Vol. 1 No. 2 (2024): ADVANCED ECONOMY AND PEDAGOGICAL TECHNOLOGIES

Vol. 1 No. 2 (2024): ADVANCED ECONOMY AND PEDAGOGICAL TECHNOLOGIES
Published: 10/31/2024

Full Issue

Articles

ALGORITHMS FOR IMPROVING THE ORGANIZATIONAL AND ECONOMIC MECHANISMS OF CLUSTERS IN THE REGIONAL AGRICULTURAL INDUSTRY
Olimjon Abdullayev

The article deals with the introduction of an effective mechanism in the economic sectors of the region as a source of increasing the economic potential of the region according to optimal standards. The agglomeration plays an important role in the social and economic development of the regions, because this process combines a number of factors, a unique economic analysis of complex development, and a combined system of indicators is presented.

9-13 46 43
GAME-BASED LEARNING: HOW INTERACTIVE GAMES ARE SHAPING FINANCIAL LITERACY IN SCHOOLS
Dildora Abdusattarova

This article examines the global trend of teaching economics and finance in schools through interactive games, which make financial literacy more accessible and engaging. The article showcases how game-based methods simplify concepts like budgeting, investing, and market dynamics for young students by examining case studies from the United States, Japan, and Finland. It also addresses the challenges and strategies for adapting these approaches in varied educational contexts, focusing on their potential application in Uzbekistan. Overall, this article highlights the transformative impact of game-based learning on developing practical financial skills and economic awareness among school-aged learners.

14-19 48 30
ENSURING FINANCIAL LITERACY OF THE POPULATION IN THE DEVELOPMENT OF THE DIGITAL ECONOMY
Abrorova Ra’no, Tolibjonova Ra’no

The article analyzed the role and importance of the level of financial literacy of the population in the development of the digital economy, the opinions and opinions of foreign and domestic scientists in this regard, the directions of increasing financial literacy, the problems of further development of economic sectors as a result of an increase in the volume of financial services. As a result of scientific research, conclusions and suggestions were drawn in the appropriate order.

20-27 44 29
LEGAL BASIS OF THE ECONOMIC NATURE AND SPECIFIC CHARACTERISTICS OF INDIRECT TAXES IN THE TAX SYSTEM OF UZBEKISTAN
Davronbek Babajanov

The article examines the role of indirect taxes in the tax system of the Republic of Uzbekistan, reforming the tax system, further improving and increasing the efficiency of the tax mechanism, as well as generally recognized international norms and standards in the field of taxation, and draws conclusions from advanced international experiences. It defines the main directions of improvement of control mechanisms, the main focus is on policy reforms, technological integration, and capacity building in tax authorities.

28-37 35 36
DIGITALIZATION, FDI, AND SUSTAINABILITY: EXPLORING THE IMPACT OF DIGITAL FOREIGN DIRECT INVESTMENT ON ENVIRONMENTAL AND SOCIAL WELL-BEING IN UZBEKISTAN
Balbaa Muhammad Eid

This study investigates how Foreign Direct Investment (FDI), particularly in the digital sector, impacts environmental sustainability in Uzbekistan. FDI supports economic growth but can increase CO₂ emissions, posing environmental challenges. Through econometric analysis, the research reveals a moderate positive correlation between FDI inflows and CO₂ emissions, indicating that rising FDI may elevate emissions. This dual effect challenges Uzbekistan to balance economic development with environmental protection. Policymakers are urged to adopt robust environmental policies while encouraging sustainable FDI. The study offers insights and recommendations for aligning digital FDI with Uzbekistan's environmental and social objectives.

38-48 56 30
IMPROVING THE ACCOUNTING OF AGRICULTURAL ACTIVITIES
Abror Boltayev

This article examines the issue of improving the accounting of agricultural activities. In particular, theoretical, regulatory, methodological and practical problems related to improving the methodology for accounting for agricultural activities based on international financial reporting standards were studied. Also, the theoretical, methodological and practical work that needs to be carried out in the areas of eliminating them is shown, and conclusions are formulated.

49-55 36 27
ISSUES OF EXPANDING THE ROLE OF SOCIAL SPHERE IN ENSURING THE SOCIO-ECONOMIC DEVELOPMENT OF SOCIETY
Farkhod Dustmirzayev

Social development covers a wide range of issues, especially those related to poverty eradication, job creation, cooperation, the aging process, youth, family, social integration, disability, etc., as well as building an effective civil society. Based on this, the issues of ensuring the socio-economic development of society by financing the development of social spheres were discussed in this article.

