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THE IMPORTANCE OF INFORMATION TECHNOLOGY AND DIGITIZATION IN IMPROVING THE EFFICIENCY OF THE CUSTOMS SYSTEM OF THE REPUBLIC OF UZBEKISTAN
Dono Pulathuzhaeva

This article describes the importance, advantages and achievements of information technology and digitalization in improving the efficiency of the activities of customs authorities in the development of the country's economy, as well as the problems and ways to solve it. Scientific-theoretical and practical views of foreign scientists on the history of customs and the field of customs have been analyzed. Conclusions and suggestions were cited

11/22/2025
  • PDF (Uzbek)
143-149 27 27
QUANTITATIVE AND QUALITATIVE ANALYSIS OF FINANCIAL STATEMENTS OF BUSINESS ENTITIES
Shakhnoza Rakhmatova , Komil Khotamov

This article examines the issue of determining assets by liquidity and dividing liabilities into components by maturity when assessing the financial condition of business entities, including their solvency, with particular attention paid to the importance of data structuring when using accounting information. It is based on the fact that the presence of a large amount of current liabilities, which are difficult to convert into cash, and a large amount of current liabilities, which must be paid quickly, can lead to incorrect conclusions even when the current solvency ratio is high.

06/05/2025
  • PDF (Uzbek)
253-261 64 43
FINANCIAL SYSTEM AND INFORMATION TECHNOLOGIES
Mukhtorjon Yusupov , Husnida Tashboyeva

This article presents views on financial management and the results obtained through the application of modern information technologies in it. It also describes the importance of the application of information technologies to management processes in the financial system in increasing the efficiency of modern financial institutions, improving the quality of services and gaining customer trust, and describes the main types of their application in the financial system.

05/23/2025
  • PDF (Uzbek)
27-30 139 70
INTEGRATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS INTO THE ACCOUNTING SYSTEM
Nasiba Imamova

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.

04/09/2025
  • PDF (Uzbek)
379-385 56 22
ISSUES OF IMPROVING TAX CONTROL IN UZBEKISTAN THROUGH THE USE OF DIGITAL TECHNOLOGIES
Ulugbek Kuyliyev

This article examines the views of local and foreign scholars on the issue of improving tax control in Uzbekistan through the use of digital technologies. Based on the results of their research on the topic, conclusions and proposals have been developed for improving information technologies used in the tax system of Uzbekistan

09/06/2025
  • PDF (Uzbek)
533-538 64 29
ANALYSIS OF THE LEVEL OF EFFECTIVENESS OF DIGITIZATION OF THE STATE TAX SERVICE IN UZBEKISTAN
Ulugbek Kuyliyev

This article examines the views of local and foreign scholars on the issues of increasing the efficiency of digitization of the state tax service in Uzbekistan. Also, based on the results of their research on the topic, conclusions and proposals have been developed for improving information technologies used in the tax system of Uzbekistan.

09/12/2025
  • PDF (Uzbek)
28-34 96 55
MARKETING BARRIERS TO GREEN TECHNOLOGY IMPLEMENTATION IN DEVELOPING ECONOMIES
Murshida Minarova , Mamur Amrilloev , Dilrukh Akhrorova

The article examines the key marketing barriers hindering the implementation of green technologies in developing economies. Factors related to consumer perception, pricing, information asymmetry, and institutional constraints are analyzed. Statistical data and practical recommendations for overcoming the identified barriers are presented. The article also examines limitations from manufacturers and intermediaries, including a lack of marketing strategies, problems with promoting green products, and weak distribution infrastructure. Based on the analysis, recommendations were proposed for overcoming marketing barriers like increasing consumer awareness, stimulating demand through financial and tax mechanisms, developing partnership networks and green technology branding strategies

12/18/2025
  • PDF (Russian)
523-532 18 17
ANALYSIS OF THE STATE OF FORMATION OF LOGISTICS AND SUPPLY CHAINS IN THE TEXTILE INDUSTRY
Madaminjon Israilov

This article analyzes the current state of logistics processes and supply chain formation in the textile industry. It examines issues related to increasing the efficiency of logistics systems, delivery speed, raw material supply, and production continuity. The study highlights specific aspects of supply chain management in both domestic and foreign markets, as well as the importance of applying modern information technologies. The results contribute to developing recommendations for reducing costs and improving competitiveness in industry enterprises.

08/14/2025
  • PDF (Uzbek)
377-381 101 47
CLASSIFICATION OF THE PROCESS OF DRYING GRAPES AND DERIVATION OF ITS ECONOMIC EFFICIENCY
Mukhtarjon Yusupov , Bahtiyor Urishev , Gafurjon Parpiyev

The article provides information on the process of supplying the population of the world with food products and methods for eliminating the situations in it. Also, opinions are expressed about the technologies used in the organization of this process, their economic efficiency and the causal elements leading to it, the results of their implementation in practice, and information on the work of scientists working in this field.

05/23/2025
  • PDF (Uzbek)
44-48 100 59
ECONOMIC IMPACT OF DIGITALIZATION ON HOUSEHOLD FINANCES IN UZBEKISTAN
Gayrat Berdiev

This research explores the relationship between digitalization and its economic impact on household finances in Uzbekistan. The study's objective is to determine how technological advancements, particularly in ICT (Information and Communication Technology), influence financial behavior and market dynamics within Uzbekistan households. The research employs a quantitative approach, using a Tobit regression model to analyze data collected from various national databases, including Uzstat and the Global Innovation Index. The study focuses on variables such as the ICT index, government readiness for ICT integration, and the rate of automation, represented by the number of robots per 10,000 workers. Data was collected over a span of ten years, from 2011 to 2021, and analyzed to identify significant correlations between these variables and household savings rates. The findings suggest a positive correlation between the ICT index and labor market indices, indicating that as digitalization advances, the labor market and household incomes experience growth.

