uzbekistan and their professional orientation is one of the priorities of State policy. Improving the level of professional training of women and their competitiveness in the labor market plays an important role in eliminating gender inequality. Based on this, this article focuses on the issues of the vocational training system for women in the field of employment.

This article reflects the theories aimed at the further development of tutoring activities in the innovative management of higher engineering educational institutions. It is known that the activity of tutoring in higher education institutions is limited to the coordination of educational and educational processes between students and tutors. In the conditions of socio-economic development of the regions, education of every student in the spirit of entrepreneurship is gaining importance. The ideas put forward in the article and the developed models are mainly aimed at the development of recommendations for involving students in scientific research work in engineering higher education institutions, ensuring their participation in the commercialization of the results of scientific work.

In recent years, the countries of the world have been paying special attention to the implementation of various mechanisms to prevent and reduce tax evasion by taxpayers when developing their short- and long-term budget-tax policy strategies. At the same time, it is one of the priorities to conduct scientific research aimed at reducing illegal financial flows, analyzing the factors that cause tax evasion by taxpayers, and reducing the hidden economy. remains. At the same time, the fields were studied, scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.

The export of fruit and vegetable products plays a significant role in driving economic growth and increasing income for countries worldwide. This research delves into the various factors influencing the development of fruit and vegetable export potential, including production capacity, quality standards, market access, and marketing strategies. Drawing upon empirical research findings and data gathered between 2010 and 2023, the study presents a series of recommendations aimed at augmenting Uzbekistan's fruit and vegetable export volume and, consequently, enhancing the country's per capita GDP.

This article, titled "The role and impact of cotton-textile clusters in economic development," examines the economic and social significance of cotton-textile clusters. The study explores the role of these clusters in creating job opportunities, supporting local economies, enhancing export potential, and fulfilling social responsibilities. Additionally, the article discusses the importance of environmental sustainability and sustainable development strategies. Through an analysis of methodologies, statistical data, and practical examples, the article provides insights into the contribution of cotton-textile clusters to economic development and offers guidance for future strategies.

Educational services, programming services, intellectual property, engineering and other promising types of services based on the development stage of the higher education system in the process of building a new Uzbekistan and the future work and the experience of developed countries. rapid development, effective use of available opportunities, growth of export of services is one of the priority tasks that ensure the transition to the path of all-round beneficial development for the innovative development of our country.

This article sheds light on the modern trends of the development of New Uzbekistan at the international level between foreign countries and regions, strategies and practices aimed at strengthening economic relations. Uzbekistan is of strategic importance in Central Asia and has been developing large-scale cooperative relations with major countries and organizations such as China, Russia, the USA and the European Union. The article provides detailed information about our country's contribution to the world economy, the share of imports and exports, and its role in international relations.

This article provides a comprehensive analysis of studies examining the impact of central bank digital currency (CBDC) on the functioning of the monetary system. Based on a systemic analysis and synthesis of research, the directions of influence of digital currency are identified, which cover key elements of the monetary system, including monetary aggregates, inflation, interest rates and bank liquidity. The study's findings may be useful for developing strategies for introducing digital currencies and assessing their potential impact on macroeconomic stability.

This article is dedicated to reflecting the significance of fiscal policy instruments in the development of the green economy in various countries. Analyses have been conducted on different types of fiscal tools in green financing systems of countries, and information is provided on their importance for sustainable development. Comments are given, and conclusions are drawn based on the development trends observed over past periods. As a result of the analysis, proposals and conclusions have been formulated for Uzbekistan's economy.

In this article, in order to stabilize the financial situation of prestigious companies in the world, create new jobs and achieve economic growth, it is necessary to "transition to international standards of management, use transfer pricing in the process of concluding financial transactions in entities of the cluster and cooperative system, and present financial and management reports on operational segments." . International experience testifies to the fact that a sufficient information base has been formed on the theoretical, methodological and organizational aspects of these problems, and special scientific and innovative research is being conducted in this regard. According to the research, "US Federal Tax Service (IRS) received 3.4 billion dollars obtained as a result of illegal allocation of royalties and other costs in the process of trade deals between UK and US companies in the process of formation of transfer pricing." that dollar income was returned to the main company located in England" indicates the seriousness and importance of the issue.

This article aims to improve the tax collection mechanism, improve service and education for taxpayers, simplify the tax system and procedures, develop effective communication channels between taxpayers and tax authorities, and improve tax collection mechanisms. In addition, the theoretical and practical aspects of the formation of trust and perception of justice and the use of effective coercive measures also increase compliance, the trends in the development of relations, and the main reasons for the occurrence of tax arrears on taxes and fees.

The article describes how to increase the volume and quality of textile products, reduce the cost of products according to innovative approaches, effectively use the internal capabilities of the production costs of the textile industry, and improve the mechanism of rational organization of production according to modern technologies.

The article is devoted to the disclosure of the role of media education in the formation of the worldview and intellectual potential of the younger generation in the context of globalization. The article raises the issue of improving the sphere of education with the help of media technologies. At the same time, attention is paid to problems that seriously threaten human life in the form of ideological threats and ideological pressure. Thus, a social necessity is to raise the spirit of the Uzbek people, our youth, wisely use the Internet, strengthen ideological and media immunity. In solving these urgent problems, the role of modern media education and the importance of national values are incomparable.

