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OBJECTIVE NECESSITY, IMPORTANCE, AND METHODOLOGICAL FOUNDATIONS OF TAXATION FOR ENTERPRISES USING MINERAL RESOURCES
Nurmat Djulibekov

The article analyzes the objective necessity of taxing enterprises for the use of subsoil resources, its economic significance, and methodological foundations. Tax policy in the process of utilizing underground resources serves as a crucial tool for forming state budget revenues, ensuring the efficient use of natural resources, and maintaining environmental sustainability. Additionally, the article examines international experience and proposes effective models for Uzbekistan.

02/15/2025
  • PDF (Uzbek)
262-272 47 33
STRATEGY FOR THE EFFECTIVE USE AND DEVELOPMENT OF NATURAL TOURIST RESOURCES IN THE SAMARKAND REGION
Muhriddin Rabbimov

This article provides an in-depth analysis of the state of use of natural tourist resources in the Samarkand region and strategies for their effective development. The possibilities of developing ecotourism, health tourism and adventure tourism based on the existing ecological, geological, hydrological and landscape resources in the region are considered. Also, proposals are put forward based on strategic approaches developed on the basis of digital technologies, ecological balance and the principles of sustainable tourism. As a result of the analysis, it is necessary to create an econometric model necessary for predicting the tourist potential of the region and use the model to predict all indicators in the tourism sector of the region.

07/24/2025
  • PDF (Uzbek)
95-101 134 47
DIRECTIONS FOR MANAGING THE USE OF NATURAL RESOURCES IN THE ECONOMY
Abduvohid Kadirov

This article analyzes the main areas of effective use and management of natural resources in the economy. Based on scientific analysis, the economic and environmental importance of rational use of resources is studied, as well as effective management mechanisms based on international experiences. In practice, practical recommendations have been made for the introduction of resource-saving technologies, the expansion of renewable energy sources, the strengthening of environmental policies and the development of international cooperation. The importance of innovative approaches and public policy in the management of the use of natural resources in the economy is covered on a scientific basis.

02/26/2025
  • PDF (Uzbek)
373-380 188 34
SPECIAL RENT TAX CALCULATION MECHANISMS AND THE IMPORTANCE OF ITS IMPROVEMENT
Nurmat Dzhulibekov

The article presents the calculation mechanisms of the special rent tax introduced for the use of minerals, subsoil resources and strategic natural resources, and highlights its importance for budget stability and the effective use of natural resources. At the same time, it raises issues of current practice, including the transparency of calculations, difficulties in determining the amount of rent, and the lack of capacity of the tax administration. The work analyzes international experience - in particular, models of rent tax in resource-rich countries such as Chile, Australia, the USA, Kazakhstan, and others. As a result of the study, directions for improving the calculation mechanisms of the special rent tax in the conditions of Uzbekistan are recommended.

07/29/2025
  • PDF (Uzbek)
201-207 64 25
THE STRATEGIC IMPORTANCE OF WATER RESOURCES IN THE COUNTRY’S ECONOMY
Sherzod Muminov

The article analyzes the strategic importance of water resources in the country’s economy, as well as their natural and economic characteristics. The role of water resources in ensuring food security, employment, and population income, as well as in industry and energy, is highlighted. The scientific views and approaches of various scholars regarding the strategic importance of water resources in the national economy are examined.

09/09/2025
  • PDF (Uzbek)
554-563 28 29
DEVELOPMENT OF ECOTOURISM AS A SOURCE OF ECONOMIC ACTIVITY THROUGH THE EFFECTIVE USE OF LOCAL NATURAL RESOURCES
Sherzod Isomiddinov

This article analyzes the opportunities for developing ecotourism based on Uzbekistan’s natural resources and its impact on economic activity. The influence of ecotourism on local employment, regional infrastructure, and small business development is highlighted. As an example, the experience of the Zaamin National Park in Jizzakh region is presented. The study applies statistical analysis, SWOT analysis, and a regional comparative approach. The results demonstrate that the development of ecotourism through a comprehensive approach can contribute to economic stability.

09/13/2025
  • PDF (Uzbek)
77-81 101 31
THEORETICAL FOUNDATIONS OF RESOURCE TAXATION
Yunusjon Nasimdjanov

This scientific article discusses the theoretical foundations of resource taxation, its economic essence and role in ensuring the stability of the state budget. The study analyzes theoretical approaches to the taxation of natural, financial and human resources, their impact on economic efficiency and their significance in fiscal policy. It also examines the stages of development of the resource tax system, the principles of their establishment and the scientific basis from the point of view of economic theories - classical, neoclassical and institutional approaches. The results of the study show the possibilities of financing state socio-economic development programs, rational use of natural resources and ensuring environmental sustainability through resource taxes.

