The article focuses on the importance of public finance in a market economy, reflects the essence of the reforms carried out by the government of developed foreign countries in the field of improving the efficiency of public finance management at the current stage of the economy, analyzes the results of the rating conducted by international financial organizations in the field of openness of budget indicators. The analysis showed that the promising foreign experience in public finance management is the active introduction of results-based budgeting, the development of a model for evaluating the effectiveness of public finance management, the formation of fiscal rules, improving budget planning, increasing budget transparency, etc.

This article provides a comprehensive analysis of the theoretical and practical aspects of the processes of organizing public procurement. It also covers direct contracts in public procurement and their impact on the economy, as well as their current status. The existing problems in public procurement and their causes are presented. Scientifically based proposals and recommendations aimed at improving the public procurement system are also developed.

This article examines the origin of the public-private partnership (PPP) concept, the reasons for the emergence of this mechanism, and its key advantages. Based on the analysis of historical development stages, countries were classified according to their level of development, and principles for selecting appropriate PPP policies for each stage were identified. The main objective of the study is to provide a foundation for guidelines on the effective implementation of PPP policies at the appropriate stage of a country’s development.

This article covers the analysis of legal frameworks for the organization of initiative budget processes and the analysis of the projects implemented in the process of “Initiative Budget” conducted through the “Open Budget” information portal. Proposals have also been developed for a co-financing mechanism, which would allow initiators to use the money spent on collecting votes to finance the project.

Practice shows that public finance management is constantly evolving, the organizational and legal forms of budgetary institutions are changing, as well as the procedure for their financing and state support for commercial organizations is also developing. It is obvious that this, in turn, increases the urgency of the issue of improving the state financial control. This article presents an analysis of the current state of work carried out in the system of state financial control in order to reform the public finance sector and ensure the efficient and rational use of budget funds.

Modern financial science pays considerable attention to the study of the impact of fiscal policy on social development. The quality and timeliness of decision-making on the formation and implementation of budget policy affect the balance of public finances, the level of effectiveness of state regulation of socio-economic processes. Budgetary policy affects the effectiveness of financial and economic transformations in the public finance system, provides financing for the structural restructuring of the economy, stimulating the development of its priority sectors, accelerating the intensification of production and the level of development of society.

This article analyzes the role and significance of results-oriented budgeting in the process of improving public financial management in Uzbekistan. Based on the current regulatory and legal framework, the study examines the mechanisms for formulating, monitoring and evaluating budget programs and assesses their impact on budgetary efficiency. On this basis, scientifically grounded proposals are developed to improve the effectiveness of budget programs, enhance the monitoring and evaluation system, and ensure the gradual development of results-oriented budgeting.

This article is devoted to assessing the prospects for attracting foreign direct investment (FDI) to Uzbekistan until 2030 in the context of accelerating structural modernization of the economy, expanding public-private partnerships, the growth of the "green" agenda, and the deepening of digital reforms. The purpose of the study is to identify factors that determine not only the quantitative scale of capital inflow but also its qualitative contribution to productivity, technological renewal, export diversification, and the formation of local value chains. The methodological framework combines comparative-institutional, structural, and problem-oriented analysis of official and analytical materials from 2022-2025. Based on a literature review, it is shown that for developing and transition economies, the sustainable effect of FDI depends on the quality of institutions, the predictability of the regulatory environment, the depth of the financial market, and the state's ability to link investment policy with industrial, innovation, and infrastructure strategies. It is established that Uzbekistan possesses significant competitive This article is devoted to assessing the prospects for attracting foreign direct investment (FDI) to Uzbekistan until 2030 in the context of accelerating structural modernization of the economy, expanding public-private partnerships, the growth of the "green" agenda, and the deepening of digital reforms. The purpose of the study is to identify factors that determine not only the quantitative scale of capital inflow but also its qualitative contribution to productivity, technological renewal, export diversification, and the formation of local value chains. The methodological framework combines comparative-institutional, structural, and problem-oriented analysis of official and analytical materials from 2022-2025. Based on a literature review, it is shown that for developing and transition economies, the sustainable effect of FDI depends on the quality of institutions, the predictability of the regulatory environment, the depth of the financial market, and the state's ability to link investment policy with industrial, innovation, and infrastructure strategies. It is established that Uzbekistan possesses significant competitive