56-64 38 29
STATISTICAL ANALYSIS OF THE PLACE OF SMALL BUSINESS ENTITIES IN THE ECONOMY OF THE SURKHONDARYA REGION
Aziza Fayziyeva

This article talks about the role and importance of small business and entrepreneurship in the economy of Surkhandarya region. Statistical indicators such as the number of small business entities, their development, their share in economic sectors, the place and importance of the region in foreign trade operations, and their contribution to the level of employment in the region were analyzed.

65-69 46 27
SCIENTIFIC АND THEОRETICАL FОUNDАTIОNS ОF FООD SECURITY IN THE CОNTEXT ОF GLОBАLIZАTIОN
Gulchirоy Ismоilоvа

This аrticle prоvides а cоmprehensive understаnding оf the scientific-theоreticаl fоundаtiоns оf ensuring fооd security. In the cоntext оf glоbаlizаtiоn, ensuring security in the fооd sectоr is cоnsidered оne оf the key elements оf public welfаre аnd ecоnоmic develоpment. The аrticle deeply аnаlyzes the theоries prоpоsed by mоdern schоlаrs аs well аs the experiences оf fоreign cоuntries in this field, stаrting frоm the eаrly stаges оf systemаticаlly studying the issues оf fооd supply fоr the pоpulаtiоn. Аdditiоnаlly, vаriоus threаts tо fооd security аnd their sоciо-ecоnоmic impаct оn оur cоuntry аre discussed.

70-79 24 22
ECONOMIC INDICATORS OF HANDICRAFT ACTIVITIES IN UZBEKISTAN AND THE INTRODUCTION OF DIGITAL TECHNOLOGIES
Feruza Israilova

This article is dedicated to the economic indicators of handicraft activities in Uzbekistan and the introduction of digital technologies into the sector, analyzing the role and significance of handicrafts in the national economy. The opportunities to enhance the efficiency of product manufacturing and sales through digital technologies are explored. The prospects for the development of handicrafts through the implementation of innovations and IT solutions in the sector are also examined. In conclusion, recommendations are provided to strengthen the role of digital technologies in the handicraft industry.

80-85 38 21
ANALYSIS OF EDUCATIONAL INFRASTRUCTURE IN UZBEKISTAN
Kamoliddin Jahongirov

This article analyzes the current state of educational tourism infrastructure in Uzbekistan and highlights development opportunities and existing problems in this area. The article analyzes statistics of foreign students, international rankings of higher education institutions and infrastructure capabilities, and identifies development areas necessary to increase the attractiveness of Uzbekistan as a center for educational tourism. The article offers proposals for adapting to international education standards, improving quality and expanding infrastructure, including dormitories and digital educational platforms. The article also provides recommendations for increasing the competitiveness of Uzbekistan in the global educational tourism market through strategic investments, support for regional infrastructure and marketing activities.

86-93 30 19
TECHNOLOGIES FOR IMPROVING THE FINANCIAL MANAGEMENT SYSTEM IN SMALL BUSINESS
Farrukh Juraev, Nargiza Jamilova

Cloud technologies, artificial intelligence and analytical programs are becoming increasingly important in small business management. They help small businesses develop their activities, increase efficiency, reduce costs and optimize the decision-making process. The article describes the meaning, essence and mechanisms for the implementation of innovative digital technologies in simplifying financial management and increasing the efficiency of small businesses. By introducing innovative technologies into small business processes, a synthesis of conditions for systemic management was carried out. Innovative development of small businesses, the innovative environment and the potential for innovation are considered and, based on this, are an important factor. The possibilities of accelerating business processes, reducing costs and increasing the level of accuracy and transparency of financial relations are analyzed.

94-104 48 23
INTEGRATION OF INNOVATIVE TECHNOLOGIES INTO EDUCATIONAL PROCESSES
Alisher Mamatov

This scientific research explores the integration of modern digital technologies into the educational process, focusing on the effective use of educational technologies (EduTech) in classroom activities and their impact on the content and quality of education. It also discusses the prospects of digital transformation in education based on modern pedagogical software, authoring tools, learning management systems (LMS), artificial intelligence technologies, and other innovative approaches. Furthermore, the study presents proposals and recommendations on developing interactive educational resources, multimedia tools, and digital resources with the assistance of artificial intelligence, drawing on advanced international practices and an analysis of interactive platforms related to education for teaching personnel.

