The article examines the economic essence of digital transformation in the energy sector and analyzes methods for assessing its economic efficiency. The study substantiates the impact of digital technologies on energy companies, including cost reduction, minimization of energy losses, improvement of production efficiency, and enhancement of investment attractiveness. The concepts of digitization, digitalization, and digital transformation are compared, and their economic content is revealed. The main evaluation methods of digital transformation projects are analyzed, including the KPI system, scenario analysis, cost–benefit analysis, investment appraisal tools (NPV, IRR, payback period), and the integrated efficiency assessment model.

The article analyzes the relevance and prospects of using digital marketing tools in the tourism sector. The theoretical foundations and practical application mechanisms of digital marketing are highlighted, and marketing tools in the pre-pandemic and post-pandemic periods are compared. The results of the study show that traditional advertising tools are gradually being replaced by modern digital approaches, and digital technologies are gaining priority in tourism marketing. This significantly increases efficiency, international visibility, and competitiveness in the industry.

This article theoretically argues that digital transformation is a strategic necessity for banks to remain competitive with fintech companies as a result of rapid technological advancements in digital transformation. In addition, the theoretical foundations of digital transformation in retail banking are critically examined, and the main principles of diffusion of innovation theory, resource-based view (RBV), institutional theory, service-oriented logic (SDL), technology adoption models, and dynamic capabilities are extensively analyzed. It is argued that digital transformation is not just about implementing digital tools, but also about creating value, delivering services, working with customers, improving efficiency, and increasing interbank competitiveness. By analyzing a large body of scientific literature, the study identifies gaps in existing theoretical frameworks and attempts to identify how banks can adapt to the digital economy, increase investment in innovation, and become digitally mature. Such analyses contribute to the field both scientifically and practically by offering comprehensive development models to understand the systemic and multidimensional dynamics of digital transformation in retail banking.

In the context of rapid digitalization of the economy, the issue of increasing labor productivity in small businesses is gaining special relevance, as the efficiency of labor resource utilization directly affects the competitiveness and sustainability of business entities. This article examines the key factors influencing labor productivity growth, taking into account the specific features of small enterprises under digital transformation. The study analyzes institutional constraints, organizational and managerial barriers, and the level of integration of digital solutions into management practices. Particular attention is paid to the potential of digital technologies such as automated management systems, digital analytics tools, and business process personalization instruments for optimizing internal resources. Based on empirical data and comparative analysis with international practice, recommendations are proposed for building a digital environment that stimulates labor efficiency growth. The findings may be useful in developing sustainable development strategies for small businesses within the digital economy.

This scientific research explores the integration of modern digital technologies into the educational process, focusing on the effective use of educational technologies (EduTech) in classroom activities and their impact on the content and quality of education. It also discusses the prospects of digital transformation in education based on modern pedagogical software, authoring tools, learning management systems (LMS), artificial intelligence technologies, and other innovative approaches. Furthermore, the study presents proposals and recommendations on developing interactive educational resources, multimedia tools, and digital resources with the assistance of artificial intelligence, drawing on advanced international practices and an analysis of interactive platforms related to education for teaching personnel.

This article analyzes the impact of digital technologies on improving the efficiency and quality of educational services in higher education. The study aims to identify the main areas and mechanisms for using digital tools in the educational and management activities of higher education institutions. The methodological framework utilizes systems and process approaches, as well as comparative and substantive analysis of normative and empirical data. It is demonstrated that the implementation of digital solutions (online platforms, distance learning systems, and data analysis tools) contributes to the improvement of educational processes, individualization of learning, and increased student satisfaction. Directions for improving the efficiency of educational services through digital transformation are proposed

The article argues that for the transition to digital education to be transformative, governments need to adopt a systemic approach that strengthens the coherence of tools, technologies, actors and subjects in their education systems, and that the analysis and insights provided by the Digital Education Outlook 2023 provide OECD members with useful resources in this regard.

The rapid advancement of innovative technologies is providing opportunities to organize the processes of training, retraining, and upskilling personnel with novel approaches. Artificial intelligence (AI), considered one of the most effective technologies of the Fourth Industrial Revolution, is fundamentally transforming educational management practices. Particularly, such technologies enable personalized learning tailored to individual needs, offering solutions that meet learners’ requirements on an individual basis. This article analyzes the advanced experiences of foreign countries in continuously developing managerial competencies through adaptive, mass, and electronic education systems, including the use of AI technologies. The research findings highlight the need for digital transformation in the process of developing competencies of managerial personnel working in public service in the Republic of Uzbekistan. It discusses the integration of AI tools into this system, the potential for digital governance, and its economic efficiencies.

