The article examines the processes and challenges of transitioning Uzbekistan’s banking system to International Financial Reporting Standards (IFRS). The adoption of these standards, which are critical in the context of global economic integration, ensures the transparency, comparability, and reliability of financial reporting. In the Republic of Uzbekistan, the transition to IFRS is a vital component of economic reforms aimed at integrating banks into international financial markets and enhancing investor confidence. However, this process is accompanied by challenges, including the adaptation of the regulatory framework, training of qualified personnel, and development of information technology infrastructure. The article analyzes the key issues, challenges, and prospective solutions related to this transition.

This scientific article analyzes the organizational and legal framework for the development of small business and private entrepreneurship in agriculture in the Republic of Uzbekistan. The main purpose of the study is to assess the legal conditions created for small business entities operating in the agricultural sector, support measures provided by the state, and their impact on economic development. The article examines the decrees and resolutions of the President of the Republic of Uzbekistan, state programs, and regulatory legal acts aimed at the development of small business and private entrepreneurship as the main sources. These documents pay special attention to issues such as liberalization of entrepreneurial activity, simplification of registration procedures, provision of tax and financial incentives, and expansion of preferential lending mechanisms. These measures serve to create a favorable business environment for the activities of small business entities. During the study, the production volume, share of employment, and place of small business in agriculture in the economy were analyzed based on official statistical data. The results show that small businesses play an important role in providing employment, increasing incomes, and increasing food production in rural areas. In particular, dehkan farms and small enterprises provide the bulk of agricultural production. At the same time, the article also highlights some of the problems that hinder the development of small businesses, including limited access to financial resources, and shortcomings in the infrastructure and logistics system. At the end of the study, practical conclusions and proposals are made for the further development of small businesses in agriculture.

This article provides a scientific analysis of the evolution of corporate governance systems in the context of the digital economy and changes in their institutional framework. The study substantiates that digital technologies are no longer auxiliary tools but have become the institutional core of modern corporate governance. Particular attention is paid to the changing role of the board of directors in shaping digital strategy, data governance, and digital risk management. The paper systematically examines institutional, organizational, technological, and regulatory challenges associated with the implementation of digital corporate governance in state-owned enterprises. The findings indicate that digital corporate governance enhances transparency, improves the timeliness and quality of managerial decision-making, and strengthens investment attractiveness. An original approach to a digital corporate governance model adapted to the conditions of the Republic of Uzbekistan is proposed.

This article provides a comprehensive analysis of the theoretical, methodological, and institutional aspects of implementing a mass property valuation system in the Republic of Uzbekistan. The study substantiates the limitations of traditional cadastral valuation methods in an economy based on market mechanisms and reveals the necessity of introducing a transparent and automated mass valuation system aligned with international best practices. The paper presents a comparative analysis of individual and mass valuation approaches, highlighting their role in tax base formation and functional differences. The advantages of using GIS technologies, mathematical and statistical models, large-scale data (Big Data), and multiplicative valuation models in the mass valuation process are demonstrated. In addition, ongoing reforms, the regulatory and legal framework, institutional structures, and step-by-step implementation mechanisms of the valuation system are analyzed. The research findings contribute to fair and economically justified property tax assessment, stabilization of budget revenues, and increased transparency in the real estate market.

This article analyzes the accounting of cash funds in business entities, their turnover, the procedure of cash and bank operations, as well as the efficiency of cash flow management. Cash flow is considered one of the key factors determining the financial stability, liquidity level, and financial security of an enterprise. During the research, existing regulatory and legal documents, accounting standards, and methods applied in practice were examined. Based on the analysis results, proposals were developed for planning, controlling, and optimizing cash flows.

This article analyzes the legal foundations, methodology and initial results of implementing the stability rating system for business entities in Uzbekistan. The aim of the study is to explain the essence of the rating system, to identify changes in the assessment criteria and to determine their impact on tax compliance and the stability of the business environment. Methodologically, the research employs descriptive and analytical analysis, a comparative approach based on international experience, diagnostic assessment and digital monitoring techniques. The empirical base relies on the information systems of the State Tax Committee, official statistical data and national regulatory acts. The findings show that, after the introduction of the stability rating, there has been a significant increase in timely tax payments, on-time submission of tax reports, the use of electronic invoices, overall employment and the employment of socially vulnerable groups. Furthermore, the paper substantiates that calculating the rating on the basis of 30-day average scores and introducing new incentive and penalty indicators have enhanced the transparency of the system and expanded the possibilities for selective fiscal management. The author proposes further improvement of the rating system, taking into account sectoral and regional specificities, as well as its more active use in the practices of banks, investors and public procurement.

This article examines the issues of integrating the United Nations Sustainable Development Goals (SDG) into the regional development programs of the Republic of Uzbekistan. The study applied content analysis to more than 20 normative-legal documents adopted between 2017 and 2023. The results indicate that in some regions the principles of the SDG are strongly embedded, while in others they are only mentioned at a general level. The paper identifies differences in the degree of integration across regions and provides recommendations for strengthening conceptual approaches, adapting indicators, and enhancing interregional cooperation.

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.

In this article, special attention is paid to further reducing the negative impact on the competitiveness of the republic's 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.

This article scientifically analyzes the stages of formation, legal foundations, and significance of the GOST standardization system operating in the countries of the Commonwealth of Independent States (CIS) within modern economic and industrial processes. In the course of the study, the role of GOST standards in industrial production, their importance in ensuring technical safety, their harmonization with national and international standards, as well as development prospects under conditions of digitalization are highlighted. The results of the study demonstrate that the GOST system is an important regulatory mechanism that strengthens economic integration among the CIS countries.

This article analyzes the economic significance of customs services and their role in supporting entrepreneurship in Uzbekistan amid expanding trade flows and increasingly complex supply and logistics chains. The relevance of the study is explained by growing demands for faster customs clearance, greater transparency and security, the need to improve the risk management system, and the wider adoption of digital solutions. The research approach combines a review of relevant academic literature, an analysis of regulatory and legal documents, and descriptive–dynamic comparative analysis based on official statistics. The results indicate rising concentration in the structure of imports and exports and an increase in associated risks, thereby substantiating policy directions focused on risk-based control, automation, and the reduction of the “human factor.” The author interprets customs authorities as a strategic trade infrastructure and provides practical recommendations. The study’s scientific contribution lies in systematizing the mechanisms through which customs services facilitate trade, identifying key indicators, and proposing areas for improving practical reform measures.

This article examines approaches to optimizing capital requirements for insurance companies in Uzbekistan. It analyzes existing regulatory frameworks and international standards, including Solvency II. The study explores risks associated with insufficient capitalization and proposes measures to improve capital and reserve management mechanisms. The research aims to adapt advanced regulatory practices to the national insurance market, ensuring its sustainable development.