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ANALYSIS OF THEORETICAL APPROACHES AIMED AT HIGHLIGHTING THE ECONOMIC ESSENCE OF THE PROVISION OF PUBLIC SERVICES TO THE POPULATION
Ulugbek Sagdullayev

The article highlights the post-industrial aspects of approaches to public administration, the "model of public service", the "model of public service" - the "service feature" of relations between the state and the public, theoretical issues of the application of business models in public administration, such as Business City, Smart City, Smart state, "Provider of public services". Based on theoretical approaches, it was proposed to provide public services to the population based on the principle of "state – service provider" as one of the most optimal solutions for public administration in a post-industrial society

02/27/2025
  • PDF (Uzbek)
141-147 61 40
DIGITALIZATION OF THE TAX SYSTEM OF UZBEKISTAN: ACHIEVEMENTS AND CHALLENGES
Feruza Jumaniyazova

This article provides a comprehensive analysis of the process of modernizing Uzbekistan’s tax system based on digital technologies. It reveals the essence of digitalization, its role in improving the efficiency of tax administration, as well as its specific strategic significance within the system of public governance. As practical outcomes of digital reforms, the article examines in detail the electronic document exchange system, platforms for submitting online tax declarations, the taxpayer’s personal cabinet, the information security infrastructure, integrated databases among tax authorities, and automated control systems. In addition, the study thoroughly analyzes the main problems encountered during the digitalization process, including infrastructure disparities between regions, insufficient internet speed and technical support, low digital literacy among the population and entrepreneurs, gaps in legislation, and cybersecurity risks. Along with the organizational, economic, and technical barriers faced in implementing digital systems, the article develops scientifically grounded proposals for overcoming these problems. The results highlight effective mechanisms for increasing transparency, reducing tax administration costs, minimizing human-factor-related errors, and creating convenient conditions for taxpayers through the modernization of the tax system. The findings are expected to be of practical significance for tax authorities, economic experts, business entities, and state institutions implementing digitalization policy.

11/28/2025
  • PDF (Uzbek)
105-111 68 46
ASSESSMENT OF THE EFFECTIVENESS OF PUBLIC ADMINISTRATION, CRITERIA AND INDICATORS
Temur Abdullayev

This article pays special attention to the performance of each manager and employee working in the civil service in Uzbekistan, and also emphasizes the need to organize the work of a civil servant based on these principles.

04/30/2024
  • PDF (Uzbek)
17-26 121 118
REGIONAL ECONOMIC DEVELOPMENT: TOP-DOWN AND BOTTOM-UP APPROACHES — THEORETICAL FOUNDATIONS AND PRACTICE
Davron Bekchanov

The article analyzes the theoretical foundations and practical aspects of top-down and bottom-up approaches in regional economic development, highlighting their advantages and disadvantages. Using international practices (World Bank, OECD, European Union) and reforms in Uzbekistan as examples, the paper demonstrates the interaction between these approaches. The author proposes measures to increase the efficiency of regional development through decentralization, support for local initiatives, and ensuring public participation

09/04/2025
  • PDF (Uzbek)
174-185 60 34
ANALYSIS OF THE PRACTICE OF IDENTIFYING AND ASSESSING TAX EVASION IN UZBEKISTAN
Feruz Akhmedov

This article describes the improvement of the administration based on bringing services to business entities to a new level, further increasing the tax administration literacy of the population, supporting entrepreneurship, creating an equal competitive environment and guaranteeing the rights of consumers, and encouraging the active participation of the general public in curbing the underground economy. In recent years, countries around the world have been paying special attention to the implementation of various mechanisms to prevent and reduce tax evasion by taxpayers when developing their short-term and long-term budget-tax policy strategies. At the same time, conducting scientific research aimed at reducing illegal financial flows, analyzing the factors that cause tax evasion by taxpayers, reducing the hidden economy, and focusing on the scientific and theoretical aspects of tax evasion processes remains one of the priorities. At the same time, the fields were studied, foreign experience, scientific-practical conclusions and proposals were formed on its application in our country.

02/29/2024
  • PDF (Uzbek)
56-65 95 87
TAX AVOIDANCE AND ITS ECONOMIC CONSEQUENCES IN UZBEKISTAN
Feruz Akhmedov

This article describes the improvement of the administration based on bringing the service to business entities to a new level, increasing the tax administration literacy of the population, supporting entrepreneurship, creating an equal competitive environment and guaranteeing the rights of consumers, and encouraging the active participation of the general public in curbing the underground economy. In addition, in recent years, in our republic, large-scale reforms aimed at creating favorable conditions for conducting business activities in the country's tax and financial sectors, improving the investment environment, and further strengthening the confidence of business circles have been analyzed. At the same time, the fields were studied, foreign experience, scientific-practical conclusions and proposals were formed on its application in our country.

