This article examines the issues of improving the methodology of financing innovative projects through venture funds. Based on the experience of the United States and Western European countries, the main mechanisms of venture financing, methods of attracting investors, and government support measures are studied. Additionally, proposals are developed for institutional changes, improvement of the legal framework, and expansion of public-private partnerships to enhance venture financing in Uzbekistan. The research results aim to support innovative entrepreneurship in the country and improve the process of attracting venture investments.

This article examines the procedure for using the funds of the fund for solving the socio-economic problems of the mahalla, the specific features of the sources of funds of this fund, and the system of important economic and financial indicators used to assess the effective formation of the fund. Based on the developed methodological approaches, the estimated income of the fund for solving the socio-economic problems of the “Bekat” mahalla of the Boyovut district of the Syrdarya region for 2025 is analyzed.

This article is based on the development and implementation of a climate budget labeling model for Uzbekistan with the support of the United Nations Development Program. The history of the economic approach to the concept of sustainable development is covered. A forecast of funds provided for 2024 for the section of “green” budgeting sectors is given

There are several ways to attract resources in commercial banks. It is convenient for commercial banks to use their funds as a resource. However, given the limited resources available, the funds attracted are acceptable and attractive. In this study, we will examine the ways in which commercial banks conduct deposit policies to attract resources and the ratio of deposits to various economic indicators. Let us focus on the problems that exist in the process and their solutions.

This article examines the types of takaful models in the organization of takaful insurance funds, the differences between takaful models, the development and essence of the Islamic insurance financial market, its scientific approaches to modern Islamic financial instruments, and the scientific foundations of the mechanism of operation and typology of takaful insurance models, sheds light on the scientific and theoretical views on the content and role of takaful insurance fund models in the global insurance market, and assesses the development and current state of takaful insurance fund models in the insurance market

This article examines the theoretical and methodological foundations for improving control mechanisms over the targeted use of public budget funds. The study analyzes the role of budget control within the public financial management system, as well as modern approaches and international best practices. Furthermore, key challenges hindering the efficient use of budget resources in Uzbekistan are identified, and scientifically grounded recommendations are proposed to address them. The findings highlight the importance of implementing risk-based approaches, digital technologies, big data analytics, and public oversight mechanisms in strengthening budget control systems. The practical significance of the study lies in enhancing the efficiency of public financial management and reinforcing fiscal discipline

This article is based on the development and implementation of a climate budget labeling model for Uzbekistan with the support of the United Nations Development Program. The history of the economic approach to the concept of sustainable development is covered. A forecast of funds provided for 2024 for the section of “green” budgeting sectors is given.

The study emphasizes the necessity of assessing the economic, social, and institutional returns of borrowed funds. In particular, investments directed to the transport-logistics and energy sectors created synergistic effects in the national economy, while funds allocated to water supply, healthcare, and education sectors had a positive impact on the living standards and human capital development. At the same time, efficient utilization of external debt depends on repayment capacity, institutional quality, transparency, and alignment with national development strategies

In the article, one of the important funds in the economic activity of enterprises aimed at ensuring the implementation of the decision of the President of the Republic of Uzbekistan No. 4611 dated February 24, 2020 "On additional measures for the transition to international standards of financial reporting" is to organize the calculation of inventories based on the requirements of international standards of financial reporting issues are covered in detail. In particular, scientific proposals and practical recommendations have been formed in order to methodologically harmonize the provisions of the national standard of the current BHMS No. 4 "Commodity reserves" with international standards.

Public procurement is one of the key components of the economic system, playing a crucial role in the efficient allocation of state budget funds and the implementation of socio-economic objectives. The origins of public procurement date back to ancient times, and its developmental stages have evolved over time to adapt to modern requirements. While the initial stages were characterized by simple barter systems, contemporary public procurement has transformed into a complex process involving electronic platforms and management systems based on international standards.

