This article discusses important aspects of taxation of personal income. The article examines scientific approaches to the personal income tax system. The analysis of the population's income structure and the impact of taxation is conducted. Based on the analysis, appropriate conclusions are drawn on the taxation of personal income.

This article analyzes the structure and dynamics of the total income of individuals in our country, the share of total income of individuals in state budget revenues and taxes, changes in total income of the population, and the impact of property income of individuals on state budget revenues through a study of their impact on the state budget revenues, as well as developing relevant conclusions and proposals

In this article, we will consider the formation of expenses and income in commercial banks, development of its general indicators taking into account banking activity, accounting and analysis of expenses and income in banks on the example of JSICB "Ipak Yuli" bank.

The guidelines proposed by the United Nations High Commission on Human Rights stated that the development and use of indicators to assess the standard of living of the population should follow a human rights approach to data, focusing primarily on the self-determination of the population and the principles of participation. The total income of the population is made up of proceeds in the form of money and in-kind, which fall on the household or its individual members during an annual or less time period, of a permanent or recurring nature. This article focuses on the study of methodologies and areas of use by international organizations for assessing the income and standard of living of the population.

In today’s globalization era, the level of income within an economic system is one of the key factors determining a country’s economic growth. In addition, income directly affects the population’s living standards, production efficiency, and labor productivity. This article analyzes the theoretical foundations and different methods for assessing income growth, and examines recent years’ income growth trends based on major macroeconomic indicators

This paper aims to study the relationship between ICT development, export diversification, and income inequality. The study is based on the analysis of data for 83 countries from 2002 to 2019 using the panel quantile regression method. The results of the analysis indicate that ICT has a negative impact on the level of income inequality, and this effect is more pronounced in countries with a high Gini coefficient. Export diversification also contributes to a more equal income distribution, and this effect is more pronounced in countries with low and medium levels of inequality. Moreover, the interaction of the ICT index with the export concentration index has a negative effect on income inequality, and the effect is stronger at the upper quantiles of the distribution. Accordingly, countries with high income inequality should pay special attention to the digitalization of the economy and strengthening export diversification.

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.

This article examines the issues of improving tax administration for high-income individuals. Based on international experience, ways to increase the efficiency of the taxation system are analyzed, and mechanisms applicable to the conditions of Uzbekistan are studied. The research focuses on the following issues: principles of setting tax rates for high-income individuals, ensuring transparency and fairness in taxation, the use of digital technologies and electronic systems in tax administration, as well as mechanisms to prevent tax evasion and capital outflow abroad. Specific proposals and recommendations have been developed for improving the tax administration of high-income individuals in Uzbekistan.

This article scientifically examines the importance of taxing income earned by self-employed individuals in the formation of budget revenues. In particular, the study substantiates the need to introduce the obligation for self-employed individuals to issue invoices to buyers in the process of selling goods and services. This mechanism is aimed at ensuring transparency in income accounting, reducing hidden turnover, and expanding the tax base. The article demonstrates that the proposed mechanism contributes to improving the efficiency of tax administration, ensuring the stability of budget revenues, and reducing the share of the informal economy. In addition, the article develops scientific and practical proposals for expanding digital accounting and electronic documentation practices in the activities of self-employed individuals

The products of the textile industry have a high level of value added, are favorable for foreign exchange income, form part of the income of the country's budget and are one of the sources of implementation of social programs. The industry also plays an important role in providing the population with jobs and income. Accordingly, based on the analysis of industry indicators, taking into account the place of the textile industry in the development of the country's economy, it is necessary to determine the majud, but unused opportunities in it.

The article is devoted to the increasing importance of direct taxes, such as personal income tax in Uzbekistan, and the opinions of scientists are presented within the framework of the study. It also discusses the need to apply a progressive tax rate on personal income tax in Uzbekistan and proposes its model

The article analyzes current issues related to the standard of living of the population, as well as the dynamics of its income. Attention will also be paid to the measures being implemented within the framework of the strategy "Uzbekistan - 2030" and current tasks aimed at improving the material and spiritual well-being of the population. In turn, directions for further development will be discussed in terms of developing mechanisms for material support for low-income groups of the population.

The direct impact of the sports tourism sector on the national tourism economy is expressed in its contribution to the revenue part of budgets of various levels through taxes, as well as the formation of tourism services in the gross domestic product, while its direct impact on the social sphere is expressed in the income of the population in the sector, the state of labor resources, the level of unemployment and the number of new jobs. The article presents an analysis of the multiplicative effect of sports tourism on population employment

This article explores the theoretical and practical foundations of forming accounting policy in microfinance institutions. Key elements such as accounting methods, interest income recognition, loan loss reserves, and bad debt recognition criteria are systematically analyzed. Using the examples of “IMKON FINANS”, “Vodiy Taraqqiyot”, and “Biznes Finans”, differences in accounting policies are identified, and recommendations for improvement are provided.

This article outlines the set of legally-defined goals that constitute the "Uzbekistan - 2030" strategy. These goals include ensuring the stability of the national currency, increasing the income of the country’s population, ensuring the competitiveness of products manufactured within the country through a gradual transition to a market economy, increasing the volume of exports, localizing the production of imported goods, maintaining a moderate level of inflation, improving the living standards of our people, and placing our country among the "above-average income" states.
Unlike previously adopted strategies, this strategy has been adopted for the long term, and we can see that the current reforms are closely linked to the expected goals, as well as the growing year-on-year development of our country’s economy.