In the article, historical, sociological, psychological, physiological, demographic, jurisprudential and socio-economic factors in the study of young people have been studied and analyzed.

In the context of the dynamically developing economy of the Republic of Uzbekistan, the importance of a strategic approach to social partnership is becoming especially relevant. The formation of strategic directions of social partnership in tax policy requires in-depth analysis and understanding of current problems, challenges and opportunities. In this article, we will consider the main aspects of the formation of strategic directions for its improvement in the context of Uzbekistan's tax policy.

The article reveals the essence of human capital using various socio-economic, industrial, property, personal, distributive, institutional, social, reproductive approaches to its content and the place of education in it.

The analysis of factors influencing the investment attractiveness of the regions of the Republic of Uzbekistan includes the study of economic, social, and infrastructure indicators. Among the key factors are the availability of developed infrastructure, access to resources, government support, and the level of urbanization. The development of special economic zones (SEZ) and the improvement of the business climate also play an important role in enhancing the regions' attractiveness for investors. The study helps identify the strengths and weaknesses of the regions, which contributes to the development of effective strategies for attracting investments and stimulating economic growth in Uzbekistan.

The article describes the theoretical issues of accounting policy formation in economic entities. The essence of the accounting policy for taxation purposes is revealed. Also, proposals were made to the Tax Code of the Republic of Uzbekistan on the concepts of "tax accounting" and "accounting policy for taxation purposes".

This article analyzes the regulatory and legal frameworks that regulate the taxation of financial institutions in Uzbekistan. It examines current tax policies, identifies issues and makes recommendations to improve tax efficiency, financial sector growth and compliance.

Improving the standard of living of the rural population, the development of entrepreneurship in rural areas is one of the priorities of the state economic policy being implemented today. Based on this, this article will consider the issues of improving the activities of farmers, peasant farms and household landowners, which are considered effective forms of management in improving the standard of living of the rural population.

The article examined the economic prerequisites for the spatial organization of productive forces and the uneven development of regional economies, and studied the literature on the topic. An analysis of various theories was made and principles and approaches to overcoming the uneven development of regional economies were identified.

In this article, it is necessary to increase the competitiveness of products of small service enterprises through the rational use of limited factors of production, as well as mutually agreed upon decisions, innovative development and actions in the main areas of activity and development of the enterprise, which determine its internal and external behavior.

This article describes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at creating favorable conditions for doing business in the tax sphere in the country and further strengthening the confidence of the business community. At the same time, some important reforms implemented by the interregional tax inspectorate in the tax system of Uzbekistan were studied, and scientific and practical conclusions and proposals were developed based on foreign experience and its application in our country.

Urbanization is an important process in the economic and social development of countries, having a significant impact on human capital. Human capital, including education, skills and health of the population, is the basis for sustainable economic growth and social stability. This article analyzes how urbanization contributes to improving the quality of human capital, using the experience of various foreign countries as an example.

This article describes the economic content of financial literacy of the population, and it substantiates its role and importance in ensuring the socio-economic development of the country at the present stage.

Studying the administration of value-added tax in our country is also related to the improvement of value-added tax. The article analyzes the specific features of calculating the value-added tax base, some complications, and problems in its determination, and focuses on issues of improving the formation of the tax base. In addition, based on the results of applying the changes and additions to the determination and calculation of the value-added tax base, relevant conclusions were formed and recommendations were developed.

This article aims to improve the tax collection mechanism, improve service and education for taxpayers, simplify the tax system and procedures, develop effective communication channels between taxpayers and tax authorities, and improve tax collection mechanisms. In addition, the theoretical and practical aspects of the relationship development trends that the formation of trust and perception of justice and the use of effective coercive measures also increase compliance are highlighted.

The article discusses the features of price formation of silk products based on supply and demand. An analysis of the factors affecting the price formation of silk products in Uzbekistan has been studied. Also, the complex interaction of domestic and global factors on the formation of the price of silk products in Uzbekistan was analyzed, and conclusions and proposals were formulated at the end of the topic.

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, the amount of excise tax significantly determines the price level of taxed goods, and also affects consumer demand. Excise tax plays an important role in the formation of state revenues and regulation of consumption of certain goods and services. This article reviews the existing literature on excise tax administration, draws conclusions from international best practices. It defines the main directions of improvement of control mechanisms, the main focus is on policy reforms, technological integration and capacity building in tax authorities.

Today, the development of green energy in the countries of the world is considered as a priority of state policy. Based on this, this article discusses the development of green energy in the country.

The process of economic liberalization, the aggravation of fiscal policy problems and the increase in the tax potential of taxpayers, the use by the state of effective means of modernizing the tax system in many ways, the distribution of added value also directly depends on the organization of an effective tax mechanism. It is important to study the directions of organizing an effective tax mechanism for the distribution of added value as a separate direction of the reform of the tax system, which today causes a lot of discussion. Based on this, this article discusses the issues of value added taxation.