10/16/2025
  • PDF (Uzbek)
490-500 37 28
A MODERN ANALYSIS OF LAND RESOURCE UTILIZATION BY DEHKAN FARMS IN THE KASHKADARYA REGION
Abutolibkhon Akhmatov

This article presents a modern analysis of land resource use in the activities of dehkan (smallholder) farms in the Kashkadarya region. Based on an assessment of natural-geographical conditions, climatic factors, land quality, access to water resources, and the state of agrotechnical services, the study examines how local smallholder farms interact with and manage their land. The research evaluates soil cultivation practices, crop structure, technological provision, government support, and environmental sustainability factors. As a result of the analysis, existing problems and future opportunities were identified, and recommendations were developed to enhance the efficient use of land resources in dehkan farms

12/03/2025
  • PDF (Uzbek)
343-348 41 41
WAYS TO IMPROVE TAXATION FOR THE USE OF SUBSOIL
Nurmat Dzhulibekov

This article analyzes the dynamics of taxpayers and tax revenues for the use of subsoil in Uzbekistan. The issues of ensuring the transparency of the tax system, increasing the role of the tax system in ensuring the effective use of natural resources and economic stability are discussed. Problems in the tax system for the use of subsoil are identified and practical proposals and recommendations are given to eliminate them.

06/26/2025
  • PDF (Uzbek)
715-720 74 33
ENVIRONMENTAL PROBLEMS IN THE PROCESS OF GLOBALIZATION AND THEIR IMPACT ON DEMOGRAPHIC PROCESSES
Kamoliddin Gulmurodov

This article comprehensively analyzes the environmental problems arising against the backdrop of the acceleration of the globalization process and their impact on demographic processes. In the 21st century, the deepening of economic cooperation, the acceleration of industrialization, the practice of unlimited use of resources, and the expansion of transnational production chains are leading to a sharp increase in environmental pressure. Such factors as atmospheric pollution, global warming, water scarcity, soil degradation, and a decrease in biodiversity are seriously changing not only natural ecosystems but also demographic indicators related to human life. The study highlights the direct and indirect impact of environmental problems on such processes as the birth rate, mortality rate, migration flows, public health, the quality of labor resources, and territorial demographic imbalance. In particular, in regions with a high level of environmental risk, such demographic changes as a decrease in births, an increase in morbidity, an increase in premature deaths, an increase in ecological migration, and a decrease in population potential have been noted. Also, based on scientific sources, it is shown that factors such as water scarcity or drought caused by global climate change have become one of the main determinants of population migration strategy

11/30/2025
  • PDF (Uzbek)
290-297 77 47
THE POTENTIAL OF THE GREEN ECONOMY IN THE INNOVATIVE DEVELOPMENT OF REGIONAL INFRASTRUCTURE
Alfira Sayfulina

This article will comprehensively analyze the role and potential of the green economy in the innovative development of regional infrastructure. Global climate changes, restrictions on Natural Resources, and increased environmental pollution are calling for the introduction of a green economy-based development model. Especially at the regional level, the formation of infrastructure in an environmentally sustainable and innovative direction is one of the pressing issues. The article covers the basic principles of the green economy, its impact on infrastructure development, the importance of environmentally friendly energy sources, waste-free technologies and sustainable transport systems. Also considered in regional projects are the possibilities of attracting green investments, increasing environmental efficiency, rational use of resources using digital technologies. This article can be useful for professionals, researchers working in the area of regional infrastructure, as well as practitioners engaged in innovative and environmental approaches.

08/07/2025
  • PDF (Uzbek)
305-314 74 47
DEVELOPMENT OF GREEN ECONOMY IN UZBEKISTAN: POTENTIAL, CHALLENGES AND PROSPECTS
Saodat Mardonova

The article analyzes key aspects of the green economy in Uzbekistan, including natural potential, current initiatives, and obstacles that need to be overcome for the successful implementation of this model. Green economy, based on sustainable development and efficient use of natural resources, is becoming an important area of economic policy in many countries.

