The article includes an interpretation of the improvement of management accounting and analysis by means of advanced technologies. It is explained that advanced analytics tools and techniques are revolutionizing management accounting and analytics, enabling organizations to use large volumes of data to gain insights and make more informed decisions. Opinions of economists and institutes related to the field are presented serially, and conclusions and suggestions are formed at the end of the topic.
The article considers theoretical approaches to the problem of determining the role of taxes in the formation of the state budget, and the ratio of direct and indirect taxes in taxation. A comparative analysis is carried out in order to determine their optimal ratio. At the same time, such areas of the economy as underground trade and catering, motor transport, housing construction, and repair, and the provision of housing services are studied, and scientific and practical conclusions and proposals are formed on foreign experience and its application in our country.
This article describes the role and importance of interregional tax inspection in improving large-scale reforms to create favorable conditions for conducting business activities in the country's tax sphere, 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.
The development of information technology and growing competition in the hotel services market necessitate the active use of innovation in the activities of modern hotels. Innovation is now considered one of the important competitive advantages in the hospitality industry. Innovation in the hospitality industry can be defined as an innovation implemented in practice in the form of a new or improved product, process or method, created as a result of the introduction of new ideas and knowledge to better meet the needs of customers of the hotel enterprise. Hospitality technology innovation refers to new and improved methods and tools used in the hospitality industry to improve efficiency, convenience, and customer satisfaction
The article discusses the issues of the current state and problems of the activities of JSC Uzbekistan from the point of view of the formation and efficient use of financial resources, the requirements for the need for theoretical and methodological justification for the problems of diagnosing and classifying external and internal threats, principles, methods, mechanisms and tools for managing financial resources.
This article explores the integration of global financial literacy practices into Uzbekistan’s school system, emphasizing the need to enhance economic competence among youth. Drawing insights from OECD frameworks and studies like PISA, it highlights successful strategies from countries such as Belgium and Latvia, where curriculum integration and interactive methods improved student outcomes. Key approaches include incorporating financial education as a cross-curricular subject and employing digital tools for practical learning. The study identifies challenges in adapting these strategies to Uzbekistan’s unique socio-economic context and proposes a tailored framework to foster financial literacy, empowering students for informed decision-making and economic participation.
In this article, the scientific-theoretical issues of taxation of service enterprises in Uzbekistan, the development of the service sector based on special approaches, the provision of business entities with financial resources and infrastructure, and the introduction of a favorable tax regime for them are defined as the current issues of today. received, which requires the application of favorable tax regimes to service enterprises and the implementation of research and development activities aimed at achieving its effectiveness. At the same time, it is necessary to take the service to business entities to a new level, to further increase the tax administration literacy of the population, to support entrepreneurship, to create an equal competitive environment and to guarantee the rights of consumers, and to curb the hidden economy. improvement of administration based on encouraging active participation is highlighted. At the same time, the fields were studied, foreign experience, scientific-practical conclusions and proposals were formed on its application in our country.
The article tried to highlight the reasons and new aspects of the increased importance of improving the system of supporting the positive impact of export and import on economic growth in our country. The characteristics and tasks of using its effective tools and methods are described based on learning the experiences of the world practice of effective foreign economic activity and the modern trends of the mechanism of promoting export and import through taxes. In the socio-economic development prospects of the Republic of Uzbekistan until 2030, directions for supporting the positive effect of effective export on economic growth are justified.
In the article, the prospects of improving the ways of ecotourism development in Surkhandarya region are outlined. According to the author, effective management and development of tourism industry potential of Surkhandarya region can be done by finding, introducing and adapting the current economic conditions, innovative tools and methods of improving management decision-making processes. Therefore, the author proposed a new way of conducting and managing the industry in order to ensure the development of the potential of the tourism industry and the successful operation of the development of ecotourism in the Surkhandarya region and on this basis "Surkhon Tourism" application was developed.
