This article is devoted to consideration of the issues of formation of accounting policies in the organization of accounting for agricultural activities. In particular, the article presents opinions, approaches and proposals on the concept of accounting policy, its structure, the procedure for reflecting agricultural activities in accounting policies. Relevant conclusions have been formulated in reliance upon the results of the study.

Many developed countries of the world use fiscal and monetary policy to regulate the economy. Currently, the digitization trend is developing in every industry and sector, and this situation has a positive effect on the improvement and efficiency of industries and sectors. The article provides information about fiscal policy, which is one of the main branches of the economy, and its types and tools, and explains why countries use fiscal policy. Opinions are also given about the importance of digitalization of the fiscal system

This article discusses measures aimed at stimulating economic growth, controlling inflation, and stabilizing the economy through the extremely important role of fiscal policy in ensuring economic stability, fiscal policy, public debt, tax levels, and public expenditure and revenue management.

This article explores the theoretical and methodological foundations of analyzing income redistribution within public financial policy using the CEQ (Commitment to Equity) methodology. Additionally, a brief analysis of the current state of the informal sector in Uzbekistan is provided, which is not directly reflected in the methodology. The conclusion includes findings on how the methodology has been piloted in the fiscal policies of several countries and has been applied to support fiscal reform. The paper highlights the potential of achieving social justice and sustainable economic development through effective fiscal policy.

Evaluating the effectiveness of the tax policy strategy implemented in Uzbekistan, special attention is paid to the analysis of its tactical directions. The study used a comprehensive approach that took into account various economic indicators, fiscal data and socio-economic impacts. The study assessed the tax policy's compliance with national economic goals, its impact on business competitiveness, and its ability to stimulate economic growth and development. In addition, research examines the extent to which tax policy contributes to reducing income inequality and increasing social welfare. In order to increase the overall efficiency of the tax policy in Uzbekistan, potential directions for improvement in strategy and tactics are suggested.

Modern financial science pays considerable attention to the study of the impact of fiscal policy on social development. The quality and timeliness of decision-making on the formation and implementation of budget policy affect the balance of public finances, the level of effectiveness of state regulation of socio-economic processes. Budgetary policy affects the effectiveness of financial and economic transformations in the public finance system, provides financing for the structural restructuring of the economy, stimulating the development of its priority sectors, accelerating the intensification of production and the level of development of society.

This paper discusses the mechanism of transmission of the monetary policy in Uzbekistan in the framework of the inflation targeting (IT) which is officially followed by the Central Bank of Uzbekistan since 2021 (CBU). The analysis indicates that the main refinancing rate is transmitted into the financial system to impact output and prices using methods of Vector Autoregression (VAR) and Structural VAR (SVAR) on quarterly data covering 2010-2023. The results show that interest rate channel is the most effective transmission channel, exchange rate channel comes next and credit channel is limited by structural weakness in the banking sector. The monetary policy shocks explain about 18-22 percent of inflation variance at a 12-month horizon. Some of the major obstacles are dollarization, strong state-owned banking industry, ineffective financial intermediation and low financial literacy. Some of the policy prescriptions include complementary fiscal moderation, faster financial sector reform, and better communication by the central bank.

This article examines the issues of financial support for the social sector. The study outlines the economic essence of the social sphere, its main funding sources, and its place within the state budget system. The role of fiscal policy in shaping social expenditures and supporting social development is also analyzed. The research employs both descriptive and econometric methods. Using a multiple regression model, it evaluates the impact of tax revenues, budget deficits, and inflation indicators on the share of social expenditures. The findings made it possible to develop certain scientific conclusions and practical recommendations aimed at improving the efficiency of social sector financing.

This article analyzes the economic, legal, and methodological foundations of the business entity stability rating system developed under Uzbekistan’s regulatory framework. The rating indicators are reviewed in comparison with international practices and evaluated in the context of digital fiscal governance and tax discipline. Practical challenges in the system are identified, and improvement recommendations are proposed. The study provides theoretical insights and policy suggestions aimed at enhancing the effectiveness of fiscal reforms in Uzbekistan.

The article addresses to examine how improvements in fiscal governance affect social equity outcomes by integrating the empirical framework that combines (the Public Expenditure and Financial Accountability) PEFA-based indicators of (Public financial management) PFM efficiency framework with (the Commitment to Equity) CEQ-based measures of income inequality and poverty methodology. The develops Relying exclusively on publicly available data from national statistical and fiscal sources, the paper constructs a composite PFM index and estimates its relationship with social equity outcomes over the period 2010-2024. Regression results indicate that improvements in public financial management are significantly associated with reductions in income inequality and poverty. In particular, budget credibility and fiscal risk management emerge as the most influential institutional dimensions driving redistribution effectiveness. The study provides novel empirical evidence from a transition economy and highlights the importance of integrating institutional and distributional perspectives in fiscal governance reforms.

The article highlights the methodological foundations of applying fiscal policy tools to legalize the shadow economy. It examines opportunities for transitioning from the informal to the formal sector through tax optimization, digitalization, and enhanced budget transparency. Based on international experience, recommendations tailored to Uzbekistan’s context are proposed.

