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IMPROVEMENT OF ACCOUNTING IN TRADING ENTERPRISES
Komil Urazov , Xudoyberdi Po‘latov

This article discusses the current concepts of modern accounting in trading enterprises, as well as the priority areas of its development and the specific features of the industry, the widespread use of modern technologies in the further development of trading enterprises to achieve time and labor productivity, as well as the adaptation of accounting of trading enterprises to international standards.

05/30/2025
  • PDF (Uzbek)
211-221 198 103
THE POSSIBILITIES OF USING DIGITAL BUSINESS MODELS FOR THE COMPETITIVENESS OF TRADE SERVICES
Akmal Rakhimov

The article examines the digitalization of business processes of trade services in the context of the development of the digital economy, the formation of a digital business environment based on a new format of interaction between market subjects in the formation of new consumer behavior and the transformation of the traditional business model into an omnichannel development format. The development of a digital business model for increasing the competitiveness of trade services has been proposed, allowing for the formation of digital resources and infrastructure for organizing trade services

11/29/2024
  • PDF (Uzbek)
264-268 71 38
DIGITAL TRANSFORMATION AS A FACTOR INCREASING THE EFFECTIVENESS OF MARKETING STRATEGY IN DISTRIBUTION COMPANIES
Fakhriyor Jamoliddinov

This article examines the role and mechanisms of digital transformation in enhancing the effectiveness of marketing strategy implementation in distributor companies. In a dynamic market environment, traditional marketing methods are becoming increasingly inadequate. Technologies such as CRM systems, marketing automation, Big Data analytics, omnichannel communications, and digital logistics improve market visibility, optimize trade promotions, and enable personalized relationships with retailers. Distributors with strong digital capabilities outperform digitally weak counterparts in revenue growth, campaign ROI, and customer satisfaction. Investments in digital tools, workforce development, and collaborative platforms can modernize distribution practices, boost marketing efficiency, and strengthen competitiveness in emerging markets like Uzbekistan. The adoption of digital technologies shifts marketing strategies from being reactive to proactive and data-driven.

12/29/2025
  • PDF
147-152 40 42
DIGITAL TRANSFORMATION OF THE ECONOMY AND ITS EFFECTS ON CONSUMER MARKET DYNAMICS IN UZBEKISTAN
Ashirali Abdirashidov

The digital transformation of the economy has become a crucial factor in reshaping consumer market dynamics around the world, especially in emerging economies. This article examines the impact of digitalization on the development and structural change of the consumer market in Uzbekistan. The study analyzes how the expansion of digital technologies, such as e-commerce platforms, digital payment systems, online retail services, and data-driven marketing, has changed consumer behavior, market access, competition, and efficiency. The study results show that digital transformation has contributed to increasing market transparency, reducing transaction costs, expanding consumer choice, and enhancing the role of small and medium-sized enterprises in the consumer market. At the same time, the study identified persistent challenges related to digital inequality, infrastructure gaps, and regulatory adaptation. The article concludes that a sustainable digital transformation, supported by targeted policy measures and institutional reforms, is crucial for building a competitive, inclusive, and resilient consumer market in Uzbekistan.

12/29/2025
  • PDF (Uzbek)
9-18 47 62
SCIENTIFIC AND METHODOLOGICAL FOUNDATIONS OF MARKETING ACTIVITIES IN E-COMMERCE PLATFORMS
Shohista Turdiyeva

This article examines the scientific and methodological foundations of marketing activities in e-commerce platforms. The study focuses on the analysis of market trends, the competitive environment, and the importance of modern digital marketing tools. Furthermore, new approaches are suggested to enhance the efficiency of e-commerce platforms. The paper concludes with recommendations for developing effective marketing strategies.

