This article explores the theoretical foundations of the process of bank transformation and presents the scientific and theoretical views of foreign scholars, as well as the authorʼs own definitions related to transformation. Furthermore, the study examines the impact of transformation processes on improving banking efficiency through the implementation of modern technologies, the development of customer-oriented approaches, and the enhancement of employeesʼ professional qualifications. In addition, research has been conducted on attracting highly qualified specialists to banking practice

This scientific article analyzes the role and importance of tax policy in ensuring the attractiveness of the investment environment from a scientific, theoretical and practical perspective. The stability, transparency of the tax system, the level of the tax burden and the impact of tax incentives on investment activity are studied. The possibilities of using incentive mechanisms of tax policy in the decision-making process of investors are also highlighted. The role of tax reforms implemented in the Republic of Uzbekistan in recent years in improving the investment environment is analyzed, and scientific and practical conclusions and proposals are developed to increase the efficiency of attracting investments by improving tax policy

This article fully reveals the current importance of assessing tax policy in Uzbekistan using a scientific approach. First, a review of the scientific literature on the topic is presented, new theoretical approaches and scientific developments of recognized specialists in the field of taxation are analyzed. Then, general conclusions and proposals are made, and the main directions for the formation and improvement of tax policy on a scientific basis are identified. Through this, the necessary recommendations are provided to ensure the economic growth and socio-economic stability of our country.

In this study, a methodology for using geographic information systems (GIS) technologies in forecasting the demographic development of the population of Uzbekistan until 2050 will be developed. The main goal of the research is to improve the mechanism for comprehensive analysis and forecasting of population size, age-sex composition, territorial distribution, urbanization processes, as well as internal and external migration flows by region. The research results are important for optimizing state planning, regional development strategies, labor market forecasts, and social infrastructure. The use of GIS technologies serves to scientifically substantiate the decision-making process, increasing the accuracy of demographic forecasts and the possibilities of visual analysis

The article aims to analyze the use of tax privileges by business entities in our country. Within the framework of the topic, studies of foreign scientists were studied, scientific research was conducted within their framework, and the author's conclusions and proposals were formed.

The article is devoted to the improvement of the regulation of the activities of commercial banks by meaning taxes. In the course of the research, the scientific literature of many foreign economists was studied. Also, the experiences of foreign countries regarding the taxation of banking activities were analyzed and a conclusion was formed at the end.

This article examines the scientific foundations of the methodology for determining the value added tax base on a margin basis. It analyses the substance of the margin approach introduced in Uzbekistan from 2026, its legal and methodological foundations, as well as the main practical problems and ways to address them. The study proposes the necessary conditions for the effective application of the margin-based tax base, an algorithm for VAT calculation, and a five-criteria filter for extending this approach to other segments. It also discusses the experience of the European Union and the United Kingdom, focusing on fiscal neutrality, documentation discipline, and control indicators in the application of the margin scheme. The article develops conclusions and proposals aimed at the scientifically grounded improvement of the margin-based VAT base methodology in Uzbekistan

This article analyzes scientific approaches to the development of regional agro-industrial production. The theoretical foundations of modernization of the agro-industrial complex under globalization, ensuring domestic market supply with competitive products, and expanding export potential are examined. The views of foreign and domestic scholars on agro-industrial integration and cluster-based development are systematized. The study concludes that the cluster approach serves as an effective institutional mechanism for ensuring sustainable development and competitive advantages of regional agro-industrial production

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.

This article analyzes modern approaches to forecasting regional socio-economic development, including the use of economic-mathematical models, artificial intelligence, and geoinformation technologies. The study highlights the significance of integrating targeted and empirical approaches with composite indicators to ensure sustainable development. Reducing interregional disparities, stimulating investment activity, and preparing reliable forecasts for policymaking are considered important scientific and practical tasks. Thus, the role of forecasting and planning processes as a scientific foundation for strategic governance is substantiated.

