The article presents the concept of risk culture in commercial banks, its content, economic significance, the role of risk culture in risk management, ways of forming risk culture, and strong and weak features of risk culture. The article also presents the opinions of scientists and experts in the field of risk culture. Conclusions are presented at the end of the article.

The article shows the importance of scientific views on foreign experience of tax risk assessment and directions of its use in the national tax system, the importance of tax policy in shaping economic behavior and results in Uzbekistan. They are studied from the point of view of high tax rates, complex rules and low tax ethics as serious obstacles to entrepreneurial activity and development, and scientific conclusions and proposals are formulated, considering the economic essence of foreign experience of tax risk assessment and directions of its use in the national tax system and scientific views on it.

This article shows how important it is to transition to a green economy as a result of global climate change. Also, due to environmental and social problems, the priority tasks of green economy development and issues of increasing the role of banks in the development of green economy, environmental and social risks in banks and their assessment, green loans, green bonds expansion are presented.

In this article, the practice of fire risk management as a result of carrying out rain risk assessment in residential houses of the Republic, installation of security equipment at low cost, possibilities of purchasing safe doors and making decisions in emergency situations is studied. In it, 3002 randomly selected residential areas of the republic were taken as objects. Statistical data of the research were obtained on the basis of social survey questions in Google form online. In the review of the literature, the views of foreign scientists on the subject were studied, and in the process of econometric modeling, the Ologit model was used in the Stata 18.0 program. After the analysis, linktest was used to check the quality of the regression model. Purchase of equipment at own expense and purchase of safe doors were found to be statistically significant in managing fire risks in residential areas.

Currently, the issues of improving the financial planning system, which is the main functional element of financial management, are widely studied all over the world. In particular, in the context of a global pandemic, targeted research is being conducted on the formation of a financial planning system capable of quickly adapting to changing conditions in foreign markets and its perfect model in combination with strategic plans. Also, one of the main functional elements of financial management is focused on improving the organizational architecture of financial diagnostics, which embodies a wide range of indicators for a comprehensive assessment of financial and economic activities of companies.

Entrepreneurial activity, which has a significant contribution to the economic development of the country, is constantly supported by the state. In ensuring its economic security, it is important to analyze the economic situation of the activity, to determine the specific indicators of economic security, and with the help of this, to assess the economic security of the business activity. In this article, the necessary indicators for ensuring the economic security of business activity and the assessment of the level of economic risk of the activity are scientifically analyzed.

This article analyzes the methods of assessing risks affecting the income of foreign companies and their working mechanisms. The functions of cross-linking of risks affecting the income of enterprises and the criteria of their influence have been developed.

This article analyzes the implementation of artificial intelligence technologies in commercial banking, examining their impact on operational efficiency, credit risk assessment, and customer service systems. International best practices were compared with the current state of the banking sector in Uzbekistan. The findings indicate that AI can reduce operational costs, enhance fraud-detection efficiency, and improve service speed; however, challenges related to data quality, algorithmic transparency, and cybersecurity remain. The study provides policy recommendations and practical measures to address these issues and to improve the effective integration of AI in banking operations.

This article examines how financial stability in agriculture can be enhanced through the integration of budgetary, insurance and banking mechanisms of agricultural financing. The main purpose of the study is to assess the synergistic effect of combining government budget support, agricultural insurance and commercial bank lending in the context of Uzbekistan’s rural sector. The methodological framework includes a literature review, correlation and regression analysis, an insurance pricing model, credit risk analysis and the assessment of a farm capitalization index. The empirical database is built using statistics from international organizations such as the IMF, FAO, World Bank and OECD, as well as official data from Uzbekistan. The results show that higher public agricultural expenditure reduces the volatility of agricultural growth, expanded insurance coverage improves farmers’ access to credit, and insured loans exhibit significantly lower default probabilities. The relatively low farm capitalization index indicates that Uzbekistan’s agricultural sector is undercapitalized and constrained in terms of long-term investments. The authors argue that the integrated use of budgetary support, insurance schemes and bank lending should be viewed as a strategic direction for strengthening financial stability in agriculture and propose practical policy recommendations for agricultural and financial authorities.

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 improvement of the methodology for assessing the investment attractiveness of regions of regional significance in the tourism sector of Uzbekistan, indicators characterizing the investment potential of the region, indicators characterizing the investment risk of the region, definitions of the main directions of investment policy, the main factors influencing investment attractiveness, natural and geographical resources, cultural heritage sites, logistical capabilities, the state of infrastructure, human capital, and the status of the regional brand from a theoretical and practical point of view. Also, the shortcomings of the assessment methods used in practice are indicated, and the issues of a comprehensive indexed approach to their solution are proposed.

In this article, 5 real sector enterprises operating in Uzbekistan were taken as the object of research, i.e. “Kvarts” JSC (KVTS), “Kizilqumsement” JSC (QZSM), “Kokon Mechanical Plant”JSC (KUMZ), “Uzbekistan Metallurgical Combine” JSC (UZMK), “Almalik Mine-Metallurgical Combine” JSC (AGMK) were obtained. During the analysis, the activity of joint stock companies in the stock market and stock index data from 2017 to 2024 were taken. In order to avoid reducing the level of accuracy of the research due to sudden changes during the pandemic, the research period was divided into pre-pandemic, pandemic, and post-pandemic periods. The Sortino coefficient was used to assess the financial risks of the investment portfolio, and the advantages and disadvantages of using this coefficient were analyzed.

This article analyzes various theoretical foundations and methodological approaches to the efficiency of the modern capital market. The objective reasons for uncertainty in risk assessment and forecasting in the capital market are critically examined. The emergence of theories such as behavioral finance, the adaptive market hypothesis, and market microstructure is interpreted as new methodological approaches.

This article highlights the factors contributing to the emergence of non-performing loans in commercial banks and their impact on the quality of bank assets. The study systematically analyzes the micro and macro factors leading to the formation of non-performing loans. In addition, strategies aimed at the effective management of non-performing loans and the mitigation of their negative consequences are examined. The article emphasizes that the increase in non-performing loans directly undermines the financial stability and profitability of banks. Therefore, the role of specialized departments, the assessment of borrowers’ financial condition, and restructuring mechanisms are of crucial importance in managing such loans.

This article discusses the development of a linear regression model for assessing business value in the oil and gas sector of Uzbekistan. The model integrates key economic and operational variables, such as global oil and gas prices, political stability, macroeconomic indicators, sales volumes, and others, including EBITDA and debt level. The study focuses on the statistical significance of variables and their impact on market value, thus providing a basis for strategic management and planning in the industry.

This article discusses the application of probability theory in economics. Probability theory is an important tool for accounting for uncertainties and assessing risks in various economic processes. The article provides detailed information on the application of this theory in risk management, insurance and investment, market analysis and game theory. With the help of probability theory, the possibilities of preliminary assessment of economic events and making optimal decisions are studied. This article shows the importance of using probability theory in economic analysis and decision making.