105-114 33 38
MECHANISMS OF FINANCIAL SUPPORT FOR ENTERPRISES (AS AN EXAMPLE OF THE EXPERIENCE OF FOREIGN COUNTRIES)
Zoir Mirzayev

In the article, the problems of improving the theory and methodology of forming the financial policy of the enterprise at the current stage of economic liberalization and modernization in the Republic of Uzbekistan are studied. The advantages and specific features of improving the theory and methodology of the formation of the financial policy of the enterprise in the prospects of the socio-economic development of the country are scientifically substantiated. Possibilities of improving the theory and methodology of the formation of the company's financial policy in the corporate financial management system of the Republic of Uzbekistan were studied and recommendations were developed.

115-125 36 30
INVESTMENTS IN HUMAN CAPITAL: ACCOUNTING AND ANALYSIS
Olmos Ochilov

The article reveals issues of improving the accounting and analysis of human capital and investments in business entities. The interpretation of investments in human capital as an element of financial statements is explained and a methodology for their reflection in accounts and reports is proposed.

126-132 55 18
SCIENTIFIC AND THEORETICAL ASPECTS OF THE INFLUENCE OF PSYCHOLOGICAL FACTORS ON LENDING TO INDIVIDUALS
Mukhammad Ayubxon Kobilov

This article examines the scientific and theoretical aspects of the influence of psychological factors on lending to individuals, improving the credit system in the banking and financial systems, an attractive offer of credit services, as well as the demand for credit that clearly and reliably determines the possibility of repaying the loan, and shows ways to increase it

133-138 28 17
CRITICAL FACTORS FOR KNOWLEDGE MANAGEMENT SYSTEM ADOPTION IN SMALL AND MEDIUM ENTERPRISES
Dilorom Kasimova, Nurguzal Kabulova

The article consistently researches which factors play an important role in the successful adoption of a knowledge management system (KMS) in small and medium-sized businesses and their implementation. The main purpose of the study is to examine the various factors that influence the implementation of KMS in small and medium-sized enterprises. These factors are grouped into four main areas: technology, organization, environment and human behavior.

139-145 35 22
ASSESSMENT OF SYNERGIC FACTOR METHODS IN ECONOMIC MODELING OF HOTEL AND RESTAURANT BUSINESS ENTERPRISES
Abdihakim Rahimov

The article describes important aspects related to modern methodological synergistic factor approaches of econometric research for the development of hotel and public catering services. In particular, a grouped system of indicators for a comprehensive economic analysis of the activities of residential and catering enterprises, a scenario for classifying the activities of enterprises according to criteria, and a scheme for the formation of a set of synergistic development factors are proposed.

146-151 50 33
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.

152-160 31 25
INCREASING FINANCIAL LITERACY IN UZBEKISTAN SCHOOLS BASED ON THE EXPERIENCES OF FINLAND AND THE RUSSIAN FEDERATION
Zilola Shamansurova, Abdulloh Akhmadjonov

This article is dedicated to the consideration of important issues of increasing the level of financial literacy in the educational system of Uzbekistan, especially in school education, and to the study of advanced foreign experiences. In the article, the financial literacy programs of Finland and the Russian Federation are analyzed and ways of their adaptation to the conditions of Uzbekistan are studied. Emphasizing that financial literacy has a positive effect on the economic stability and well-being of the population, the research notes the need for public and private sector cooperation, the organization of special courses and training in educational institutions, as well as the use of modern technologies and interactive methods. Proposals and recommendations developed on the basis of the experiences of Finland and the Russian Federation are of great importance in the formation of practical programs aimed at increasing financial literacy in the school education system of Uzbekistan.

161-168 35 18
ORGANIZATION AND CONDUCT OF INTERNAL AUDIT SERVICE IN THE PUBLIC SECTOR
Nodira Shanasirova

In the article, a study was conducted on the organization and implementation of the internal audit service in the public sector. Based on the study of the current state of the internal audit organization and foreign experience, suggestions and recommendations were made on the implementation of the internal audit service in different foreign countries and the mechanism of its operation in our republic.

169-174 56 24
DIGITАL ЕСОNОMY АS А FАСTОR IN IMPRОVING THЕ STАNDАRD ОF LIVING THRОUGH SMАLL BUSINЕSS АND FАMILY ЕNTRЕPRЕNЕURSHIP
Gulnоrа Shаdiyеvа

The article focuses on the development of family entrepreneurship in the context of Uzbekistan's digital economy. It discusses key legal acts and strategies to support small businesses, create jobs, reduce poverty, and improve living standards. The article also provides an analysis of statistical data on the growth of family businesses and their contribution to the country's industrial output. Recommendations are made for further development of family businesses using digital technologies.

