This article analyzes the role of the IT sector in enhancing the competitiveness of the national economy under the conditions of globalization. Digital transformation is considered a key factor in economic modernization, export potential growth, and human capital development. The article examines current trends in the global IT market and highlights efforts to develop digital infrastructure in the Republic of Uzbekistan, particularly through the example of the Tashkent IT Park. Statistical data on the structure of ICT services, export volumes, and employment levels are presented. The importance of government support, investment in education, and the training of IT specialists is emphasized. In conclusion, strategic directions are proposed for developing a “knowledge economy” and integrating the IT sector into the global digital space. This article has been prepared within the framework of the scientific research project titled “Study of the prospects and challenges of liberalizing trade in services between Russia and Uzbekistan, as well as the development of recommendations for increasing its volume and mechanisms for achieving this goal”.

Research shows that the shadow economy is a collection of unrecorded income, informal employment, and unregulated transactions and it undermines the effectiveness of fiscal and monetary policies and distorts macroeconomic indicators. The purpose of this article is to analyze the dynamics of key macroeconomic indicators reflecting inflation and the state of the shadow economy in Uzbekistan, and to identify possible relationships between them.

Pilgrimage tourism is one of the promising areas of tourism development in the Republic of Uzbekistan. The article examines the main indicators and trends in the development of pilgrimage tourism in Uzbekistan, as well as its socio-economic consequences. The purpose of the study is to identify the role of pilgrimage tourism in the economy of the Republic of Uzbekistan, to determine the main indicators and trends in the development of this area of tourism. The ideas of the study are that pilgrimage tourism has significant potential for the development of the economy of Uzbekistan, creating jobs and improving the standard of living of the population.

The research contributes to the development of theoretical knowledge about pilgrimage tourism in Uzbekistan. The practical significance of the study lies in the fact that its results can be used to develop strategies for the development of pilgrimage tourism in Uzbekistan, as well as to improve the efficiency of management of this tourism area.
The methodological basis of the research is the economic and sociological approaches. The research uses methods such as statistical data analysis, including correlation and regression analysis; analysis of official legal documents and scientific literature, generalization, forecasting.
As a result of the study, the following main results were obtained. In 2022, about 313.9 thousand pilgrims visited the country, which is about 6% of the total number of international tourists. Revenues from pilgrimage tourism in 2022 amounted to 125.6 million dollars, which is about 1.52% of the GDP of the Republic of Uzbekistan. According to the forecast for 2023, the incoming tourist flow to the Republic of Uzbekistan will grow to 7 million people, the number of pilgrim tourists will amount to 420 thousand people. Then the income from pilgrimage tourism in 2023 It will amount to $168 million, and the total revenue from tourism will amount to $ 2.8 billion. Using correlation analysis, a direct noticeable correlation was revealed between employment in the tourism sector and income from tourism. Pilgrimage tourism is one of the promising areas of tourism development in Uzbekistan. The results of the study contribute to the development of theoretical knowledge about pilgrimage tourism in Uzbekistan. The results of the study can be used to develop strategies for the development of pilgrimage tourism in Uzbekistan, as well as to improve the efficiency of management of this area of tourism. In particular, the study can be used to improve the regulatory framework governing activities in the field of pilgrimage tourism; development of infrastructure for pilgrimage tourism; promotion of pilgrimage tourism in foreign markets.

In this article, the auditing methods and procedures used in the internal audit of tangible assets in higher education institutions, in particular, the content of the inventory method used in this process, the characteristics of the inventory method, and the relevance of conducting research in this field are revealed. In the "discussion" part of the article, the opinions expressed by the economists who conducted scientific research on this topic, their scientific views, and the aspects of their opinions different from the author's scientific ideas are highlighted on the basis of theoretical opinions. In this, the sources reflecting the ideas of each economist who conducted research on the topic of the article are reflected in detail.

This article examines the processes of integration of traditional and Islamic banking activities, their impact on the global financial market, and the opportunities and challenges in this area. The study analyzes the economic efficiency of the creation of “Islamic windows” within traditional banks, their role in ensuring financial stability, and the possibilities of diversifying the financial market. It also highlights the importance of this integration in the stability of the banking system in developing countries and attracting foreign investment based on empirical and theoretical approaches. The article reveals the prospects for international financial cooperation and strengthening the position of Islamic finance in the global financial market.

This study is devoted to the theoretical and methodological foundations of international scientific and technological cooperation (ISTC), its key aspects and mechanisms. Various approaches to the study of ISTC, including systemic, integrative, interdisciplinary, evolutionary and network approaches, are examined in detail, which contributes to a comprehensive understanding of the subject. Forms and types of interaction are analyzed, and the problems and challenges faced by ISTC participants are identified. Special attention is paid to the commercialization of scientific results, technology transfer and intellectual property protection, which is critical for the successful implementation of innovations. Finally, the author's definition of ISTS is proposed and conclusions are formulated.