12/27/2024
  • PDF (Uzbek)
179-183 86 30
STRATEGIC DIRECTIONS OF DEVELOPMENT OF TRADE SERVICES
Zokir Artikov

This article analyzes the strategic directions for the development of trade services. In the modern economic environment, trade services play a crucial role not only in ensuring economic growth but also in shaping innovative business models. The research examines the key aspects of trade services, their economic efficiency, and future development prospects. Additionally, recommendations for modernizing trade services in Uzbekistan are proposed

04/30/2025
  • PDF (Uzbek)
23-29 112 71
HOW DIGITAL MARKETING DRIVES SALES FOR SMALL BUSINESSES?
Nilufar Mamajonova, Sofiya Xusnuddinova, Moxlaroy Ibroximova

In this article, we discuss how digital marketing is important to small businesses based on our survey. We will see factors that help small businesses increase their sales without spending a big amount of resources as businesses did. What are the privileges of digital marketing in the the technologies era and what are the difficulties of online marketing that small businesses face? According to statistics, we will see how methods like content marketing, social media, Facebook ads, and PPC influenced businesses in numbers. So, from this article, you can learn different digital marketing approaches, their importance, and how to overcome challenges.

10/31/2024
  • PDF
117-125 159 171
ANALYSIS OF FACTORS AFFECTING RETAIL ENTERPRISES
Anvar Khabibullaev

The article explores the activities of retail enterprises, analysis of the factors
affecting them, scientific-theoretical approaches of scientists on the development of chakaa trade, analysis of foreign organizations in the development of retail trade. Marketing research of retail organizations has been conducted.

06/30/2024
  • PDF (Uzbek)
248-255 171 69
THE ECONOMIC SIGNIFICANCE OF CUSTOMS SERVICES IN FOREIGN ECONOMIC ACTIVITY
Shoira Ismatullayeva

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.

12/29/2025
  • PDF (Uzbek)
110-121 53 43
MEASURING THE EFFECTIVENESS OF ADVERTISING ON SOCIAL NETWORKS IN RETAIL ENTERPRISES
Nafisabonu Karimova

This article analyzes the effectiveness of advertising in social networks in retail enterprises of Uzbekistan. Indicators such as ROI of advertising campaigns, level of customer engagement and segmentation were studied based on the analysis of Korzinka.uz and Makro supermarkets. As a result of the study, the impact of advertising campaigns on social networks on business results was determined, and recommendations for increasing efficiency were developed.

08/30/2024
  • PDF (Uzbek)
56-60 68 48
DEVELOPMENT OF FOREIGN ECONOMIC RELATIONS OF THE REGION MODERN TRENDS
Feruza Khayitova

This article presents modern trends in the development of foreign economic
relations of the region, strategies and practices aimed at strengthening economic ties between countries and regions, as well as globalization and integration of these modern trends, digital economy, sustainable development, development of transport, logistics infrastructure, innovation and technological progress. These trends are the main factors in the development of interregional economic relations, which serve to ensure economic growth, increase trade and investment flows, and support sustainable development. In our country, these trends play an important role in ensuring the country's economic stability and increasing its competitiveness in international
trade.

06/30/2024
  • PDF (Uzbek)
263-269 138 48
MODERN DYNAMICS OF THE COMPETITION IN ECONOMIES OF THE WORLD
Sanjar Kholbaev

This paper develops and analyzes dynamic changes of competition policies of economies in today’s economic conditions. It is devoted to study the essence of competition in modern economy of countries, challenges arisen by digital economy, trade opportunities and competition measures.

02/27/2026
  • PDF
230-235 13 7
PROSPECTS FOR USING INNOVATIVE MARKETING TECHNOLOGIES
Tuygʻunoy Mamadjanova

The article analyzes the prospects for the use of innovative marketing technologies from a theoretical and practical perspective. In the context of digital transformation, enterprises are developing marketing activities with new approaches based on artificial intelligence, big data (Big Data), blockchain, AR/VR technologies and omni-channel strategies. The study comparatively studies international experiences and digital reforms in the Uzbek economy, analyzes the impact of innovative marketing technologies on efficiency, their role in increasing competitiveness, and the possibilities of building sustainable relationships with consumers. The results show that the widespread use of innovative marketing technologies is important for enterprises not only in increasing short-term sales volumes, but also in forming a long-term sustainable development strategy.