The article discusses the main problems faced by young entrepreneurs in the process of digitalization of their business. Both technological and financial barriers are analyzed, including lack of funds for the implementation of new digital solutions and low digital literacy of entrepreneurs. Attention is also focused on socio-cultural barriers associated with changes in organizational culture and the risks associated with the uncertainty of digital transformation. The article also discusses recommendations for overcoming these problems, including the need to create institutional support, develop educational programs and increase the level of financial access. The results of research conducted by scientists, as well as information from organizations supporting the digitalization of small and medium businesses are presented.

This article examines the role of Big Data in public procurement processes and its significance for economic efficiency and anti-corruption measures. The study discusses the current state of electronic trading platforms introduced in Uzbekistan under the “Public Procurement” law, focusing on detecting deviations from market-based pricing and identifying “preferred supplier” practices at early stages. It shows how Big Data techniques enable real-time analysis of suppliers’ data, including the application of AI-based “red flag” alerts to prevent dumping or corrupt agreements. The findings indicate that Big Data methods can reduce the price differential, strengthen competition, and improve the effective utilization of budget funds in the public procurement system.

This article analyzes the current state of the financial markets of Turkey and the UAE, countries with dualistic financial systems. In particular, the article conducts a comparative analysis of the Islamic and conventional financial systems of Turkey and the UAE (United Arab Emirates), examining the state of participation of Islamic finance in the general financial market, the comparative state of participation of Islamic capital market, Islamic insurance market and Islamic investment funds in the financial market.

This article analyzes the reforms being implemented in the banking system of Uzbekistan, strategies for ensuring financial stability and attracting resources. It is shown that the country's economic stability should be increased through modernization of the banking system, new financial instruments and innovative approaches. The article discusses the main problems of the banking system of Uzbekistan, modern methods for their elimination, as well as opportunities for attracting resources based on international experience and their significance for the country's economy. At the same time, it recommends ways to increase the efficiency of banks and financial institutions through reforms and have a positive impact on the state economy.

The article is devoted to the analysis of the investment potential of insurance companies, which is a set of factors influencing the ability of an insurance organization to effectively invest its funds. The work considers the main aspects, including sources of capital, investment portfolio structures, risks, and the role of government regulation. The assessment of the investment potential of insurance companies is based on the analysis of their financial indicators, market situation and external economic factors.

Uzbekistan has immense potential for tourism development with its rich cultural heritage and strategic location on the Silk Road. However, financial constraints have hindered the sector’s full growth. This paper examines the impact of innovative financial instruments, including public-private partnerships (PPPs), green bonds, tourism investment funds, and crowdfunding platforms, on the development of Uzbekistan’s tourism industry. The study highlights the role of these instruments in fostering infrastructure development, increasing private sector participation, and enhancing sustainability.

This article provides information about the Islamic financial instruments market, explaining what they are and how they are distributed to the financial market, and their important role in the economy. In the process of studying financial instruments in the world, the world experience of Islamic financial instruments is studied and the world experience of Islamic financial instruments is presented.

The article presents information on issues of maintaining, improving and specific features of accounting in non-governmental non-profit organizations.

This article analyzes the structure of budget expenditures in the Republic of Uzbekistan, with a particular focus on economic expenditures and their role in national economic development. The analysis covers the volume, directions, and prioritization of economic expenditures in recent years based on statistical data. In addition, the paper explores the mechanisms of distribution and redistribution of state budget revenues, highlighting their potential to stimulate economic growth. The article also gives special attention to the state strategies aimed at promoting a green economy and ensuring ecological sustainability. The research findings emphasize the relevance of allocating economic expenditures to strategic sectors and the necessity of optimizing and enhancing the efficiency of their implementation.

