This article highlights in detail the theoretical and practical foundations of assessment based on the rating system in strengthening the sustainability of commercial banks. The article analyzes the international experience of banking supervision, methods of rating assessment, as well as approaches to assessment based on the Camels system. The evaluation criteria, scales and methodological approaches used in rating systems, in particular numerical and alphabetical rating expressions, are considered in detail. The advantages, limitations, and conditions of using complex and expert assessment methods are also substantiated, as well as essential aspects of the assessment model when choosing a criterion. The article highlights the need to collect high-quality information, apply mathematical and statistical models, and choose the right assessment parameters to improve the effectiveness of the rating system. The rating system is recognized as an important tool in improving the reliability and stability of banks through an objective assessment of their financial condition.

This article examines the scientifically based methodology for taxation and valuation of real estate. In order to increase the efficiency of the taxation system, various models and valuation methods are used to determine the market value of real estate. The main attention is paid to the use of comparative, cost, and income approaches in assessing the influence of price-forming factors. Statistical analysis, expert assessment, and mathematical modeling methods are widely used in taxation and valuation of real estate. This methodology is based on the correct selection of market information and data on types of real estate, which contributes to the fair distribution of the tax burden. Also, proposals and recommendations have been developed for the implementation of methods and models of taxation and valuation of real estate in Uzbekistan.

This article examines the strategic role of fuel and energy enterprises in the economic development of Uzbekistan, focusing on their contribution to macroeconomic stability and energy security. The research highlights the importance of oil, gas, coal, and electricity as essential resources for sustaining industrial growth and improving living standards. Particular attention is paid to the dynamics of investment flows, modernization processes, and the integration of renewable energy sources into the national energy system. A comprehensive methodological framework was employed, combining statistical analysis, comparative assessment, and expert interviews. The results show that the fuel and energy sector remains a major contributor to GDP growth and export potential, while challenges such as low energy efficiency, outdated production capacities, and insufficient investment persist