175-180 35 21
CHALLENGES OF DEVELOPING PROFESSIONAL COMPETENCIES OF FUTURE SPECIALISTS IN OIL AND GAS (EVIDENCE FROM ESP TERMINOLOGY)
Dinara Taktasheva

This article is devoted to substantiating the significance of terminological competence in professional activity and communication, the need to master terminological competence as the most important indicator of professionalism and a factor in improving the professional communication quality. In addition, the article analyzes English professional vocabulary, in particular jargon associated with the use of animal names, provides examples of the most difficult to translate and perceive vocabulary, namely zoonyms used in the oil and gas industry. Moreover, the article contains a large number of examples from modern literary sources.

181-187 36 23
WAYS TO ENSURE COMPETITIVENESS AND ECONOMIC SECURITY OF ENTERPRISES IN MARKET CONDITIONS
Akbarkhan Toxirov

This article examines the importance of financial indicators and their analysis in ensuring the economic security of enterprises. Financial indicators explain how the company's financial stability, liquidity, profitability, and debt status affect economic security. Also, the possibility of assessing the level of financial security of enterprises is considered through an in-depth analysis of financial indicators and their calculation methods. The article highlights modern approaches and methods of analysis to ensure economic security.

188-194 47 36
ANALYSIS OF PUBLIC PROCUREMENT BY BUDGET ORGANIZATIONS IN OUR COUNTRY AND INDICATORS OF COST SAVINGS
Sarvar Turabov

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.

195-201 31 19
SOCIO-CULTURAL ACTIVITY AS AN INTEGRATIVE MULTIFUNCTIONAL FIELD OF ACTIVITY
Gulsanam Khasanova

This article analyzes socio-cultural activity as an integrative and multifunctional sphere of activity. Socio-cultural activity is an important element of the life of society and performs such tasks as preserving and developing cultural values, strengthening cooperation between social groups and strata, ensuring stability in society. This sphere of activity also has educational, communicative and aesthetic functions and through their integration has a positive impact on the cultural development of society. The article describes the relationship between these functions and their importance in society.

202-209 42 23
THE THEORETICAL FOUNDATIONS OF FINANCIAL MANAGEMENT OF NON-STATE HIGHER EDUCATION INSTITUTIONS IN UZBEKISTAN
Jonibek Xurramov

There is a pressing need to delve into the theoretical foundations of financial management within non-state universities in Uzbekistan, especially given the growing role of private institutions in the country’s educational landscape. This article explores the key elements of financial management, providing updated insights into the practical, legal, and structural dimensions of financial administration in higher education-related non-governmental organizations. Additionally, it identifies the core mechanisms underpinning the financing of non-state universities in the Republic of Uzbekistan, offering a comparative analysis of financial strategies between state and non-state institutions. The findings offer a deeper understanding of how non-state higher education institutions (NSHEIs) can achieve financial sustainability, thereby contributing to the broader national development goals.

210-215 46 25
OPTIMIZING AUDIT AND ACCOUNTING DATA THROUGH AUTOMATED ANALYSIS
Dilshodbek Zakhidov

This article discusses a software solution for analyzing, and comparing data in Excel files, and automatically identifying discrepancies. The program merges two files by the "family" column, detects differences, and marks those greater than 1 in red. The program facilitates quick analysis of accounting and audit reports, providing transparent documentation.

216-222 32 17
TRANSFORMATION OF HIGHER EDUCATION SERVICES BASED ON PUBLIC-PRIVATE PARTNERSHIP
Javokhir Abdullaev

This scientific article describes the current issues that need to be implemented in order to transform the higher education sector of Uzbekistan in accordance with the modernization processes taking place in the world, based on the use of public-private partnership mechanisms that ensure mutually beneficial cooperation between the state, business, non-profit organizations and educational institutions.

223-229 85 34
TRENDS IN THE DEVELOPMENT OF HIGHER EDUCATION MARKETING IN THE REPUBLIC OF UZBEKISTAN
Sultan Ablatdinov

The article analyzes the trend in the development of higher education marketing in Uzbekistan at the present stage, which showed a significant increase in the number of universities and students enrolled in them, while reducing the proportion of students per teacher, which indicates an increase in the efficiency of the resources of the higher education system, reflecting the effectiveness of ongoing reforms. The main goal of the latter is to increase the accessibility and quality of higher education, integrate the national system into the international educational space, train personnel in demand in the labor market, which is designed to ensure the further development of the socio-educational sphere of Uzbekistan.

