This article examined the issue of regulating the population's income using fiscal instruments. The study examined theoretical and empirical scientific literature on assessing the impact of taxes on reducing income inequality. The article also analyzes the structure of population income and the impact of fiscal instruments on income inequality. A regression analysis of factors influencing the uneven distribution of population income (Gini coefficient) was conducted. As a result of the research and analysis, conclusions were drawn about the regulation of population incomes by fiscal instruments.

This article provides an empirical analysis of the key economic factors influencing regional disparities in household income. The study examines indicators such as per capita income, average wages, employment rate, investment volume, and healthcare infrastructure availability. The findings reveal that wage levels and the amount of attracted investments are the main determinants of income growth, while employment rates and healthcare resources exert indirect effects, serving as supplementary drivers of regional welfare. The results have both theoretical and practical significance for the development of regional economic policies aimed at reducing income disparities across territories

The description of income and expenses as an object of accounting is researched in the article, in which the definitions of income and expenses as an economic category given by foreign and domestic scientists, the procedures presented in national and international standards are revealed. Also, as a result of research, theoretically improving definitions of income and expenses in accounting were developed by the author.

This article explores the statistical analysis of monetary income and expenses of the population. As a result of the study, the structural structure of the income and expenses of the population, their trends in change and factors affecting these indicators were determined. Based on the analysis, appropriate conclusions and practical recommendations have been developed.

The article examines the relationship between the income levels of citizens and the development of human capital, as well as the standard of living of the population in the context of regional economic growth in Uzbekistan. The structure of income across different regions is analyzed, and the impact of income on access to education, healthcare, and other aspects of human capital is assessed. The study is based on data regarding wages and incomes in various economic sectors. The purpose of the article is to identify key factors influencing the improvement of the standard of living of the population and to develop recommendations for optimizing regional economic policy for sustainable development.

Despite the steady development of the economy of our republic, which leads to a consistent increase in national income and an increase in household incomes, there is a need for financial mechanisms aimed at reducing income inequality by observing the principles of social justice.

The article is devoted to the preparation of the project “National Standard Financial Reporting” (NSFR) within the framework of the transition to international financial reporting standards in our republic. As a result, it fully ensures the process of applying international financial reporting standards (IFRS) by existing organizations and business entities. Theoretical and methodological considerations are expressed on the "Statement of Comprehensive Income” developed within the framework of the NSFR project, as well as scientific proposals and practical recommendations for improving this standard are given.

The article studies the impact of human capital on the economic development of the country. It is shown that investments in human capital, attention to education and healthcare, as well as reforms implemented by the state, are a reliable way to increase the income of the population. The study also analyzed the changes in total per capita income in each region. At the end of the article, the impact of human capital development on macroeconomic indicators such as population income, unemployment, inflation in the country is expressed, and proposals and recommendations are given for the development of human capital

This article discusses the theoretical foundations of income tax liabilities and their accounting issues. Directions for improving accounting for income tax liabilities based on international financial reporting standards are indicated.

In this article, in an econometric analysis of household income and demand for consumer goods, energy consumption per capita is assessed, the problems of ensuring energy savings are studied, the processes for eliminating them, as well as the efficient use of electrical energy resources have been studied. To assess the electricity consumption of the Republic of Uzbekistan, energy consumption in industries and sectors of the economy was compared and analyzed, and using elasticity coefficients it was studied how much electricity consumption will increase the income of the population by 1%.

This article analyzes the criteria and data for assessing income and expenses for freight transportation by rail.

The article presents the experience of ICBC Bank of China, one of the economically developed countries, in the formation and management of the revenue base of commercial banks.

This study examines the impact of the relationship between bank assets and liabilities on bank profitability, highlighting the critical role of effective asset-liability management in financial performance. Banks generate income primarily through interest earned on assets such as loans and investments, while liabilities, including deposits and borrowings, represent the cost of funds. The balance between these two elements determines net interest income (NII) and net interest margin (NIM), both key indicators of profitability. Factors such as interest rate spreads, asset quality, maturity mismatches, and liquidity management significantly influence the bank’s profitability. A well-managed asset-liability mix enhances income stability and reduces risks associated with interest rate fluctuations and liquidity constraints. Conversely, poor management can lead to reduced margins, increased risk exposure, and potential financial instability. Understanding and optimizing the interplay between assets and liabilities is essential for banks to maximize profitability, manage risks, and sustain long-term growth in a competitive and regulated environment. From this point of view, in this article, I tried to reveal the importance of the net interest margin in increasing the profitability of the bank, as well as the state of management of bank assets and liabilities in the banking system of the Republic of Uzbekistan and its effect on the efficiency of the banking system.

The state substantiates the relevance of increasing sources of income for local budgets, which reveals the features of ensuring the stability of socio-economic development of the regions, further improving the quality of life of the population living in the region, as well as practical proposals and conclusions for solving the existing problem.