This study evaluates the nonlinear relationship between living standards and economic growth in the Qashqadaryo region during 2010–2024 using the ANFIS (Adaptive Neuro-Fuzzy Inference System) model. Based on semi-synthetic data close to real statistics, key indicators include income index, infrastructure, and digital infrastructure. The ANFIS model demonstrated high accuracy (R² = 0.977), revealing a strong synergy between income and digitalization, with 3D surface analysis highlighting digital infrastructure as a key growth driver. The results provide practical guidance for regional development strategies

This confirmation work looks at the groundbreaking effect of Man-made reasoning (artificial intelligence) on the lodging business, zeroing in on how AIimproves administration quality, functional productivity, and visitor fulfillment. The review is organized into five parts, each adding to an extensive comprehension of artificial intelligence's job in cordiality.

The presentation gives a verifiable setting to innovation in the lodging business, featuring the shift towards artificial intelligence. It frames the review's goals: looking at AI applications in lodgings, dissecting their effect on visitor fulfillment and functional proficiency, and recognizing difficulties and open doors. The meaning of this study lies in its capability to assist inn administrators with remaining serious and creative in a quickly developing business sector.

The writing audit investigates different artificial intelligence advances utilized in lodgings, for example, chatbots, menial helpers, mechanical attendants, prescient upkeep frameworks, and AI fueled income the board. It talks about the advantages of Artificial intelligence, including upgraded visitor encounters, worked on functional effectiveness, and enhanced income. It likewise addresses difficulties like information security concerns, framework dependability, and keeping a human touch.

The techniques section subtleties the blended strategies research configuration, consolidating subjective meetings with industry experts and quantitative studies of lodging visitors. It additionally incorporates contextual investigations of inns that have executed AI advances. The section makes sense of the member choice cycle, information assortment strategies, and scientific procedures used to guarantee thorough and dependable examination

This article considers the theoretical and methodological foundations of the formation and modernization of the economic mechanism for providing financial support to non-state higher education institutions from the perspective of a systematic approach. In the context of deep institutional changes in the educational services market in developing countries, the search for optimal models for the financial sustainability of private educational corporations is becoming increasingly important. An in-depth financial and economic analysis of the structure of gross revenues, operating expenses and consolidated net profit was conducted for six major higher education market participants in the Kashkadarya region based on verified empirical data for 2025. Using applied econometric modeling methods, the author identified and estimated the short-term cost function of the private academic sector using the classical ordinary least squares (OLS) method. A highly significant correlation was found between the total operating costs and the scale of gross income of educational institutions R^2 = $0.95, p<0.001, which indicates the absence of clear economies of scale at the current stage of market institutionalization due to strict institutional constraints and market institutionalization. Conceptual frameworks for reforming the economic mechanism at the macro and meso levels are proposed, including public-private partnerships, tax subsidies, and diversification of financial flows

This article systematically analyzes the directions of increasing the economic activity of the household sector in the Republic of Uzbekistan. During the study, statistical indicators, regional differences, income and expenditure dynamics, changes in the consumption structure, and the influence of state policy for the period 2019–2024 were assessed. The importance of the labor market, migration, social payments, and digital economy factors in the formation of household income was separately studied. The results of the analysis showed that, despite the stability of real household incomes, some regions are experiencing a shortage of resources, limited consumption and investment opportunities. The article proposes five main directions for increasing the economic activity of households: development of financial services infrastructure, support for family entrepreneurship, improvement of social policy, digitization of management, and development of regional differential strategies. These approaches expand the opportunities for households to achieve financial stability, use resources efficiently, and contribute to economic growth.

This article focuses on poverty reduction through service sector development. The growth of production and services contributes to the increase in income of the population. The correct and effective organization of production and service sectors is based on the well-being of people, i.e. quality of life, and the possibilities for reducing poverty through service sector development are identified on the basis of analysis.

The article examines issues related to improving the structure of GDP in Uzbekistan. A comparative analysis of the economic potential and the level of economic development of regions is conducted based on the gross regional product (GRP). The study also analyzes the impact of GRP per capita on the real incomes of the regional population. Based on the theory of economic convergence, the process of convergence of Uzbekistan’s GDP per capita with the per capita GDP of developed countries in the long term is analyzed using forecast calculations up to 2030

This article analyzes the effectiveness of the Tourism Support Fund in Uzbekistan, evaluating its impact on economic growth and income inequality. Using official data from 2017 to 2023, the study applies regression analysis and the Kuznets hypothesis model. The findings reveal that the Fund plays a significant role in developing tourism infrastructure, enhancing regional equality, and increasing employment. Based on international experience, practical recommendations are provided to improve the strategic performance of the Fund.

This article explains the impossibility of compiling a uniform income register for tourism and hotel operators across all activities and services. This is due to the different procedures for recording income received from each activity or service, the need to support it with documents of varying content, the provision of certain services, such as tourism services, in foreign currency, and the need to systematize other information

This study evaluates the endogenous drivers of economic growth in Kashkadarya region using statistical data from 2010–2025 through neuro-fuzzy (ANFIS) and multilayer perceptron (MLP) models. Household income, traditional and digital infrastructure were selected as key indicators. The ANFIS model achieved high accuracy (R² = 0.977; RMSE = 0.40; MAPE = 7.8%), effectively capturing nonlinear economic relationships. A 3D surface plot highlighted the strong synergy between digital infrastructure and income. In comparison, the MLP model yielded slightly lower accuracy. The results suggest that investing in digital infrastructure and applying endogenous modeling approaches are crucial for strategic planning

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.