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 is devoted to improving the methodology for applying artificial intelligence (AI) systems in order to achieve sustainable economic growth in the conditions of Uzbekistan. The main goal of the research is to develop effective mechanisms for integrating AI technologies into national economic sectors (for example, agriculture, industry or services). The article analyzes existing foreign and domestic experiences and identifies institutional, technical and personnel problems in the implementation of AI. As a main result, an improved methodology for implementing AI-based decision-making systems in economic planning is proposed. This methodology is based on the principles of AI security, transparency and economic efficiency. The results of the research are of practical importance in developing economic development strategies and using AI technologies.

Based on the program of rapid development of the national economy and ensuring high growth rates of the New Development Strategy of Uzbekistan for 2022-2026, determined by the President of our country Mirziyoyev, and in order to ensure its implementation, the quality of property value assessment, including the market value of real estate in the insurance process who mentioned the necessity and urgency of improving research on increasing efficiency. The situation in the real estate market for the first half of 2022 was analyzed by the Center for Economic Research and Reforms. The volume of sales on the real estate market in Uzbekistan increased by 6%. According to the results of the analysis, 126,000 real estate sales contracts were signed in Uzbekistan in the first half of 2022, which is 6% more than in the same period of 2021 (119,000). Therefore, improving the management of real estate objects on the basis of digital technologies is one of today's priority tasks. This article describes the role of trust management in improving the efficiency of real estate management and their introduction to the national real estate market.

This article examines the impact of tax policy on economic inequality, analyzing the effects of each type of tax on economic inequality separately. Also, research of foreign scientists on this research were studied and a conclusion was formed at the end.

The article is devoted to the foreign experience of taxation of commercial banks, and the research of foreign and domestic scientists are studied in the framework of the research. Also, a comparative analysis of the tax policy implemented by foreign countries and the lessons to be learned from it is presented, and a conclusion is formed at the end.

This article examines modern trends in youth employment within the context of the digital economy and highlights the importance of digital employment opportunities. The study analyzes the impact of digital transformation on the labor market, the growing demand for digital skills, and the adaptation of young people to the requirements of the digital economy. International experiences, particularly those of Greece and Kyrgyzstan, are reviewed to identify effective mechanisms for developing digital competencies and enhancing youth employment. Based on the research findings, scientific recommendations are proposed to improve youth preparedness for the digital economy, modernize education systems, strengthen public-private partnerships, promote digital entrepreneurship, and ensure digital inclusion.

This article examines the issues of financial support for the social sector. The study outlines the economic essence of the social sphere, its main funding sources, and its place within the state budget system. The role of fiscal policy in shaping social expenditures and supporting social development is also analyzed. The research employs both descriptive and econometric methods. Using a multiple regression model, it evaluates the impact of tax revenues, budget deficits, and inflation indicators on the share of social expenditures. The findings made it possible to develop certain scientific conclusions and practical recommendations aimed at improving the efficiency of social sector financing.

This article provides a comprehensive analysis of the general theoretical interpretations of the concept of digital technologies and their specific content within the tourism sector based on a scientific approach. The study systematizes classical and contemporary definitions of digital technologies and examines their impact on economic and social processes. In addition, international scientific concepts related to digital technologies in tourism and the approaches of the World Tourism Organization (UNWTO) are reviewed, substantiating the sector-specific characteristics of this concept. The article proposes a new integrated authorial definition of digital technologies in tourism and justifies its scientific novelty. The research findings serve as a conceptual foundation for the development of tourism economics theory and for PhD-level academic research.

This article analyzes scientific research conducted in the field of financial planning and highlights their theoretical and practical aspects. The role of financial planning in economic processes, its tasks at the strategic and tactical levels, and its impact on the financial stability of enterprises were analyzed on a scientific basis. Also, based on the experience of foreign countries, modern methods of financial planning, including budgeting, financial modeling, scenario analysis, and risk management, were studied. The results of the analysis show that financial planning is an important management tool that ensures economic growth and stability. Its effectiveness is directly related to the use of a correct information base, advanced accounting methods, and international standards.

For the sustainable and accelerated development of regions in Uzbekistan, it is advisable to introduce a unified system for assessing their comprehensive balanced development, the efficiency of resource utilization, economic, investment, and financial potential, to provide the necessary financial resources and opportunities for regional development, to further enhance the financial independence of local government bodies, and to further expand the scope of scientific research on developing and implementing strategies to ensure the completeness of local budget revenues.  This article covers the issues of sustainable development of regions both theoretically and practically.