This article analyzes modern approaches to improving the theoretical and methodological foundations of bank transformation processes in Uzbekistan, as well as introducing digital technologies into the banking system, optimizing business processes, and developing corporate governance. In addition, methodological mechanisms aimed at increasing the effectiveness of bank transformation based on international experience have been developed. The results of the research serve to enhance the financial stability, competitiveness, and quality of services of banks

This article examines professional standards as a strategic instrument for transforming the workforce training system in the Republic of Uzbekistan amid ongoing labor market reforms. A comparative analysis is presented of approaches to the development and implementation of professional qualifications in the United Kingdom, New Zealand, Russia, and Albania. Based on an analysis of the regulatory framework and the application of standards in Uzbekistan’s tourism sector, key challenges and barriers are identified. The results of an empirical study reveal the levels of perception of professional standards among employers and educational institutions, as well as indicate directions for the institutional development of the national qualification system. Particular attention is given to the adaptation of international practices to the national context. Based on a conducted SWOT analysis, recommendations are formulated for improving mechanisms of implementation and updating of professional standards.

The article examines the theoretical foundations of the formation of regional investment attractiveness and reveals its relationship with the attraction of foreign direct investment. The scientific approaches of domestic and foreign researchers to the interpretation of the category of investment attractiveness are generalized, and the key factors and indicators for its assessment are systematized. Based on systemic, spatial-economic, institutional, and econometric approaches, the methodological framework for analyzing the regional differentiation of FDI is substantiated

This scientific article discusses the concepts of competition and export, their interdependence. The factors influencing economic competitiveness and its role in the national economy of the country, the impact of export efficiency on competition, and the practical and theoretical aspects of competition are considered. The article studies the interrelated aspects of competition and the export system in the economy based on theoretical approaches

This article presents the scientific and theoretical aspects of enhancing the accessibility of banking services in the process of bank transformation through the development of digital technologies, as well as the transition of banks from traditional to digital service formats. In the analytical section, the activities of existing digital banks, mobile applications, and payment systems in our country are examined and analyzed, along with the advantages and disadvantages of traditional and digital banking. In the conclusion, proposals and recommendations were developed regarding the advancement of digital technologies in the process of bank transformation.

This article describes the improvement of the administration based on bringing services to business entities to a new level, further increasing the tax administration literacy of the population, supporting entrepreneurship, creating an equal competitive environment and guaranteeing the rights of consumers, and encouraging the active participation of the general public in curbing the underground economy. In recent years, countries around the world have been paying special attention to the implementation of various mechanisms to prevent and reduce tax evasion by taxpayers when developing their short-term and long-term budget-tax policy strategies. At the same time, conducting scientific research aimed at reducing illegal financial flows, analyzing the factors that cause tax evasion by taxpayers, reducing the hidden economy, and focusing on the scientific and theoretical aspects of tax evasion processes remains one of the priorities. At the same time, the fields were studied, foreign experience, scientific-practical conclusions and proposals were formed on its application in our country

This article provides a scientific analysis of the economic essence of infrastructure development. The study highlights the role of infrastructure in accelerating economic growth, creating jobs, attracting investments, and improving the quality of life. Based on international experience, the paper examines modern models of infrastructure financing (public–private partnerships, foreign direct investments, and loans from international financial institutions) and explores their applicability in the context of Uzbekistan. The author concludes that infrastructure is a key strategic factor in ensuring sustainable economic development

The article analyzes the progress of the Triple Helix innovative model, the reasons and conditions for its change. The original model considered the interaction of the state, business structures and the scientific (including university) community. The article demonstrates how the interaction of elements becomes more complex with the emergence of the fourth, called "public" (media, culture, creative industry, etc.). The role of this element in the Quadruple Helix innovative model is studied. The significance of the work lies in clarifying the characteristics and conditions for the complication of innovative interaction. The Fivefold Helix innovation model illustrates what qualitative changes occur in the relationships of innovation process participants. It accumulates ecological and social aspects of development.

This article describes large-scale reforms aimed at creating favorable conditions for doing business in the tax and financial sectors, improving the investment climate, and further strengthening the confidence of business circles in our republic in recent years. At the same time, such areas as underground trade and public catering, road transport, housing construction and repair, and the provision of personal services were studied, and scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.