This article discusses the issues of effective use of financial instruments to reduce the share of the shadow economy in the country in recent years, as well as the implementation of measures to eliminate conditions and violations that contribute to the secret economy, through the use of tax administration tools developed by tax authorities. In addition, the article analyzes the timely disclosure of tax evasion schemes, develops tax scientific and practical conclusions and proposals to reduce costs associated with ineffective methods of administration, further optimize the structure of tax authorities by centralizing individual functions, increase the efficiency of tax administration, conduct field research research and eliminate contradictions in legislation.
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 еars. At the same time, such areas as underground trade and public catering, road transport, housing construction and repair, the provision of personal services were studied, scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.
This article is devoted to the improvement of tax administration related to profit tax. Income tax is an important source of revenue for the government, and effective tax administration is essential to ensure effective revenue collection and taxpayer compliance. This analysis explores various aspects of tax administration that could be improved to simplify the process, reduce tax evasion and create a more business-friendly environment. The analysis includes a review of relevant literature, studies and experiences from different countries. At the same time, such areas as underground trade and general catering, transport by motor vehicle, housing construction and repair, provision of residential services in the economy are studied, foreign experience and scientific-practical conclusion on its application in our country. and suggestions are formulated.
In this article, tax administrations are being digitized with a diverse and complex range of electronic services to enhance the experience of taxpayers. Nevertheless, given the high downtime of e-government services, understanding the factors necessary for the success of the digital tax system is considered very important. The conceptual framework defines fifteen topics for consideration by policymakers in the design of digital services in tax administrations divided into four categories – context, stakeholders, technology, and demonstrated outcomes. This framework should also serve as a reference point in the successful development of strategies and measures to place digital services in tax administrations. Foreign experience of the digital tax administration, scientific and practical conclusions and proposals on its application have been formulated in our country.
This article describes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at creating favorable conditions for doing business in the tax sphere in the country and further strengthening the confidence of the business community. At the same time, some important reforms implemented by the interregional tax inspectorate in the tax system of Uzbekistan were studied, and scientific and practical conclusions and proposals were developed based on foreign experience and its application in our country
This article focuses on improving tax administration related to profit tax. Income tax is an important source of revenue for governments, and effective tax administration is essential to ensure effective revenue collection and compliance by taxpayers. This analysis explores various aspects of tax administration that could be improved to simplify the process, reduce tax evasion and create a more business-friendly environment. The analysis includes a review of relevant literature, studies and experiences from different countries. At the same time, such areas as underground trade and general catering, transport by motor vehicle, housing construction and repair, provision of residential services are studied, foreign experience and scientific-practical conclusion on its application in our country are studied. and sugGEStions are formulated.
In the article, the essence of the concept of leadership, traditional approaches to leadership, behavioral theories of leadership, personal characteristics of the leader, team activity management, leadership style in the enterprise management system, leadership management in the organization, leadership in conflict situations, issues related to innovative leadership, its pedagogical foundations, the content of training based on the improvement of leadership activities, forms, methods and tools, as well as the possibility of effective use of the obtained results, management and leadership activities in management, management functions, specific features of effective management of people's behavior and interactions are described in it.
This article discusses large-scale reforms aimed at creating favourable conditions for doing business in the country's tax sphere, further strengthening the confidence of the business community. In addition, Uzbekistan has recognised the importance of reforming its tax system as a country with a growing economy and a desire to attract domestic and foreign investment. At the same time, some important reforms implemented in the tax system of Uzbekistan were studied, foreign experience, scientific and practical conclusions and proposals for its application in our country were developed.
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 еars. At the same time, such areas as underground trade and public catering, road transport, housing construction and repair, the provision of personal services were studied, scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.
This article describes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at creating favorable conditions for doing business in the tax sphere in the country and further strengthening the confidence of the business community. At the same time, some important reforms implemented by the interregional tax inspectorate in the tax system of Uzbekistan were studied, and scientific and practical conclusions and proposals were developed based on foreign experience and its application in our country.
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 еars. At the same time, such areas as underground trade and public catering, road transport, housing construction and repair, the provision of personal services were studied, scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.