02/28/2025
  • PDF (Russian)
463-467 49 14
THE IMPORTANCE OF ECONOMIC AND ENERGY RESOURCE EFFICIENCY IN SUSTAINABLE ENVIRONMENTAL DEVELOPMENT
Nasiba Khasanova

В статье рассматривается исследовании рассматриваются предложения по рациональному использованию экономических, материальных и природных ресурсов, а также внедрению инновационных решений, снижающих нагрузку на окружающую среду в целях устойчивого развития регионов. Повышение эффективности использования экономических ресурсов позволяет сократить количество отходов, оптимизировать производственные процессы и снизить затраты, одновременно способствуя уменьшению ухудшения состояния окружающей среды и экологии. В нём также предлагаются подходы к возможностям передовых технологических и организационных инноваций, использования возобновляемых источников энергии, процессов экономики замкнутого цикла и экологически безопасных методов производства. Эти подходы играют приоритетную роль в формировании основы сбалансированной стратегии, способствующей экономическому росту и сохранению природных экосистем региона. Изучение этой взаимосвязи рассматривает инновации и ресурсоэффективность как ключевые факторы достижения долгосрочной экологической и экономической устойчивости

09/30/2025
  • PDF (Uzbek)
246-251 65 30
SCIENTIFIC FOUNDATIONS FOR ASSESSING TERRITORIAL DEVELOPMENT POTENTIAL AND FORMULATING SUSTAINABLE DEVELOPMENT STRATEGIES
Bahtiyor Mamurov

The article examines the scientific foundations for assessing territorial development potential and formulating sustainable development strategies. The concept of “territorial potential” is interpreted as an integrated system of natural, economic, demographic, infrastructural, and institutional components whose interaction determines the long-term sustainable growth of regions. The dynamic nature of territorial potential and the need for its continuous monitoring and reassessment within strategic governance are substantiated. Based on the analysis of interregional disparities, structural economic transformations, investment flows, and sectoral diversification, the study highlights the importance of a differentiated approach to regional development strategies. The findings confirm that a comprehensive assessment of territorial potential provides a methodological basis for defining strategic priorities, allocating resources efficiently, and ensuring balanced sustainable regional development.

02/19/2026
  • PDF (Uzbek)
470-482 18 6
ECONOMIC SECURITY MODELS AND DIGITAL ECONOMY STRATEGIES OF DEVELOPED COUNTRIES
Mardonbek Makhmudov

At the turn of the 20th and 21st centuries, the global economy was dominated by developed countries, primarily located in Europe and North America. Economic development in the G7 (later G8) countries was determined by the efficient use of natural resources and long-term scientific and technological progress. Resource and energy efficiency were paramount in these countries. For example, the United States experienced significant growth in production throughout the 20th century. At the same time, despite industrial development, high prices were due to the expansion of the service sector and the emergence of new industries based on the scientific and technological revolution

01/28/2026
  • PDF (Uzbek)
186-190 36 16
ORGANIZATIONAL AND ECONOMIC MECHANISMS OF REGIONAL DEVELOPMENT OF INDUSTRIAL NETWORKS
Anvar Rakhimov

In the article, the organizational and economic mechanisms of territorial development of industrial sectors are one of the current topics, as well as the opinions of a number of scientists aimed at improving them. The organizational and economic mechanisms of regional development of industrial sectors are shown schematically, and the structure of regional specialization of the industrial sector is shown. The dependence of industrial development on natural resources, the schedule of mutual energy supply of industries, the connection of industry with telecommunications and information technologies (ICT) are highlighted, and conclusions and proposals are given.

11/21/2024
  • PDF (Uzbek)
152-160 91 67
OPPORTUNITIES FOR THE DEVELOPMENT OF GASTRONOMIC TOURISM IN THE REPUBLIC OF KARAKALPAKSTAN
Gulmira Tursunova

This article analyzes the development of gastronomic tourism in the Republic of Karakalpakstan, examining its potential, the conditions currently being created for the tourism sector, and the resources available for gastronomic tourism. The main focus is on the national dishes of the Karakalpaks, including their preparation techniques, incorporation into tourist routes, and descriptions of various traditional foods. Additionally, based on research, the author has compiled and analyzed a list of key dishes in Karakalpak cuisine.

06/20/2025
  • PDF (Uzbek)
561-567 68 37
IMPROVING THE ORGANIZATIONAL MECHANISM FOR ATTRACTING INVESTMENT PROJECTS IN THE DEVELOPMENT OF TOURISM IN UZBEKISTAN
Sherzod Astanov

This study is devoted to the analysis and improvement of organizational and economic mechanisms for the effective attraction and management of investment projects in the accelerated development of the tourism sector in Uzbekistan. Despite the fact that the reforms being carried out in the field of tourism, the rich cultural and historical heritage and natural resources of the country create wide opportunities for investors, there are still certain problems in the organizational mechanisms, legal framework, and institutional environment for ensuring investment activity. The study thoroughly analyzes the factors hindering the implementation of investment projects related to tourism, in particular, the difficulties in preparing project engineering documentation, long-term formalization in the process of land allocation, insufficient financial guarantees, and the problems of coordination between local authorities and the private sector.

07/16/2025
  • PDF (Uzbek)
3-12 83 63
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