Today’s market is becoming tough for small businesses. Competition is growing, and digital technologies are evolving so fast that it is becoming difficult to keep up. Small companies, in particular, often struggle more than larger firms because they usually work with limited budgets, depend heavily on manual tasks, and do not always have standardized processes in place. Yet despite these challenges, automation and AI can become a real game-changer for them. By automating the most time-consuming and vulnerable parts of their work, small businesses can save resources, reduce errors, and operate more confidently. This article explores what kind of challenges small businesses are currently facing while automating their operations. It also identifies the main risks involved and suggests practical software tools that can help small companies choose solutions that truly meet their needs

The rapid development of digital technologies has changed the way data is collected, stored, and analyzed. Big Data has created new opportunities and challenges for econometric research. This article discusses the integration of econometric methods with big data analysis, the methodological innovations needed, and the results of empirical economic research. The study also highlights modern tools and ideas that help econometricians manage the complexity and scale of large data sets while maintaining model accuracy and interpretability. It also highlights how the combination of traditional econometric thinking and computational methods can improve the quality and scope of economic analysis in the modern digital economy

This article examines the role of payroll and tax digitalization in enhancing the stability of the labor market. The relevance of the topic is justified within the context of global digital transformation and the growing need for transparency and formalization in labor relations. Through a comparative approach, the paper analyzes international experiences from countries such as Estonia, Germany, the United States, and India, contrasting them with recent reforms in Uzbekistan. Using correlation and regression analysis, the study explores the relationships between digitalization indicators and labor market metrics, such as formal employment, tax revenue growth, and the reduction of the informal economy. The results show that digital tools significantly contribute to labor market resilience and institutional integrity. The article concludes with practical recommendations for strengthening digital infrastructure and legal frameworks to ensure sustainable economic and social outcomes.

This article provides an in-depth analysis of the institutional-fiscal transformation of Special Economic Zones (SEZs) and their strategic role in innovative development. Drawing on both global and national experience, it examines the theoretical foundations of SEZs, tax and customs preferences, cluster-based economic models, digital infrastructure, and the integration of green technologies. The study explores the genesis of SEZ development, their central role in economic liberalization policies, and their position within international integration processes. It highlights that beyond tax incentives, key determinants of SEZ effectiveness include transparent governance, institutional coherence, the formation of innovative production clusters, and the development of skilled human capital. Ultimately, SEZs are positioned not only as tools for attracting investment but also as drivers of technological independence, economic sovereignty, and enhanced global competitiveness.

In recent years, the intensification of global financial instability has posed significant challenges to banking markets. In response, commercial banks have placed particular emphasis on enhancing their resilience to economic fluctuations. According to expert forecasts, activity in the global banking sector is expected to increase substantially in 2025–2026. Notably, inflation in the Eurozone in 2024 is projected to be around 2.3% instead of the previously forecast 2.7%. Financial stability, however, remains tied to moderate growth prospects. Various models typically chosen or approved by regulators are used to assess banks’ stability. Contemporary research focuses on improving existing methodologies and financial stability indicators in light of changes in the global macroeconomic environment, raising capital adequacy requirements for banks, and enhancing tools for forecasting their future performance. At the same time, the adoption of new technologies and financial instruments is accelerating banks’ digital transformation and the automation of their business processes. This article offers a comprehensive study of the means and mechanisms for ensuring the financial stability of commercial banks in Uzbekistan. Its primary objective is to analyze the state of the banking sector and identify ways to strengthen its resilience, drawing on global best practices and national specificities. To achieve this, both scientific-pedagogical methods (historical-comparative analysis, structural-logical research) and empirical approaches (statistics from regulatory documents and bank reports, expert surveys) are employed.

This article analyzes the current state of the credit system for small and medium-sized enterprises (SMEs) in Uzbekistan. Based on international experience and empirical research, the main constraints in SME financing are identified. The paper proposes strategic measures aimed at developing credit information infrastructure, introducing collateral-free lending mechanisms, promoting digital financing tools, and strengthening public guarantee schemes.

This article presents the conclusions and conclusions that can be drawn from the analysis of the possibilities of tax authorities to identify possible cases of tax evasion, ensure fair taxation, and ultimately contribute to the overall efficiency of the tax system by improving the practice of auditing and monitoring taxpayers' activities. The article highlights the advantages and problems of applying foreign experience in the conditions of Uzbekistan, and develops proposals and recommendations for improving national tax policy

In the overlapping context of local culture and the digital economy, combining career assessment tools with the logic of e-commerce platforms is becoming an important direction for improving career guidance and person–job matching services. This paper adopts a design science research approach and takes a WeChat mini-program–based intelligent career assessment e-commerce platform as its artefact. It proposes a three-stage practice framework moving from demand scenarios to system architecture and then to prototype validation. First, based on interviews and field observation, platform demand is structured into three representative scenarios educational progression, career adjustment, and institutional projects and corresponding assessment products and service bundles are designed. Second, following the idea of “assessment system + order system + channel system”, a minimal yet complete platform prototype is implemented that integrates online assessment, automatic report generation, QR-code key activation, institutional back-end management, and basic channel analytics. Third, using small-sample pilot data (each project with fewer than 80 participants) from two schools and one career-education institution, the study calculates key indicators such as activation rate, completion rate, paid conversion rate, and self-reported decision clarity, and briefly illustrates how the platform is used in typical situations. Results suggest that the proposed platform design is technically feasible and operationally valuable for improving user self-understanding, service delivery efficiency, and channel conversion, while also revealing room for improvement in report expression, user journey design, and stakeholder incentives. The contribution of this study lies mainly in offering an actionable, mid-level pathway from local career assessment models to a workable minimum viable product, and in providing a structured blueprint for institutions planning similar platforms.