01/31/2024
  • PDF (Uzbek)
256-264 89 85
THEORETICAL ASPECTS OF THE IMPLEMENTATION OF THE PERFORMANCE INDICATORS SYSTEM (KPI) TO THE OFFICE
Sherali Makhmudov, Shakhnoza Mirzayeva

Improving the effectiveness of management largely depends on the issues of adequate assessment of the work of management personnel. Based on this, this article discusses the issues of implementing indicators for evaluating management effectiveness.

05/31/2024
  • PDF (Uzbek)
175-184 168 81
USE OF ARTIFICIAL INTELLIGENCE IN THE PROCESS OF CONTINUOUSLY IMPROVING THE COMPETENCE OF MANAGERIAL PERSONNEL
Alisher Mamatov

Recent years, as a result of large-scale administrative reforms implemented in Uzbekistan, special attention is paid to the training, retraining and upgrading qualifications of civil servants. At this point, it is important to implement innovative technologies in the process of increasing the capacity, such us, knowledge of management personnel, create favorable conditions as well as virtual environment for them to work independently at any time and place. Taking this into account, this article analyzes the experience of advanced foreign countries on the possibilities of digital technologies, including artificial intelligence technologies in educational processes, and evaluates the competencies of management personnel of such modern technologies, their individual approach based on their potential, and mechanism of continuous development of their competencies has been created, in addition, suggestions and recommendations for its implementation are presented.

05/31/2024
  • PDF (Uzbek)
157-165 111 71
THE ROLE AND SIGNIFICANCE OF DIGITAL ECONOMY IN THE SOCIO-ECONOMIC DEVELOPMENT OF THE REPUBLIC OF UZBEKISTAN
Islom Umarov

The article provides a comprehensive analysis of the role of the digital economy in the socio-economic development of the Republic of Uzbekistan. It examines the institutional foundations of digital transformation, the development of ICT infrastructure, the digitalization of public administration and the private sector, and the implementation of innovative technologies in industry, education, healthcare, and agriculture. Special attention is given to the challenges of digitalization, including digital literacy, cybersecurity, and human capital development. Based on the analysis, the study identifies the key prospects for the further advancement of the digital economy and its impact on sustainable economic growth and the country's competitiveness.

12/29/2025
  • PDF (Russian)
293-300 9 19
MPROVEMENT OF THE CRITERIA FOR EVALUATING THE EFFECTIVENESS OF MANAGERIAL ACTIVITIES OF EXECUTIVE PERSONNEL IN LOCAL GOVERNMENT BODIES (THE CASE OF THE KARSHI DISTRICT KHOKIMIYAT)
Sardorjon Abdullayev

This article examines, at the district level, the issue of improving the mechanism for evaluating the effectiveness of managerial personnel in the administration of local executive authorities. Currently, the effectiveness of local executive authorities, which represent the lowest tier of state governance, plays an important role in the provision of public services to the population and in the socio-economic development of the territory.

06/30/2025
  • PDF (Uzbek)
276-286 39 12
IMPROVEMENT OF THE CRITERIA FOR EVALUATING THE EFFECTIVENESS OF MANAGERIAL ACTIVITIES OF EXECUTIVE PERSONNEL IN LOCAL GOVERNMENT BODIES (THE CASE OF THE KARSHI DISTRICT KHOKIMIYAT)
Sardorjon Abdullayev

This article examines, at the district level, the issue of improving the mechanism for evaluating the effectiveness of managerial personnel in the administration of local executive authorities. Currently, the effectiveness of local executive authorities, which represent the lowest tier of state governance, plays an important role in the provision of public services to the population and in the socio-economic development of the territory.

05/30/2025
  • PDF (Uzbek)
271-280 56 27
ACTUAL ASPECTS OF INFORMATICS IN UZBEKISTAN: PROBLEMS AND SOLUTIONS
Dilafruz Aripova

The article discusses the growing importance of the informatization sector in the economy of Uzbekistan. The development of information technologies and their integration into the economic system play an important role in ensuring the country's economic growth, increasing efficiency and competitiveness. Informatization allows to further simplify and accelerate economic processes through the introduction of modern technologies, especially in the areas of public administration, business and education. In particular, the digital economy, e-commerce, online services, as well as the use of databases and artificial intelligence technologies allow to achieve effective resource management and optimize production and service processes. The development of informatization also affects the improvement of the business environment, the creation of new jobs and ensuring economic stability. The article discusses the integration of information technologies into the economy, digital transformation processes and related economic results. The report also analyzes the opportunities and challenges arising from the transition of Uzbekistan to a digital economy.