230-237 26 27
WESTERN EUROPEAN COUNTRIES' EXPERIENCE AND MEASURES IMPLEMENTED IN UZBEKISTAN FOR THE DEVELOPMENT OF INNOVATIVE ACTIVITIES
Sherzod Atamuradov

The article analyzes the measures and mechanisms for supporting innovative activities in Uzbekistan. It examines state strategies, innovation technoparks, financial support, and international cooperation in promoting innovations. In addition, the successful experience of Western European countries in supporting innovation is analyzed, highlighting its relevance and potential application in Uzbekistan. It is noted that the legal and economic conditions created aim to enhance the competitiveness of Uzbekistan's economy through the development of innovation.

238-249 28 19
RESULTS OF LONG-TERM FORECASTING AND STRATEGIC ANALYSIS OF EFFECTIVE ORGANIZATION OF MODERN HOUSING STOCK MANAGEMENT
Dilfuza Beridiyeva, Zilola Akbarkhadzhaeva

This article highlights the results of a long-term forecast and strategic analysis of effective management of modern housing stock, and also presents a classification of types of housing stock. The main components of the housing problem in the Republic of Uzbekistan, problematic situations of the housing stock, which are complex in nature, are identified. In conclusion, the main tasks of effective management of modern housing stock are defined and proposals for its improvement are developed.

250-259 54 20
ISSUES OF IMPROVING INVENTORY ACCOUNTING IN ACCORDANCE WITH INTERNATIONAL STANDARDS
Bakhrom Bobobekov

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.

260-266 30 21
THE ESSENCE OF THE STOCK MARKET AND ITS MAIN FEATURES
Abror Ibodullayev

This article examines the organization of the stock market and its summary and essence, the main features of the stock market, and its impact on the development of the country's economy.

267-274 50 20
WAYS TO IMPLEMENT AN EFFECTIVE TAX POLICY IN ORGANIZING THE ACTIVITIES OF FREE ECONOMIC ZONES
Kholbuta Ismatov

The article examines the relationship between the free economic zones operating on the territory of our state and the content of the tax policy. At the same time, the relationship between the functioning of free economic zones and the degree of effectiveness of the tax policy, the state's activities in the field of creating free economic zones, the level of their impact on the country's economy, as well as the development of theoretical proposals and practical recommendations in order to increase the effectiveness of the implemented tax policy.

275-285 45 21
INCREASING THE EFFICIENCY OF BUDGET REVENUES FROM STATE PROPERTY
Kahramonjon Usmanov

The analysis of budget revenues from state property and problems in this sphere are given in this article. Also, based on international experiences and analysis in this sphere scientific-practical conclusions and proposals were developed.

378-384 47 14
REGIONAL CHARACTERISTICS OF ATTRACTING FOREIGN DIRECT INVESTMENT
Khurshidbek Khaidarov

The article examines regional changes in the flow of direct investments. The main regional characteristics affecting the attraction of direct investment are analyzed. Also, the problems of attracting direct investments to underdeveloped regions are studied, and conclusions and recommendations are given at the end.

385-391 32 23
IMPROVING THE ORGANIZATION OF RESERVES FOR DOUBTFUL DEBTS BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS
Rustam Xolpulotov

The article describes the procedure for improving the organization of reserve accounting of doubtful accounts receivable based on international financial reporting standards for accounts receivable, considered as a financial instrument in business entities. The diversity and complexity of financial instruments in financial markets around the world have increased dramatically in recent years. Accounting for financial instruments is a problem in practice, so it is desirable to widely use international standards.

392-401 33 21
O‘ZBEKISTON RESPUBLIKASIDA OILAVIY TADBIRKORLIK FAOLIYATINI SAMARALI BOSHQARISH MEXANIZMLARINI TAKOMILLASHTIRISH
Nosir Ermatov

Ushbu maqolada O‘zbekiston Respublikasida oilaviy tadbirkorlik faoliyatini samarali boshqarish mexanizmlarini o‘rganishga bag‘ishlangan. Tez o‘zgarib borayotgan iqtisodiy sharoitda oilaviy tadbirkorlik mamlakat iqtisodiyotini barqaror rivojlantirishning muhim elementiga aylanib bormoqda. Muallif zamonaviy boshqaruv modellarini tahlil qiladi, oilaviy biznes duch keladigan asosiy muammo va qiyinchiliklarni aniqlaydi, shuningdek, ularni optimallashtirish bo'yicha tavsiyalar beradi. Innovatsion strategiyalarni amalga oshirish, raqamli texnologiyalardan foydalanish va bozor talablariga moslashishga alohida e’tibor qaratilmoqda.