04/04/2025
  • PDF (Uzbek)
222-230 52 23
WAYS OF EXPANDING THE INFORMATION SCOPE OF THE ACCOUNTING OF CAPITAL INVESTMENTS IN BUSINESS SUBJECTS
Bobur Boronov , Zarrukh Mukhammadiev

The article describes the current state of capital investments in enterprises, practical problems of their accounting, issues of improving capital investment accounting based on international experiences in the context of the formation of a digital economy.

04/11/2025
  • PDF (Uzbek)
444-450 84 29
ROLE OF GAT TECHNOLOGY IN INFRASTRUCTURE DEVELOPMENT
Laylo Abdukhalilova

В этой статье освещается роль технологий географических информационных систем (GAT) в эффективном планировании, управлении и развитии инфраструктуры. С помощью инструментов GAT были проанализированы возможности рационального использования территориальных ресурсов, оптимизации инженерных коммуникаций, быстрого реагирования на чрезвычайные ситуации и обеспечения экологической устойчивости. В качестве примеров рассматриваются передовой мировой опыт, в частности внедрение технологий GAT в рамках инициативы Smart Nation в Сингапуре, формирование моделей виртуальных городов и их влияние на транспортную, водную и строительную инфраструктуру, а также приводятся выводы и предложения на основе анализа.

05/11/2025
  • PDF (Uzbek)
946-953 58 33
METHODOLOGICAL FOUNDATIONS OF DIGITALIZATION AND ECONOMETRIC MODELING OF COMMERCIAL BANKING ACTIVITIES
Kuvonchbek Rakhimberdiev

This article highlights the importance of introducing digital technologies and blockchain systems in increasing the efficiency of innovative processes in the activities of commercial banks and ensuring competitiveness. The role of modern information technologies, in particular blockchain platforms, in the process of digitizing the bank lending system, their functional capabilities, level of security and efficiency of use are analyzed. The article also details the trends in the digitalization of the economy, the spread of mobile and Internet services, the share of the ICT sector in GDP, and the development of e-commerce. The need to use economic and mathematical (econometric) models in assessing and forecasting economic processes is substantiated.

06/24/2025
  • PDF
621-629 71 32
STAGES OF DEVELOPMENT OF THE ELECTRONIC BILLING SYSTEM IN THE REPUBLIC OF UZBEKISTAN
Shahrizoda Toraeva

Currently, plastic card technology is rapidly developing in developing countries, including Uzbekistan. A number of regulatory and legal acts have been adopted to improve the use of plastic cards and widely introduce a cashless payment system.

02/28/2025
  • PDF (Uzbek)
492-497 39 23
WOMEN'S ADAPTATION TO DIGITAL CHANGE IN UZBEKISTAN: PROBLEMS AND OPPORTUNITIES (SHOWN BY THE GENDER DIGITAL DIVIDE INDEX)
Bobur Khonturaev

This study thoroughly examined the process of women's adaption to digital revolution in Uzbekistan. The Gender Digital Gap Index was utilized to assess women's utilization of digital technologies in our country, their digital competencies, and the primary challenges encountered during the adaption to digital transformation. The study involved an in-depth examination of statistical data, comparative analysis, segmentation, and the experiences of foreign nations. The Gender Digital Gap Index methodology was examined, and the extent of women's utilization of information and communication technology was evaluated using the SPSS software. Consequently, evidence-based proposals and recommendations were formulated to expedite women's adaption to digital transformation, enhance their digital competencies, and mitigate the gender digital divide.

01/30/2025
  • PDF (Uzbek)
78-89 75 14
INFLUENCE OF THE COMPETITIVE ENVIRONMENT ON THE DEVELOPMENT OF THE EDUCATIONAL SERVICES MARKET
Gulchekhra Ibragimova

The article provides a comprehensive analysis of the functioning mechanism of the market for educational services, focusing on the interrelation and interaction of its key components including demand, supply, price, and competition. The study meticulously classifies price and non-price factors influencing both demand and supply, and elucidates the specific functions of the education market, such as integrative, distributive, and incentive functions. The author concludes that the market mechanism facilitates efficient resource allocation and aligns educational output with labor market demands. However, it also possesses inherent drawbacks, including information asymmetry and consumers' potential neglect of long-term strategic interests.

11/26/2025
  • PDF (Uzbek)
188-194 24 30
DEVELOPMENT AND ANALYSIS OF PASSENGER TRANSPORTATION BY RAILWAY IN UZBEKISTAN (2014-2023)
Nurbek Nasrullayev

This article analyzes key indicators, revenues, and expenditures related to passenger transportation by railway in Uzbekistan from 2014 to 2023. It explores the role of railway transport in the national economy, development trends, and the impact of the pandemic. The study also provides strategic recommendations to improve infrastructure, implement modern technologies, and enhance service quality. The main goal is to increase the efficiency of passenger transportation and ensure economic sustainability.

07/05/2025
  • PDF (Uzbek)
927-931 38 22
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