03/28/2025
  • PDF (Uzbek)
64-71 73 40
THE INFLUENCE OF THE EXCHANGE RATE ON ENSURING MACROECONOMIC STABILITY IN UZBEKISTAN
Asadbek Sobirov

This article examines the role and significance of the exchange rate in ensuring macroeconomic stability in Uzbekistan. The focus is on the economic consequences arising from changes in the national currency’s exchange rate, particularly on inflation levels, the balance of foreign trade, and economic growth. The study analyzes the Central Bank's currency policy, methods of managing foreign exchange reserves in the national economy, and factors affecting external economic activities. The article reviews the volatility of the exchange rate and its impact on economic stability based on international experiences, offering effective mechanisms that can be applied in the context of Uzbekistan. This article holds theoretical and practical significance for specialists, researchers, and public administration representatives dealing with currency policy and macroeconomic stability.

01/31/2025
  • PDF (Uzbek)
155-161 153 61
THE ROLE AND IMPORTANCE OF MODERN TECHNOLOGIES IN THE DIGITAL ECONOMY
Muhiddin Pulatov , Murod Nizomov

This article examines the issues of further development of the digital economy, implementation of a set of measures for the widespread introduction of modern information and communication technologies in all sectors and areas, including public administration, education, healthcare and agriculture. Suggestions and recommendations were given for improving the e-government system, further development of the local market of software products and information technologies

12/27/2024
  • PDF (Uzbek)
147-151 100 46
THE IMPACT OF THE STRATEGY OF “GREEN GROWTH” ON ECONOMY OF SOUTH KOREA
Munisxon Isokulova

This article examines the process of transition of the Republic of Korea to a green economy, the “new green course” and prospects for its implementation, existing problems and ways to solve them, the impact of the “green growth” strategy on the development of the country’s economy, ways of financing and implementation. The article also discusses the current state of the long-term national strategy for “green growth” (2009-2050), adopted by the Republic of Korea in 2008, as well as recommendations and proposals for the development of the industry.

09/30/2024
  • PDF (Uzbek)
304-308 84 43
ANALYSIS OF FINANCIAL INDICATORS OF BANKS THAT AFFECT LENDING ACTIVITIES (IN THE CASE OF WELLS FARGO)
Ruslan Bozorov

In the article, the analysis of the practical situation of the financial indicators directly and indirectly affecting the lending mechanism is carried out on the example of a foreign commercial bank, and the results are highlighted. In particular, scientific conclusions were formed by analyzing the 10-year dynamics of commercial banks' composition of assets and liabilities, profitability of assets and capital, structure of bank income.

09/30/2024
  • PDF (Uzbek)
258-267 62 28
ANALYSIS OF FINANCIAL INDICATORS OF BANKS IN THE IMPLEMENTATION OF EFFECTIVE LENDING ACTIVITIES (IN THE CASE OF ICBC BANK)
Ruslan Bozorov

The article describes the theoretical and practical aspects of the role of financial indicators of banks in the implementation of effective lending mechanisms in commercial banks. In particular, the composition of assets and liabilities of commercial banks, the profitability of assets and capital, the 10-year dynamics of problem loans in commercial banks and their share, as well as the 10-year dynamics of the amount of reserves created for them, were formed.

07/31/2024
  • PDF (Uzbek)
261-269 69 28
THE IMPORTANCE OF A RESULT ORIENTED BUDGETING SYSTEM
Nigora Primova

The article discusses the issues of results-oriented budgeting. Results-based budgeting in a complex nonlinear system requires the formation of a clear financial goal. This also requires the formation of some basic indicators to determine even non-financial factors, norms, values that can be converted into budget revenues and expenses. The purpose of budget formation and execution is to achieve specific results in accordance with the strategic directions, goals and objectives of state budget policy.
The author proposes a model for combining budget management with the “target funnel (vortex)” method, which ensures that budget expenditures are directed towards a target with the efficiency of their use in the financial and economic space. Performance management requires the work to be done to achieve them and the resources that must be expended in the process of doing that work. The paradigm that integrates the management of these three components is performance budgeting. The hallmark of results-based budgeting is flexibility. This flexibility allows the program administrator to adjust the annual financial plan based on the results of systematic monitoring of management activities, decision-making and measures to further improve public administration. It will also be possible to reward subjects who achieve the best results.

03/30/2024
  • PDF (Uzbek)
399-413 126 73
IMPROVING THE METHODS OF FORECASTING TAX REVENUES OF THE STATE BUDGET OF THE REPUBLIC OF UZBEKISTAN
Kamolbek Allayarov

This article presents the formulas for calculating the tax potential of economic sectors and regions, as well as the development of existing innovative methods and methodological approaches in determining the main aspects of programs for the improvement of tax policy, the equalization of budget expenditure needs, and a wide range of economic-mathematical modeling and forecasting in order to increase the efficiency of public finance management. Proposals for the introduction of large-scale methods are presented.

02/29/2024
  • PDF (Uzbek)
299-305 104 67
ANALYSIS OF THE WORK DONE TO INCREASE BUDGET REVENUES IN UZBEKISTAN
Jamshid Ergashev

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.

11/30/2023
  • PDF (Uzbek)
444-449 125 77
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