402-407 26 20
ECONOMIC GROWTH OF UZBEKISTAN: DYNAMICS, FACTORS AND PROBLEMS
Ravshan Kalandarov

In this article, on the basis of the analysis of the economic growth dynamics of Uzbekistan and national economic sectors, factors that accelerate economic growth and slow it down are distinguished. Also, scientific and practical proposals aimed at ensuring the sustainable growth of the national economy have been developed.

286-292 41 24
UNIQUE FEATURES OF LARGE FOOD SERVICE NETWORKS OPERATING UNDER A BRAND
Mohigul Kalanova

This article emphasizes the significant importance of the increasing number of large food service enterprises in the food sector. The emergence of large manufacturing enterprises in the food service sector is leading not only to the creation of new jobs but also to the introduction of new types of services. Such large manufacturing enterprises are highly developed in foreign countries, and the study of these large food service enterprises will help us understand the extent of operations of such enterprises in our country.

293-298 50 18
IMPACT OF HIGH RATING OF COMMERCIAL BANKS ON MACROECONOMIC INDICATORS
Nadir Karabaev

The article presents an analysis of direct and indirect relationships of macroeconomic factors affecting the rating of commercial banks. They used various criteria such as R-squared, mean squared error (MSE) and sum of squared cross-validation predictions (Cp) to determine the most significant data set, i.e. parsimonious variables, in determining their level of influence.

299-309 26 19
IMPROVING REGULATION OF COMMERCIAL BANKSʼ ACTIVITIES THROUGH TAXES
Guzalkhan Mamedova

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.

310-318 34 18
EFFECTIVE USE OF FOREIGN EXPERIENCE IN THE FORMATION AND MANAGEMENT OF TOURIST COMPLEXES IN THE FERGHANA VALLEY
Zarifbek Mamatkulov

This article covers ways to improve the competitiveness of tourist complexes and improving the organizational and economic mechanisms of management, using foreign experience in shaping and effectively managing the activities of tourist complexes in the regions.

319-326 32 22
COMPOSITE ASSESSMENT OF TRADE SERVICES IN THE DYNAMICS OF INCREASING ECONOMIC POWER OF THE REGION
Golibjon Makhmatkulov

The article shows the relationship between the number of items in the region's trading network and retail trade turnover, the trend of changes in the number of trading enterprises in the region and not only retail trade turnover, an indicator of the relativity of trade turnover dynamics. the economic potential of the Kashkadarya region, as well as a comparison of the relative levels of the trading network, an assessment of the general and private economic potential of the region is shown.

327-334 85 25
ISSUES OF DEVELOPMENT AND IMPROVEMENT OF TAX ADMINISTRATION IN UZBEKISTAN
Botirv Mukimov

This article summarizes the development of the tax administration in the country for many years, the role and importance of the interregional tax inspection in the improvement of large-scale reforms aimed at further strengthening the confidence of business circles. At the same time, some important reforms implemented by the interregional tax inspectorate in the tax system of Uzbekistan were studied, and scientific-practical conclusions and proposals were developed based on foreign experience and its application in our country.

335-345 51 16
IMPROVEMENT OF CAPITAL INVESTMENT ACCOUNT FOR INVESTMENT PROPERTY IN GREEN FIELD FACILITIES
Zarrukh Mukhammadiev

The article reveals the current tasks of capital investment accounting, including the harmonization of capital investment accounting for investment property in enterprises in the green economy with international experiences, and the accounting and reporting of these assets, taking into account the specific characteristics of investment property objects.

346-354 61 24
ANALYSIS OF THE RESULTS OF TAX POLICY
Umid Normurzaev

This article describes the role and importance of interregional tax inspection in the improvement of large-scale reforms aimed at creating favorable conditions for conducting business activities in the tax sphere in the country, and further strengthening the confidence of business circles. At the same time, some important reforms implemented in the tax system of Uzbekistan were studied, and foreign experience, scientific-practical conclusions, and suggestions on its application in our country were developed.

355-364 61 20
CENTRAL ASIAN COUNTRIES: STRATEGIC PARTNERSHIP AND ACCOUNTING SYSTEM
Nurbek Rizaev, Fakhriddin Isaev

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.

365-377 76 29