It is aimed at improving the social stratification of the population and their standard of living, reducing inequality. In addition, solving the issues of distribution and redistribution of the population's income will ensure a comfortable standard of living not only for the needy. In a certain sense, the provision of employment in the informal sector is aimed at protecting the social rights of employees. Establishing progressive tax rates on the incomes of individuals in order to reduce the level of income stratification of the population in our country. Entrepreneurship is aimed at creating new jobs and increasing income

The article highlights the importance of taxation of enterprise profits, features of the formation of the tax base, the relationship between regulating the profit tax base in modern conditions, and directions for improving the legal regulation of income tax relations. It is also based on the need to assess the structure of legal documents regulating the profit of an enterprise, the nature of the income tax, not only from the point of view of periods, but also from a legal point of view.

This article analyzes the methods of assessing risks affecting the income of foreign companies and their working mechanisms. The functions of cross-linking of risks affecting the income of enterprises and the criteria of their influence have been developed.

The article describes the tax system of the Republic of Uzbekistan, the changes made to the tax legislation. The personal income tax and its change indicators for 2022-2023 were studied by the author. Ways of economic-analytical comparison with the tax system of foreign countries are highlighted.

This article presents methods, forms and basic principles for taxing the income of individuals. Methods, forms and principles of taxation and their socio-economic impact are covered. The effect of progressive and proportional taxes on fair distribution and the role of taxes on investment returns have also been discussed. In improving the tax system of Uzbekistan, the prospects for taxation methods, forms and principles are based. The article analyzes the effectiveness and fairness of income tax collection mechanisms from the perspective of economic stability and budget revenues.

The article examines the current issues of improving the efficiency of managing the entrepreneurial activities of sports organizations in Uzbekistan. An economic mechanism is proposed, aimed at optimizing the processes of income generation, expense control, and enhancing the overall financial stability of a sports organization. The mechanism includes financial-economic, marketing, organizational-managerial, and control-analytical blocks. The effectiveness of the proposed mechanism is demonstrated using the example of the "Lokomotiv" football club; its main sources of income and expenditure directions are analyzed, and target indicators for performance assessment are also proposed.

This article examines the relationship of the household sector with economic events and processes, as well as its influence on the socio-economic development of the country. It reviews key theories, such as the life cycle theory (Modigliani) and the permanent income hypothesis (Friedman), that explain the saving and consumption behavior of households. It analyzes factors influencing the saving rate, including demographic changes, economic growth, income uncertainty, and interest rates. Particular attention is paid to the role of pension savings, inheritance, and public policy in shaping household financial decisions. The article also touches upon the functioning of the stock market and its interaction with households, as well as the impact of technological and social changes on the saving rate. It concludes by emphasizing the importance of taking into account the historical context and contemporary economic conditions in understanding the dynamics of saving and its role in economic development.

This article analyzes the main directions for the development of passenger transportation activities in rail transport. It discusses statistical indicators of passenger transportation, income and expense dynamics during the period from 2014 to 2023, as well as detailed information regarding infrastructure costs.
The article includes statistical analyses of the number of passengers transported by rail and their turnover. It examines changes in passenger numbers, income growth, expense dynamics, and the losses incurred from passenger transportation. Based on this information, the aim is to identify the main problems in passenger transportation activities in rail transport and propose solutions.
The article recommends ways to improve passenger transportation activities through the implementation of modern technologies in the rail transport sector, enhancing staff qualifications, and improving services for passengers. Additionally, it provides information on infrastructure proposals for the development of passenger transportation and necessary strategic measures to ensure economic stability.
The results of the research are significant for developing effective strategies for the advancement of rail transport, facilitating rapid development of passenger transportation, increasing economic efficiency, and creating convenience for passengers.

It is aimed at improving the social stratification of the population and their standard of living, reducing inequality. In addition, solving the issues of distribution and redistribution of the population's income will ensure a comfortable standard of living not only for the needy. In a certain sense, the provision of employment in the informal sector is aimed at protecting the social rights of employees. Establishing progressive tax rates on the incomes of individuals in order to reduce the level of income stratification of the population in our country. Entrepreneurship is aimed at creating new jobs and increasing income. According to the information given above, a new approach to higher education institutions, a modified introduction to the education system is becoming a demand of the times. The article focuses on the preparation of highly qualified personnel through the introduction of training into the higher education system.

This article examines the concept of profit, how it is formed and the factors that influence it. Profit is affected by many factors, and they were divided into two groups: external and internal factors. Bank profit is formed on the basis of the bank's credit, deposit, settlement and other types of banking activities. Traditionally, the largest share falls on the margin, that is, the difference between deposit and credit interest. The scientific work also examines and analyzes the practical data of the entire banking system throughout 2023. Based on these data, the largest share of the income item, as well as expenses, was determined. In addition, it is possible to observe the dynamics of increase and decrease in interest and non-interest income.

This research is aimed at the economic assessment of the share of income of participants in the value chain of walnut cultivation and sale in Samarkand region. Through analysis based on primary and secondary data, the strengths and weaknesses, opportunities and threats of the nut industry have been identified. On the basis of these analyses, suggestions and recommendations were developed for the improvement of value added processes in the value chain. The results of the study shed light on the economic impact of walnut cultivation, processing and export, providing practical recommendations for improving the value chain and increasing the region's competitiveness in global markets.