This article examines the theoretical and methodological issues of calculating value added tax in tax administration in the context of digitalization of the economy, as well as the opinions of local and foreign scientists on this issue. Also, based on the results of research on the topic, conclusions and proposals have been developed on improving the calculation of value added tax in tax administration in the context of digitalization of the economy in the tax system of Uzbekistan.

Increasing the efficiency of the industry through the digitalization of agriculture forms the basis of the government's agricultural policy in Uzbekistan. Based on this, this article discusses the issues of increasing the efficiency of the industry through the digitalization of agriculture.

This article examines the issues of digitalization of the medical sphere and foreign experience. The practice of digitalization of the healthcare system of the Republic of Uzbekistan and the experience of foreign countries in this area have been studied. Also, on the basis of statistical data, trends in the development of the country's medical sphere were analyzed and proposals and recommendations were developed for the effective organization of information digitalization processes at medical enterprises.

Ushbu maqolada zamonaviy tashkilotlarda strategik marketing boshqaruviga raqamlashtirish va sun'iy intellekt (SI) texnologiyalarining ta’siri tahlil qilinadi. Unda raqamli marketing transformatsiyasining asosiy yo‘nalishlari, uning afzalliklari va xavflari, shuningdek, SIning marketing strategiyalari samaradorligiga ta’siri o‘rganiladi. Marketingda SIdan foydalanish darajasini va uning kompaniya raqobatbardoshligiga ta’sirini aks ettiruvchi statistik ma’lumotlarga alohida e’tibor qaratiladi. Tadqiqotning maqsadi raqamli texnologiyalar va SI asosida strategik marketing boshqaruvini takomillashtirish mexanizmlarini aniqlash va korxonalar uchun amaliy tavsiyalarni bayon qilish hisoblanadi.

Digitalization of national payment systems is one of the prerequisites for ensuring their effectiveness. At the same time, digitalization of these systems is carried out through the introduction of digital technologies by payment and settlement service providers, aimed at gaining competitive advantages by optimizing the provision of services and data processing, as well as the formation of customer-oriented business models.The article examines and summarizes the best practices of foreign countries in the field of digitalization of cashless payments.

This article analyzes the processes of digitalization in the service sectors of Uzbekistan, their impact on efficiency, and their role in reducing corruption. The study explores the potential for minimizing corruption risks through the implementation of digital technologies, which help reduce bureaucratic barriers, improve the quality and speed of service delivery, and ensure openness and transparency. Recent reforms in the country, including the development of e-government systems, online services, and smart solutions, are examined, and analytical recommendations are provided. The article also outlines key priority areas for enhancing the national model based on international experience.

This article analyzes the methods of assessing the quality of institutions in the education system of Uzbekistan, digitalization processes and their interrelationships. At the same time, existing problems, opportunities for improvement through digital technologies and recommendations based on international experience are given.

This article examines the mechanisms for digitalizing the management system and introducing innovative approaches using the textile industry of Uzbekistan as an example. The article highlights the theoretical foundations of digital transformation and the importance of digital technologies in enterprise management. In addition, it analyzes statistical indicators of the textile industry for 2020–2024, including production volume, exports, employment, and the number of enterprises. The study assesses the digital maturity level of enterprises and proposes the “Textile Industry Digital Integration Model,” aimed at the gradual digitalization of the management system.

Today, global development sets economic entities the task of digitizing their activities. Digitalization is an important source of increasing the efficiency of economic activity at the individual, micro, meso and macro levels. Based on this, this article will address the issues of human capital development in the context of digitalization.

The article examines the current trends in the digitalization of the banking sector, focuses on the analysis of international experience and the specifics of the introduction of digital technologies in Uzbekistan. Examples of successful transformation of banks such as Tinkoff Bank, WeBank and Monzo are given, which demonstrate the effectiveness of using mobile applications, artificial intelligence, blockchain technologies and CRM systems. The prospects for the development of Kapitalbank in the context of digitalization, including the introduction of new technologies, improving customer service and strengthening information security, are studied. Based on the analysis, recommendations are proposed to accelerate the digital transformation of the banking system of Uzbekistan, taking into account national characteristics and international experience.

In this article, the basics of digitization of the activities of the oil and gas production industry in the conditions of the digital economy, the scientific-theoretical views of foreign and domestic scientists, the importance of digitization in the production and processing of oil and gas, security problems, a comparative analysis of the activities of foreign and domestic miners who introduced digitization were carried out. Conclusions and suggestions were drawn in the relevant order on the topic

The tax system in Uzbekistan has been evolving as a result of recent reforms, bringing about challenges such as the complexity of tax legislation, the incomplete digitalization process, and financial risks affecting the economic stability of taxpayers. This article explores the specific features of tax risk management in the Republic of Uzbekistan and the measures to mitigate these risks. The article outlines proposed methods for managing tax risks, including simplifying legislation, enhancing digitalization, and strengthening tax control. Additionally, concrete proposals aimed at improving the efficiency of the tax system are provided. The article is intended to contribute to the improvement of tax system efficiency and the overall economic stability of the country.

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.

This article presents analyses and studies on the impact of digitalization and digital transformation processes on the financial stability of state-owned enterprises. The study conducts econometric analyses based on the financial indicators of five large enterprises owned by the state and provides relevant conclusions. In addition, the literature review section of the article examines and analyzes the conclusions of foreign and domestic scholars regarding the impact of enterprise digitalization on financial indicators.

