This article analyzes the effectiveness of tax incentives for small businesses. Based on the data, the economic and social results of benefits were studied, and an assessment was made based on such indicators as the share of small business in GDP, its place in state budget revenues, the number of newly created enterprises, and the level of employment. Analysis shows that although tax innovations can put pressure on budget revenues in the short term, in the long term they have fully justified themselves by increasing economic activity, developing the business environment, and ensuring social stability. At the end of the article, promising recommendations for supporting small businesses are given.

This article presents a comparative analysis of personal income tax systems and collection mechanisms in various countries. It examines tax rates, benefits, declaration procedures, and payment methods, and analyzes their socio-economic impact. Special attention is given to the influence of progressive and proportional taxation on fair income distribution, as well as the role of taxes on investment income. The article substantiates the prospects of applying international practices to improve Uzbekistan’s tax system. The efficiency and fairness of personal income tax collection mechanisms are analyzed in terms of economic stability and budget revenues.

The article studies theoretically, methodologically and legally the concepts of remuneration of labor and the wage fund. Based on the conducted research, the author's definition of the concepts of the wage fund and the wage fund was formed, and its composition was prescribed. This composition may be the basis for the application of various benefits for tax purposes in financial accounting for the payment of wages at enterprises.

Fintech refers to financial technologies used in banking and financial services, including mobile payments, money transfers, loans, and asset management. Fintech startups offer fast, innovative, and convenient services that either compete with or collaborate with traditional banks. In recent years, investments in Fintech have grown rapidly due to its wide applicability. These technologies improve service quality, enhance customer experience, and transform traditional financial systems. Fintech plays a vital role in modern banking by offering digital solutions for both individuals and businesses. This article explores the significance of Fintech and the mutual benefits of bank-Fintech cooperation.

The peculiarity of taxation of real estate based on cadastral value in Uzbekistan requires further study. The article analyzes the experiences of real estate tax collection in developed countries and its importance in the tax system. The need for a deep study of the conceptual foundations of real estate tax in developed countries and the need to develop practical recommendations for their effective application in the tax system of our country was justified, as well as the general rules for real estate taxation based on modern tax systems and problems related to real estate taxation in our country were studied.

International Financial Reporting Standards (IFRS) have become an integral part of the global economy today. Their main purpose is to ensure a unified approach to the preparation of financial statements, facilitate their comparability on an international level, and increase transparency for investors. International financial reporting standards have been adopted by many countries, which is of great importance for coordinating business processes, evaluating the effectiveness of company operations, and standardizing financial information. At the same time, adapting the accounting system to international standards is crucial not only for meeting legal requirements but also for enhancing competitiveness in business processes. This article discusses the integration of international financial reporting standards into the accounting system, their essence and benefits, as well as the implementation process and the experience of international countries.

This article analyzes foreign experience in implementing tax administration for large taxpayers, and as a result of this analysis, issues of improving the tax legislation of the Republic of Uzbekistan, proposals and recommendations for further improving tax administration for large taxpayers were developed.

The article analyzes the current state of social protection of the low-income population in the Republic of Uzbekistan, the use of mortgage loans to lift them out of poverty, the provision of mortgage loans by commercial banks in housing construction in the country, and some recommendations for its further improvement are given.

This article explores the application of Total Quality Management (TQM) principles in higher education institutions. TQM is a management philosophy emphasizing continuous improvement, customer satisfaction, and employee involvement. The study analyzes the implementation of TQM in the higher education system, its benefits, and the challenges encountered. The findings, based on a case study approach, indicate that when effectively implemented, TQM principles can significantly enhance the quality of education and institutional management. However, successful implementation requires strong leadership, cultural change, and stakeholder engagement.

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 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.

This article analyzes foreign experiences in the management of logistics and supply chains in the textile industry. Since the 1980s, the Just-in-Time concept and APS (Advanced Planning and Scheduling) systems have been shown to be an important factor in improving the efficiency of logistics processes. The Supply Chain Management (SCM) approach proposes to manage logistics processes as a single system to achieve strategic efficiency. The article discusses China's research in the field of logistics and its unique approaches to it, as well as its adaptation to international standards. In particular, practical experiences in resource management, cooperation with suppliers, and opportunities for creating economic benefits are presented.

The article presents an analysis of the possibilities of using financial technologies to implement the functions of the state treasury, their advantages and benefits, as well as the risks and obstacles that may arise during their application.

The article examines the relationship between the free economic zones operating on the territory of our state and the content of the tax policy. At the same time, the relationship between the functioning of free economic zones and the degree of effectiveness of the tax policy, the state's activities in the field of creating free economic zones, the level of their impact on the country's economy, as well as the development of theoretical proposals and practical recommendations in order to increase the effectiveness of the implemented tax policy.

The article examines the role of indirect taxes in the tax system of the Republic of Uzbekistan, reforming the tax system, further improving and increasing the efficiency of the tax mechanism, as well as generally recognized international norms and standards in the field of taxation, and draws conclusions from advanced international experiences. 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.

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.

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.

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.

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.

This article analyzes the role and importance of tax incentives in ensuring the stability of tax policy, analyzes the benefits provided by the types of taxes currently in force in our country, and also studies their impact on budget revenues. Scientific and practical proposals and recommendations are presented to increase the effectiveness of tax incentives

This article examines the benefits of developing public utility management, the importance of improving the quality of public utilities for ensuring public well-being, raising living standards, and providing high-quality services. It primarily highlights examples of government regulation of the public utilities sector and the importance of laws of the Republic of Uzbekistan, presidential decrees, and government resolutions in this area, which define the legal framework for services such as water supply, heat supply, gas and electricity, and waste disposal

International Financial Reporting Standards (IFRS) have become an integral part of the global economy today. Their main purpose is to ensure a unified approach to the preparation of financial statements, facilitate their comparability on an international level, and increase transparency for investors. International financial reporting standards have been adopted by many countries, which is of great importance for coordinating business processes, evaluating the effectiveness of company operations, and standardizing financial information. At the same time, adapting the accounting system to international standards is crucial not only for meeting legal requirements but also for enhancing competitiveness in business processes. This article discusses the integration of international financial reporting standards into the accounting system, their essence and benefits, as well as the implementation process and the experience of international countries

This article is dedicated to the study of the role of the electronic invoicing (EHF) system and tax risk assessment mechanisms in tax administration in Uzbekistan. The research analyzes digital data collected through EHF, the assessment of taxpayers’ risk levels based on risk indicators, and the practical monitoring of turnover and activities of large taxpayers across regions. The results indicate that the EHF system is a crucial tool for enhancing tax audit efficiency, improving tax compliance, and optimizing tax administration. The study also highlights the benefits of the EHF system for taxpayers, including savings in material and human resources, reducing errors in VAT calculation, and automating reporting processes

This paper examines the implementation of blockchain technologies in the payment systems of commercial banks and evaluates their impact on operational efficiency, security, and transaction speed. Using systematic, comparative, and empirical methods, the study assesses the technological components of blockchain, its integration with payment processes, and its economic benefits. The findings demonstrate that blockchain-based mechanisms reduce payment costs, mitigate fraud risks, and enhance automation in interbank settlements

This article provides information about effective investment activities that stimulate increased production efficiency in the context of modern development of the world economy, strategic support for the formation of internal mechanisms, and the presence of main negative trends that impede the development of investment activities. processes in the Republic of Uzbekistan and promising directions for their development