This article analyzes advanced international practices in the financial support of Special Economic Zones (SEZs) and justifies the prospects for their application in the context of Uzbekistan. The study examines mechanisms for enhancing the investment attractiveness of SEZs, drawing on the experiences of the United States, China, Japan, Russia, and other countries. These mechanisms include tax and customs incentives, infrastructure projects under public–private partnerships, special investment funds, and credit lines from international financial institutions. Recommendations are provided for increasing regional production efficiency, expanding exports, and creating new jobs by adapting global best practices to national conditions.

This article examines the practice of implementing initiative budgeting in Uzbekistan, and borrows ideas from the experience of foreign countries. The study aims to assess the effectiveness of proactive budgeting as an approach to public finance management. The article analyzes various methods used in foreign countries, assesses their flexibility and application in the conditions of Uzbekistan.

This article examines the role of generative artificial intelligence in the digital transformation of economic sectors, with a particular focus on assessing implementation efficiency and ensuring technological security. The study argues that generative AI is becoming a strategic tool for improving productivity, operational speed, decision-making quality, and innovation capacity across manufacturing, finance, logistics, public administration, and other sectors. At the same time, the article emphasizes that the benefits of generative AI are accompanied by serious technological risks, including data leakage, model misuse, privacy violations, unreliable outputs, and cybersecurity vulnerabilities. The research is based on a qualitative comparative analysis of recent open-access academic and institutional sources, including OECD, World Bank, NIST, and sector-specific studies. The findings show that the effectiveness of generative AI should be evaluated through a dual framework that combines economic performance indicators with technological security criteria. The article concludes that sustainable implementation requires not only digital infrastructure and organizational adaptation, but also strong governance mechanisms, human oversight, and continuous risk monitoring.

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.

The article examines the theoretical foundations of regional development, analyzing the stages of the formation of its concepts and contemporary approaches. In addition to traditional theories of convergence and divergence, and the core–periphery model, modern concepts such as endogenous growth, innovation, and clustering are also considered. Particular attention is given to the role of financial mechanisms and public finance in promoting regional development, as well as the importance of institutional and organizational frameworks in enhancing their effectiveness. It is emphasized that, under current conditions, the most effective path to regional development is an integrative approach that harmonizes economic, social, political, and cultural factors. Accordingly, the article scientifically substantiates the principles of targeted and efficient use of financial instruments to ensure regional prosperity and sustainable economic growth.

This article addresses the implementation of financial control in budgetary organizations of Uzbekistan, the enhancement of the efficiency in the use of budgetary resources, and the improvement of financial audit services. Based on the Fiscal Strategy of the Republic of Uzbekistan for 2025-2027, this scientific study focuses on reforming the public finance system, adhering to the principles of efficient use of budget expenditures, strengthening fiscal responsibility and accountability, ensuring budget transparency, and managing fiscal risks.

This article analyzes the regulatory legal framework related to the National Sustainable Development Goals (NSDG) and evaluates the current state of budget expenditure tagging aligned with these goals. It highlights potential challenges in tagging budget expenditures to correspond with the NSDG and proposes recommendations for implementing a structured tagging procedure. Additionally, the article emphasizes the importance of integrating the tagging process with specific tasks under the NSDG framework, rather than focusing solely on overarching goals. This approach facilitates data-driven decision-making by enabling targeted allocation of funds, identifying NSDG areas that require additional financing, and assessing the effectiveness of expenditures. Examples are provided to illustrate how task-oriented tagging enhances budget planning and resource utilization.

This article analyzes the financial literacy programs of the Russian Federation and explores ways to adapt them to the conditions of Uzbekistan. Emphasizing that financial literacy has a positive impact on economic stability and well-being of the population, the study notes the need for cooperation between the public and private sectors, the organization of special courses and training in educational institutions, as well as the use of modern technology. Suggestions and recommendations developed on the basis of the experience of the Russian Federation are of great importance in the formation of practical programs aimed at improving financial literacy in the school system of Uzbekistan.

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.