This article examines and analyzes the features of digitalization, the concept, types and differences of the terms digitalization and digital transformation, the share of digital technologies abroad in recent years, the advantages and disadvantages of digital technologies in business and the role of personnel in them, the criteria of the digital economy and the main online business models, as well as the necessary conclusions and suggestions.

This article highlights the relevance of the digital economy in our days, the digital transformation of economic sectors. Thus, this article explores a relatively new emerging field of research in the field of digitization

Uzbekistan has accelerated the digitalization of public services through legal reforms, infrastructure investments, and the expansion of unified service channels. However, international research shows that simply increasing the service catalog does not lead to meaningful transformation unless back-office interoperability, data governance, and user-centered design help reduce document burdens and procedural uncertainties. This paper presents a three-wave maturity model of Uzbekistan’s progress: (1) establishing basic infrastructure and internal digitization; (2) platform development and hybrid service delivery via a unified portal and one-stop shops; and (3) moving toward data-driven, proactive services based on life events. Using qualitative analysis of documents, institutional mapping, and benchmarking against OECD/UN/World Bank frameworks, the study links each stage’s enablers to expected outcomes like efficiency, transparency, and inclusion, as well as key risks such as data quality issues, interagency coordination gaps, cybersecurity and privacy threats, and uneven adoption. An analytical matrix highlights priority policy actions, including clearer data stewardship, enforceable interoperability standards, security-by-design, and institutionalized user experience (UX) standards integrated into administrative procedures and remedy mechanisms. Lessons from India’s digital public infrastructure show how reusable core components can accelerate scaling while also heightening governance requirements for accountability and trust.

The article examines the business principles of regional district clustering in the context of the digital economy. Due to the impact of digitalization on economic clustering, the possible directions of increasing the efficiency of joint business are theoretically illuminated. The algorithm for creating an initial set of all possible routes to increase the efficiency of joint business carried out within the framework of clustering is studied in stages. Additional requirements for building an effective joint business are mentioned

The increasing global focus on sustainable development has prompted a growing interest in understanding the roles of green innovation and digitization in fostering economic, environmental, and social sustainability, particularly within emerging economies like Uzbekistan.This study employs Structural Equation Modeling (SEM) to investigate the pivotal roles of green innovation and digitization in fostering sustainable development within the context of Uzbekistan, emblematic of challenges and opportunities for emerging economies. Through a comprehensive conceptual analysis, the research assesses the impact of these initiatives on economic growth, environmental conservation, and social equity. The findings reveal significant contributions of green innovation and digitization to sustainable development, manifested in heightened economic efficiency, reduced environmental degradation, and enhanced social well-being. Emphasizing the indispensability of institutional support, financial incentives, and stakeholder engagement, the study underscores the imperative for effective adoption and integration of sustainable practices and technologies.

This article explores and analyzes the specific features of digitization, the concept, types and differences of terms of digitization and digital transformation, the future share of digital technologies in foreign countries, the advantages and disadvantages of digital technologies in business, the criteria of the digital economy and large online business models, and gives the necessary conclusions and suggestions.

The issues of full digitalization of business and marketing activities are considered as one of the priority areas of the global economy. Digitization of marketing research processes that are carried out today in order to form a customer base for each entrepreneur and to further improve the efficiency of these processes, skills and competencies in the use of a CRM system are required. Therefore, this article reveals the importance and necessity of conducting marketing research through CRM systems in the effective organization of innovative marketing activities of an enterprise based on theoretical data and scientific works of foreign scientists. This article developed ways to effectively use CRM systems in organizing fast and high-quality marketing research and author's recommendations for their implementation.

This article examines the role of private investments in the development of pilgrimage tourism infrastructure in Uzbekistan, assessing their economic impact and the influence of recent reforms on the sector. The study employs statistical analysis, comparative (international) analysis, SWOT analysis, and content analysis to evaluate current trends and the investment potential of pilgrimage tourism infrastructure. The findings reveal that private sector involvement is becoming a key driver in modernizing infrastructure, improving service quality, and increasing the flow of pilgrims. In particular, the expansion of public-private partnership mechanisms, digitalization, cluster-based development, and strengthened international cooperation offer new opportunities for the sustainable growth of pilgrimage tourism.

This article discusses the issues of developing a competitive environment in the country by improving tax administration. The existing problems in the tax administration system, their impact on the activities of business entities and factors affecting the level of competitiveness are analyzed. The methods used in international experience to improve the efficiency of tax administration and their positive impact on the competitive environment are studied. Also, the possibilities of creating equal conditions for business entities by simplifying, digitizing and increasing transparency of tax administration in the conditions of Uzbekistan are substantiated. Based on the results obtained, scientific and practical proposals for further developing the competitive environment are developed.

This article discusses the main directions of improving the accounting system in non-bank credit institutions in the context of digitalization of the financial sector. The analysis of the current state of accounting processes in microfinance organizations, pawnshops and other non-bank credit institutions is carried out. The international approaches to the organization of financial reporting are investigated and the key problems of accounting in this sector are identified. Practical recommendations on the introduction of digital technologies, standardization of accounting procedures and improvement of the quality of financial reporting of non-bank credit institutions are proposed.

This article discusses the theoretical and practical issues of improving the taxation system of business entities in Uzbekistan. The ways of supporting entrepreneurial activity through liberalization of tax policy, simplification of taxation mechanisms and digitalization of tax administration are analyzed. Also, the existing problems in the taxation of small and medium-sized businesses, organizational and legal mechanisms for their elimination, and directions for improvement based on foreign experience are indicated. The results of the study include proposals aimed at creating a favorable tax environment for business entities, ensuring transparency of taxation, and stimulating economic growth.