The article summarizes the country's long-term progress in improving tax administration in the tax sphere, emphasizes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at further strengthening the trust of business circles. Some important reforms implemented in the tax system of Uzbekistan have been studied, scientific and practical conclusions and proposals have been developed based on foreign experience and its application in our country

The article examines the problems of economically weak enterprises operating in Uzbekistan, as well as a comprehensive approach to restoring their financial stability and profitability. In the course of the study, a comparative evaluation of methods for analyzing the financial condition of enterprises was conducted by incorporating foreign experiences (particularly from the EU, USA, and South Korea) and local approaches. This made it possible to identify existing shortcomings in the national system. In addition, the article analyzes enterprises receiving preferential financing within the framework of state programs. It presents the volume and directions of targeted financing in sectors such as industry, energy, agriculture, tourism, and innovative industries. Special attention is given to the main tools used in assessing the financial situation of enterprises, including solvency analysis, debt ratios, recovery plans, engineering and economic expertise, and the decisions of economic courts. Both the advantages and disadvantages of these methods are discussed. Based on the analysis, the conclusion is drawn about the necessity of improving the current approaches through the implementation of digital platforms, automation of processes, and adaptation of international evaluation standards

This article describes the improvement of the administration based on bringing services to business entities to a new level, further increasing the tax administration literacy of the population, supporting entrepreneurship, creating an equal competitive environment and guaranteeing the rights of consumers, and encouraging the active participation of the general public in curbing the underground economy. In recent years, countries around 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-term and long-term budget-tax policy strategies. At the same time, conducting scientific research aimed at reducing illegal financial flows, analyzing the factors that cause tax evasion by taxpayers, reducing the hidden economy, and focusing on the scientific and theoretical aspects of tax evasion processes remains one of the priorities. At the same time, the fields were studied, foreign experience, scientific-practical conclusions and proposals were formed on its application in our country

This article focuses on the current economic development of our country, accompanied by active changes in small and medium-sized businesses, and the expansion of women's entrepreneurial activity. It is based on the fact that women's entrepreneurship not only serves to increase the level of employment and income of the population, but also plays an important role in ensuring sustainable and inclusive economic growth

The article addresses current issues of financial resource management and control at state-owned enterprises amid economic reforms in Uzbekistan. Based on an analysis of international best practices (Germany, Korea, China, and Poland) and the current state of the country's metallurgical industry, proposals are developed for implementing digital tools, strengthening institutional oversight, and enhancing financial transparency. The scientific novelty lies in adapting foreign management models to national conditions, considering industry-specific features.

This article highlights 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 in the organization of makhallabay work in the tax system of Uzbekistan are studied, foreign experience is studied, scientific and practical conclusions and proposals are developed on its application in our country.

The article summarizes the country's long-term progress in improving tax administration in the tax sphere, emphasizes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at further strengthening the trust of business circles. Some important reforms implemented in the tax system of Uzbekistan have been studied, scientific and practical conclusions and proposals have been developed based on foreign experience and its application in our country.

The article summarizes the country's long-term progress in improving tax administration in the tax sphere, emphasizes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at further strengthening the trust of business circles. Some important reforms implemented in the tax system of Uzbekistan have been studied, scientific and practical conclusions and proposals have been developed based on foreign experience and its application in our country.

The article considers new elements of regional development strategy with a focus on institutional and methodological aspects of planning socio-economic progress. Special attention is paid to the role of public participation in the processes of development and implementation of strategic documents, including such mechanisms as public hearings, expert consultations, focus groups, digital platforms of e-governance and, in particular, civic budgeting. The author analyzes both theoretical foundations and practical examples of the introduction of such tools in international practice (Brazil, Spain, France, China) and the prerequisites for their application in the Republic of Belarus. The author presents the key directions for improving the system of strategic planning at the regional level: legal framework, institutional infrastructure, approval procedures, monitoring and evaluation, as well as identifies the existing institutional barriers. It is demonstrated that strengthening the role of civil society and introduction of mechanisms for direct participation of the population in the distribution of budgetary resources contribute to increasing the transparency of public decisions, strengthening trust in the authorities and more accurately reflecting the interests of the local population. The conclusion is that it is necessary to integrate new approaches into the current system of state planning to ensure sustainable and balanced of regional development.