The article is devoted to improving the mechanism of taxation of the activities of commercial banks of Uzbekistan, and in the process of research, the scientific literature of many foreign economists was studied. Also, the experience of foreign countries in taxation of banking activities was analyzed, and finally, a conclusion was drawn.

This article provides information on the main directions of development of the innovative economy in the region, the impact of higher education institutions, and analysis. Innovative activities of higher education institutions, various approaches to them, indicators of financing innovative activities are analyzed. Also, the principles and conditions of innovative development of higher education institutions were researched. Scientific conclusions and
recommendations have been developed on further expansion of mutual relations between
education, science and business, commercialization of innovative developments and scientific research results of higher educational institutions.

This article provides information about the main directions of development of the innovative economy of the region, the role of higher educational institutions. The innovative activity of higher educational institutions, various approaches to it, and indicators of financing innovative activity are analyzed. The principles and conditions for innovative development of higher educational institutions were also studied. Scientific conclusions and recommendations have been developed for further expansion of the relationship between education, science and business, commercialization of innovative developments and results of scientific research in higher educational institutions.

The article considers an important issue of training personnel with a scientific degree and the possibilities in the field of using statistical analysis to forecast this process. The use of statistical analysis to study and forecast the processes of training personnel with a scientific degree allows to significantly improve the efficiency of managing this process, optimize training costs, and ensure more accurate planning of the need for scientific personnel. Using the information from this research, it is possible to develop a system for training personnel with a scientific degree and to increase their competitiveness in the labor market.

The article scientifically analyzes the role and importance of human capital in the innovative development of the economy. Human capital is considered as one of the main driving forces of innovative processes, and its structural aspects related to knowledge, skills, potential, and a creative approach are highlighted. Also, priority areas for increasing personnel potential, improving the education system, supporting scientific research, and developing relevant infrastructure in the formation of an innovative economy are indicated. The research results confirm that investments in human capital are a decisive factor in the country's economic growth, increasing competitiveness, and strengthening innovation activity.

The article presents a comprehensive analysis of strategies for the formation and development of human capital in economically developed countries. Key factors determining the level of human capital are examined, including the scale of public and private investments in education, healthcare, scientific research, and innovation. Particular attention is paid to the role of the corporate sector in enhancing professional competencies and improving labor productivity. Based on international research data and comparative analysis, the structural features of human capital management in countries with varying levels of economic development are identified. The study concludes that systematic and proactive investments in human capital are critical for ensuring sustainable economic growth, enhancing competitiveness, and maintaining social stability.

This article presents scientific research addressing the notion of equality in the retirement age for men and women. The research evaluated citizens' opinions on the feasibility of equalizing the retirement age for men and women, considering statistical data, international experiences, public opinion, and expert surveys, alongside the contemporary socio-economic conditions of Uzbekistan's development, to determine the optimal retirement age through analysis.

The purpose of this article is to identify the potential for the development of gastronomic tourism in the Republic of Uzbekistan based on the analysis of statistical data. Research methods include statistical data analysis, SWOT analysis. The results of the study. Uzbekistan has a rich potential for the development of gastronomic tourism, due to its unique cuisine, historical and cultural heritage, as well as a favorable climate. Gastronomic tourism in Uzbekistan is at the stage of development, but shows positive growth dynamics. The share of income from gastronomic tourism in the total GDP of Uzbekistan is about 2%. The problems hindering the development of gastronomic tourism include a lack of infrastructure, a shortage of qualified personnel, and limited information for foreign tourists. It has been revealed that gastronomic tourism can become one of the leading directions of the tourism industry in Uzbekistan, subject to state support and competent management. For the development of gastronomic tourism, it is necessary to develop tourist infrastructure; improve the skills of personnel; actively promote the gastronomic potential of Uzbekistan on the international market; develop new gastronomic routes; preserve and popularize traditional recipes and cooking technologies.

This article assesses the impact of population reproduction processes on the formation of labor resources in the Kashkadarya region based on the results of a sociological survey. The study analyzes survey data collected among the regional population and identifies the influence of factors such as fertility rates, number of children in families, age at marriage, migration processes, living conditions, and population health on the formation of labor resources. The findings indicate that the stability of demographic processes and the high fertility orientation observed in the region create favorable conditions for the growth of labor resources. At the same time, several challenges related to migration and the development of social infrastructure remain significant. Based on the research results, practical recommendations have been developed to improve the efficient utilization of labor resources and enhance the regulation of demographic processes.