The article highlights the issues of establishing the optimal level of public debt in Uzbekistan, exploring the relationship and coordination between fiscal and monetary policies. Various economic models and indicators are considered, including the inflation rate, unemployment rate, GDP per capita and interest rates. The potential consequences of an excessive increase in public debt are identified, including the risk of default and economic instability.

This study analyses the tax revenues and their composition in local budgets of Uzbekistan for the period 2021-2024. A descriptive statistical approach, visualization, and a panel-data framework were employed. The findings highlight the growing diversification of the tax base and the strengthening of budgetary revenues. Conclusions include practical recommendations to ensure local budget stability, improve tax policy, and broaden revenue sources. The results are relevant for maintaining fiscal stability and stimulating local economic development.

The reforms being implemented today increase the responsibility of local governments for the timely financing of priority expenses and activities for the socio-economic development of regions, do not implement activities with unclear sources, and also contribute to the further tightening of budget discipline, budget revenues and expenditures. forecasts of its deficit, sources of financing the deficit. Requires improvement of information about the main directions of fiscal policy, analysis of macro-fiscal risks and public debt.

This article is devoted to the role of indirect taxes in the tax policy of the Republic of Uzbekistan. Based on the analysis of data obtained from practice, conclusions and proposals are given for optimizing the shares of direct, indirect, resource fees and property taxes in tax revenues.

The article is devoted to the foreign experience of taxation of commercial banks, and the research of foreign and domestic scientists are studied in the framework of the research. Also, a comparative analysis of the tax policy implemented by foreign countries and the lessons to be learned from it is presented, and a conclusion is formed at the end.

This article examines the role and significance of tax control measures in ensuring the stability of the state budget. The dynamics of taxes collected as a result of tax authority inspections during 2019–2024 are analyzed, revealing the fiscal efficiency of tax control in managing public finances. Based on the scientific views of both foreign and domestic scholars, the study highlights the digital transformation of tax control, risk-based approaches, and preventive monitoring mechanisms. The paper proposes recommendations for improving tax audits, enhancing transparency, and applying analytical assessment of audit outcomes. The research findings have essential scientific and practical importance for improving tax policy and strengthening budgetary sustainability.

This article comprehensively explores the historical evolution and modern
importance of tax reporting. It traces the origins of taxation from ancient civilizations to modern
economies, examining major milestones, legislative reforms, and technological advances that have
shaped tax reporting practices over time. It also analyzes the importance of tax reporting in
promoting fiscal management, revenue generation, social equity, transparency and economic
development.

Excise tax plays a decisive role in fiscal policy, influencing consumption patterns, market behavior and income generation. In the article, the economic basis of excise tax, the methodology of their calculation and the analytical basis of assessing their impact on various interested parties and the economy as a whole were considered and conclusions were drawn.

In order to stabilize the financial situation in prestigious companies around the world, create new jobs and achieve economic growth, it is necessary to "switch to international standards of management, use transfer assessments in the process of concluding financial agreements in the cluster and cooperative system entities, provide financial and management reports on operational segments".

In this article, special attention is paid to further reducing the negative impact on the competitiveness of the republicʼs economy by gradually reducing the monopoly on commodity and financial markets, improving the efficiency of the system of granting benefits and preferences, as well as reducing the regulatory burden on business entities and radically improving the interaction of taxpayers in the implementation of tax administration and the fulfillment of tax obligations of the republic.

Tax costs are a significant part of business costs, affecting profitability, cash flow, competitiveness and compliance. Despite their importance, tax costs are often overlooked in business decision-making. This article examines the important role of tax expenditures as a component of enterprise costs, examining their impact on financial results, risk management, and strategic planning.

This article discusses issues of expanding the tax base, issues of effective use, improving mechanisms for their identification, as well as eliminating violations when tax authorities use tax administration tools, and timely disclosure of tax evasion schemes. Scientific and practical conclusions and proposals for further optimization of tax administration and elimination of contradictions in regulatory documents have been developed

The article is aimed at improving the monitoring and evaluation system to increase the effectiveness of tax incentives. At the end of the research work, the author formulated conclusions and suggestions.

This article highlights potential strategies and approaches for improving taxpayer service mechanisms in Uzbekistan. Implement a comprehensive digital transformation strategy to modernize the tax administration. Development of user-friendly online portals and mobile applications that enable taxpayers to file returns, make payments and access tax information conveniently. Initiate taxpayer education campaigns to increase awareness of tax obligations, benefits and deadlines. Simplification of tax procedures and forms, their simplification and convenience for taxpayers. In particular, simplification of taxation requirements for small businesses and individual taxpayers will be explored. Increase transparency in tax processes by providing taxpayers with clear explanations on tax assessment and refunds, and invest in training and capacity building of tax authorities to ensure effective service to taxpayers. Improving taxpayer service mechanisms in Uzbekistan is important to encourage voluntary compliance, reduce tax evasion and promote a positive business environment.