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ANALYSIS OF THE EFFICIENCY OF STATE FINANCIAL CONTROL
Mukhammadali Temirov

This article deals with the problem of assessing the effectiveness of state financial control mechanisms in modern conditions. Various approaches to measuring the effectiveness of control mechanisms are analyzed, as well as factors influencing the achievement of optimal results in the field of financial control are identified. In conclusion, the importance of constant monitoring and analysis of the effectiveness of state financial control is substantiated.

09/07/2023
  • PDF (Uzbek)
57-65 433 204
INSTITUTIONAL LIMITATIONS IN THE LAND AND WATER RESOURCES MANAGEMENT SYSTEM
Mansur Matkarimov

This article analyzes the institutional limitations existing in the land and water resources management system in Uzbekistan. In particular, the inconsistencies in the distribution of powers between management bodies, low efficiency in resource use, insufficient functioning of monitoring and control mechanisms, and problems in the regulatory and legal framework are highlighted. The article also studies foreign experience in sustainable management of land and water resources and develops practical proposals and recommendations for improving the institutional system in the conditions of Uzbekistan.

05/25/2026
  • PDF (Uzbek)
96-103 120 49
THE ROLE OF TAX CONTROL MEASURES IN ENSURING TAX REVENUES TO THE STATE BUDGET
Aqliddin Kodirov

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.

10/31/2025
  • PDF (Uzbek)
132-138 153 88
EXCURSION ACTIVITY CONTROL AND THE ROLE OF TOURIST POLICE: FOREIGN LEGAL APPROACHES AND INSTITUTIONAL MODELS
Irada Axmedjanova , Nodira Xalilova

This article analyzes foreign legal approaches to regulating tour and excursion activities and defines the role of tourist police within the system of ensuring tourist safety. The paper examines institutional models for interaction between law enforcement agencies and tourism management bodies, as well as mechanisms for monitoring the activities of tour guides. Based on a comparative legal analysis of regulatory acts, this paper identifies the primary models for tourist police participation in regulating tour and excursion activities and applying administrative enforcement measures. It is concluded that while tourist police generally do not directly license guides, they play an important role in maintaining public order, identifying illegal activities, and protecting the rights of tourists.

03/31/2026
  • PDF (Russian)
40-48 88 80
PROBLEMS OF ASSESSING THE QUALITY OF EDUCATION IN HIGHER EDUCATIONAL INSTITUTIONS IN THE FIELD OF TECHNOLOGY
Aslitdin Nizamov, Shahlokhon Gafurova

The article analyzes the problems of assessing and managing the quality of education in higher educational institutions in the field of technology. It discusses the methods of improving the quality of teaching processes and managing the quality of education in the modern educational system. It has also been highlighted the application of statistical approaches to the assessment of student appropriation performance and the importance of these approaches in monitoring the quality of education. The results of the article include important scientific and practical recommendations in improving the quality of education for higher educational institutions in the technical direction.

09/30/2024
  • PDF (Uzbek)
162-172 135 65
IMPROVING THE FINANCIAL RISK MANAGEMENT PROCESS IN COMMERCIAL BANKS
Komiljon Karimov

This article examines the theoretical and practical aspects of financial risk management processes in commercial banks. In particular, modern methods of identifying, assessing, controlling, monitoring, and reporting financial risks are analyzed, and practical recommendations for improving management processes are developed. The main objective of the article is to develop a comprehensive approach to addressing issues related to financial risks and to identify the possibilities for applying this approach in ensuring the financial stability of commercial banks.

01/30/2026
  • PDF (Uzbek)
103-112 137 79
THE ENVIRONMENTAL IMPACT OF INDUSTRIAL ENTERPRISES DEVELOPMENT
Abduvali Isadjanov , Iqbolxon Mansurova

This article provides recommendations for developing innovative methods to assess the environmental impact of industrial enterprise development by examining international experiences, various methodologies, regulatory frameworks, and advanced global practices in environmental impact assessment. It also analyzes key global indicators related to industry and waste management, as well as year-by-year statistical data on pollutant emissions released into the atmosphere by industrial enterprises in Uzbekistan. Furthermore, the article identifies several systemic challenges in the process of reducing the environmental impact of industrial enterprises in Uzbekistan and offers recommendations for addressing these issues.

12/29/2025
  • PDF
99-109 173 173
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