This article is dedicated to analyzing the public procurement system conducted by budget organizations in the Republic of Uzbekistan. Public procurement serves as an essential tool for the effective management of the nation’s financial resources, particularly in ensuring prudent spending of state funds and enhancing transparency. This article provides a detailed analysis of the economic efficiency and savings achieved through electronic auctions in public procurement during 2022–2024. It also examines advanced practices in public procurement digitalization employed by countries like South Korea, the United States, and the European Union, considering the possibilities for their application in Uzbekistan. The research highlights the economic efficiency of conducting competitive, cost-effective, and transparent public procurements through electronic auctions.

This article examines the current aspects, opportunities and advantages of digitizing the modern housing stock management system. The possibilities of increasing the efficiency of housing stock management, rational use of resources, establishing interactive dialogue with the population, and ensuring transparency through the introduction of digital technologies are analyzed. Existing problems and their solutions are also presented, as well as recommendations based on advanced foreign experience

This study explores the position of cultural heritage developments in Uzbekistan, with its rich cultural heritage, abundance of natural tourism attractions spread across 12,000 kilometers, distinctive World Heritage Sites, and distinctive tourism presence, Uzbekistan is attracting tourists from all over the world as it integrates with other Central Asian nations. There is potential for the tourist industry to grow in Uzbekistan. On the Silk Road, which connected Eastern and Western civilizations, several of its cities in Central Asia served as major trading hubs. The historical, archaeological, architectural, and natural assets of Uzbekistan draw travelers. Conversely, the Silk Road is a distinctive tourist destination network with substantial room for improvement. Thus, Uzbekistan's tourist industry has undergone extensive development, which includes respect for the country's historical and cultural assets and the construction of infrastructure that satisfies all international requirements. A legitimate tourism sector has emerged as a result of the increasing volume and complexity of tourism services, which supports viewing the phenomena as a unique aspect of the global economy. The phenomena of tourism is very complex by nature, with significant social, political, cultural, and economic ramifications. Cultural and historical tourism is a new sector with immense potential and is an essential part of the global tourism industry today. Uzbekistan, which has an abundance of historical sites, cultures and traditions, presents a perfect sector for culture and heritage tourism. Its ancient Silk Road cities like Samarkand, Bukhara, and Khiva have the potential to increase tourism revenue and use the funds for sustainable development of the country furthers supports this idea

The article examines the specific features of improving the audit system in the public sector in the Republic of Uzbekistan, its institutional and organizational foundations, and issues of increasing its effectiveness. It also theoretically substantiates the importance of auditing in strengthening public financial control, ensuring targeted and rational use of budget funds, and increasing transparency and accountability in the management of public assets

Poverty reduction analysis and models based on the development of small business and private entrepreneurship are carried out in order to strengthen economic growth, social stability and economic policy of the state. There are several main approaches in these analyses and models. Below we will briefly touch on the main approaches and models related to poverty reduction and the development of medium-sized businesses. In the fight against poverty, various state assistance and subsidy programs, as well as the development of social protection systems, are of great importance. These programs often involve the provision of certain funds or services to low-income families.

The efficiency of public procurement activities of government customers is a key factor in ensuring the rational use of budgetary funds and improving the effectiveness of the public finance system. In the context of the digital transformation of the economy and the increasing complexity of the institutional environment, there is a growing need for a comprehensive evaluation of procurement activities that takes into account not only financial outcomes but also process-related, human resource, and strategic aspects. This article examines theoretical and methodological approaches to assessing the efficiency of public procurement activities of government customers. Based on an analysis of international research, the necessity of moving from narrowly focused financial criteria toward a multidimensional system of indicators integrating economic, process, institutional, and labor-related parameters is substantiated. Particular attention is paid to indicators characterizing operating costs, labor productivity of procurement units, as well as the structure and concentration of suppliers.

The proposed system of indicators makes it possible to identify reserves for improving procurement efficiency, optimize the use of financial and human resources, and enhance the transparency and manageability of procurement processes. The results of the study may be used by government customers in the development of key performance indicators (KPIs), the improvement of monitoring mechanisms, and the formulation of strategies for the development of the public procurement system