09/29/2025
  • PDF (Uzbek)
128-134 91 33
INNOVATIVE EFFECTS OF INFORMAL COMPETITIVE ACTIVITY OF DIGITAL PLATFORMS
Dilnoza Dzhalilova

Competition from the informal sector, including digital platforms, presents a significant challenge for formal companies. In response to this pressure, formal firms may introduce innovations that provide them with a competitive advantage. Using a probit model, this study examines the relationship between informal competitive pressure and the innovation activities of formal firms, based on enterprise survey data conducted by the World Bank in Uzbekistan in 2019. The results indicate that informal competition increases the likelihood of innovative activity in formal companies by 7 percentage points, holding other variables at an average level. Additionally, holding international certifications and membership in trade organizations increase the likelihood of innovation by 13.9% and 14.5%, respectively. Although informal competition has a significant positive effect on the adoption of innovative products/services, it may also have other implications; therefore, policy recommendations should consider measures to reduce the level of informality in the economy.

10/31/2024
  • PDF (Russian)
344-350 96 85
ANALYSIS OF RATING SYSTEMS, THEIR CHARACTERISTICS AND POSSIBILITIES FOR APPLICATION IN THE INDUSTRY
Sherzod Azizov , Abdisamad Mamarajabov

The article analyzes the rating systems introduced in our Republic in various areas. It also identifies the specific features of rating systems and reflects their features in determining the customs rating of foreign trade activities of business entities. It also touches upon the principles that should be taken into account when implementing the rating system, and lists important principles. In addition, attention is paid to the importance of using digital technologies and integrating them with other relevant organizations in calculating rating points, and relevant proposals and recommendations are developed.

04/30/2025
  • PDF (Uzbek)
40-48 67 28
FEATURES OF THE TAX ADMINISTRATION ON PROFIT TAX IN THE CONTEXT OF THE DEVELOPMENT OF DIGITAL INFRASTRUCTURE
Davronbek Babajanov

This article is devoted to the improvement of tax administration related to profit tax. Income tax is an important source of revenue for the government, and effective tax administration is essential to ensure effective revenue collection and taxpayer compliance. This analysis explores various aspects of tax administration that could be improved to simplify the process, reduce tax evasion and create a more business-friendly environment. The analysis includes a review of relevant literature, studies and experiences from different countries. At the same time, such areas as underground trade and general catering, transport by motor vehicle, housing construction and repair, provision of residential services in the economy are studied, foreign experience and scientific-practical conclusion on its application in our country. and suggestions are formulated.

06/30/2024
  • PDF (Uzbek)
33-41 114 59
USE OF FISCAL INSTRUMENTS TO ENSURE THE EFFECTIVENESS OF TAX AVOIDANCE MECHANISMS
Feruz Akhmedov

This article describes large-scale reforms aimed at creating favorable conditions for doing business in the tax and financial sectors, improving the investment climate and further strengthening the confidence of business circles in our republic in recent еars. At the same time, such areas as underground trade and public catering, road transport, housing construction and repair, the provision of personal services were studied, scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.

06/27/2023
  • PDF (Uzbek)
15-21 164 117
ANALYSIS OF ECONOMIC AND LEGAL MEASURES TO REDUCE HIDDEN SAVINGS IN TAX EVASION
Feruz Akhmedov

This article describes large-scale reforms aimed at creating favorable conditions for doing business in the tax and financial sectors, improving the investment climate and further strengthening the confidence of business circles in our republic in recent еars. At the same time, such areas as underground trade and public catering, road transport, housing construction and repair, the provision of personal services were studied, scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.

05/31/2023
  • PDF (Uzbek)
21-27 123 69
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