The prospects of economic cooperation between the countries of Central Asia, including Uzbekistan and Kazakhstan, in the expansion of cooperation in the areas of Commodity Exchange, joint ventures, volume of cargo transportation, large-scale cooperative settlements, tourism, industry, energy and agriculture, points have been made to ensure the mutual integration of accounting and financial statements between the countries. Also, in the Coordination of accounting and financial statements in our country with international standards, practical work on ensuring the implementation of the tasks set out in the decision of PQ-4611 "on additional measures for the transition to international standards of financial reporting", scientific conclusions on interrelated and different aspects of the accounting system are formed between Uzbekistan and Kazakhstan.

This article examines the strategic directions for developing innovations in the entrepreneurial sector of the Republic of Uzbekistan. Particular attention is paid to the mechanisms for supporting entrepreneurial entities in the transition to an innovation-driven economy, the introduction of digital technologies, the development of startup projects, the attraction of investments, and the strengthening of cooperation between the public and private sectors. The study also analyzes institutional reforms aimed at stimulating innovative activity, implementing research results into production, and creating a competitive entrepreneurial environment. The research findings are important for promoting innovative entrepreneurship and ensuring sustainable economic growth in Uzbekistan

This article analyzes the place оf labоr migratiоn in mоdern scientific research, the main definitiоns given tо it, and its multifaceted impact оn sоciо-ecоnоmic develоpment. The research systematizes the factоrs fоrming migratiоn, highlights the cоntinuity оf migratiоn prоcesses due tо existing labоr market inequalities, and develоps prоpоsals fоr the implementatiоn оf measures tо regulate migratiоn

This article analyzes the current state of the employee motivation system in Uzbekistan's SME sector based on empirical data. A study conducted with the participation of over 100 enterprises and more than 1,500 employees revealed the predominance of material incentive methods (64.8%) and insufficient application of non-material motivation tools (average 35%). Correlation analysis demonstrates a strong positive relationship between motivation and labor productivity (r=0.78, p<0.001). According to the research results, enterprises applying a comprehensive motivation system show employee satisfaction of 74.8% and staff turnover of 14.8%. The article presents scientific recommendations for further improvement of the motivation system in the SMB sector and enhancement of its effectiveness based on research findings

This research examines international experiences in the development of the internal audit system in the public sector. In particular, it analyzes the organization of audit activities in line with international standards, the role of technological integration, and the factors that guarantee auditors’ independence. Drawing on the practical experiences of Malaysia, South Africa, Germany, and other countries, the study highlights the measures taken to enhance the effectiveness of internal audit and their outcomes. Based on this, relevant recommendations have been developed to improve the internal audit system in Uzbekistan. This scientific research contributes to expanding opportunities for transparency in public administration, strengthening financial discipline, and ensuring the rational use of resources.

In recent years, the intensification of global financial instability has posed significant challenges to banking markets. In response, commercial banks have placed particular emphasis on enhancing their resilience to economic fluctuations. According to expert forecasts, activity in the global banking sector is expected to increase substantially in 2025–2026. Notably, inflation in the Eurozone in 2024 is projected to be around 2.3% instead of the previously forecast 2.7%. Financial stability, however, remains tied to moderate growth prospects. Various models typically chosen or approved by regulators are used to assess banks’ stability. Contemporary research focuses on improving existing methodologies and financial stability indicators in light of changes in the global macroeconomic environment, raising capital adequacy requirements for banks, and enhancing tools for forecasting their future performance. At the same time, the adoption of new technologies and financial instruments is accelerating banks’ digital transformation and the automation of their business processes. This article offers a comprehensive study of the means and mechanisms for ensuring the financial stability of commercial banks in Uzbekistan. Its primary objective is to analyze the state of the banking sector and identify ways to strengthen its resilience, drawing on global best practices and national specificities. To achieve this, both scientific-pedagogical methods (historical-comparative analysis, structural-logical research) and empirical approaches (statistics from regulatory documents and bank reports, expert surveys) are employed.