Vol. 3 No. 9 (2025): Economic Development and Analysis

This article examines the issues related to improving the accounting system for tax benefits and preferences granted to enterprises. It analyzes various forms of tax relief, their economic efficiency, and their impact on business operations. The article also highlights the challenges encountered in maintaining tax benefit records, the existing legal and regulatory framework, and the possibilities for integration with information systems. Based on advanced international experience, the study proposes improved approaches to ensuring transparent and efficient accounting of tax preferences, along with specific recommendations for implementation.

This article provides an empirical analysis of the key economic factors influencing regional disparities in household income. The study examines indicators such as per capita income, average wages, employment rate, investment volume, and healthcare infrastructure availability. The findings reveal that wage levels and the amount of attracted investments are the main determinants of income growth, while employment rates and healthcare resources exert indirect effects, serving as supplementary drivers of regional welfare. The results have both theoretical and practical significance for the development of regional economic policies aimed at reducing income disparities across territories

The article covers the current state, development factors and prospects of the clothing industry in the Republic of Uzbekistan. The role of the industry in the national economy, the need to modernize production capacities, increase export potential, and develop brand and design policies are analyzed. The introduction of scientifically based marketing strategies, neuromarketing approaches, use of e-commerce opportunities, and strengthening the personnel training system are also noted as important factors in ensuring the global competitiveness of the industry.

This article analysis the impact of global climate change on agricultural production based on international scientific research. The study explores how factors such as rising temperatures, changes in precipitation patterns, and water scarcity affect crop yields. In particular, it has been proven that shifts in heat and moisture balance directly influence the growth phases and yield levels of major crops such as wheat, cotton, and maize. Empirical studies conducted in various countries using panel regression, ARIMA, and GARCH models demonstrate that climate change significantly and negatively affects agricultural production. This article emphasizes the importance of conducting similar research under the specific climatic and agronomic conditions of Uzbekistan.

This article analyzes the theoretical models of digitalization in institutional development and their relevance to the financial system. Based on scholarly sources and international experience, it is demonstrated that digital technologies enhance transparency, ensure accountability, reduce transaction costs, and increase economic efficiency in the relations between the state and the private sector. The Technology Acceptance Model, the Diffusion of Innovations Theory, and Institutional Theory are examined as the main approaches to implementing digital solutions. The study also highlights national-level challenges, including insufficient digital infrastructure integration, weak incentive mechanisms for small and medium-sized enterprises, and cybersecurity risks. According to the author’s conclusions, aligning digital technologies with institutional reforms and international standards is a key factor in strengthening the stability of Uzbekistan’s financial system and building public trust.

This article presents methods, forms and basic principles for taxing the income of individuals. Methods, forms and principles of taxation and their socio-economic impact are covered. The effect of progressive and proportional taxes on fair distribution and the role of taxes on investment returns have also been discussed. In improving the tax system of Uzbekistan, the prospects for taxation methods, forms and principles are based. The article analyzes the effectiveness and fairness of income tax collection mechanisms from the perspective of economic stability and budget revenues.

The article examines the scientific and practical aspects of ensuring sanitary and environmental conditions for residents through the optimization of insolation within a microdistrict. It is shown that insolation is one of the key factors in shaping a healthy and comfortable urban environment, directly influencing building energy efficiency, ecological balance, and architectural and urban planning solutions. Calculation methods are proposed based on building geometry, regional climatic features, and the use of mathematical modeling. The interrelations of sanitary, ecological, and demographic conditions in the optimization of microdistrict infrastructure are demonstrated. Practical examples from the city of Tashkent and international experience are analyzed. Recommendations have been developed for integrating insolation requirements into regional urban development programs.

In the process of reforming the processes of innovative service provision in the production of agricultural products in the republic, based on the existing theoretical and methodological research of the authors in the field of innovative activity of service entities, we will try to bring the entire range of service innovations related to organizational and economic innovations into a certain system and identify the main laws that cause their emergence. However, in order to more deeply understand the role of organizational and economic innovations, it is necessary to understand how this specific object of innovative activity arises and is planned.

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.

The article highlights the methodological foundations of applying fiscal policy tools to legalize the shadow economy. It examines opportunities for transitioning from the informal to the formal sector through tax optimization, digitalization, and enhanced budget transparency. Based on international experience, recommendations tailored to Uzbekistan’s context are proposed.

This study analyzes the impact of small business entities’ activities on regional economic indicators using statistical and econometric methods. The Stata software was employed for empirical calculations, providing an opportunity to assess the influence of small business on regional economic growth. The results of this approach have practical significance for improving mechanisms to support small businesses in the regional economy.

This article scientifically substantiates the objective necessity of organizing tourism services and reveals their socio-economic essence. The role of the tourism sector in the national economy, its share in the services market, and its importance in increasing employment are analyzed. In addition, the opportunities for increasing national income, developing regional infrastructure, creating new jobs, and improving the living standards of the population through the effective organization of tourism services are examined. The article also highlights the social significance of tourism as a factor of intercultural dialogue, the enhancement of the cultural and spiritual level of the population, and the role of innovative approaches aimed at sustainable tourism development. The study identifies the priority directions in the organization of tourism services and develops recommendations for their improvement.

This article is devoted to a comprehensive analysis of the possibilities, problems, and prospects for the development of the small business and private entrepreneurship sector of Uzbekistan in the context of the digital economy. The study examines the mechanisms of the impact of digital transformation on small businesses, an analysis of the current situation, foreign experience, and best practices. The digital economy creates enormous opportunities for small businesses: expanding market boundaries, reducing operating costs, and introducing new business models. Although digital transformation is developing rapidly in Uzbekistan, the level of use of digital technologies in the small business sector lags behind the indicators of developed countries. The article presents proposals for developing digital literacy programs, creating financial support mechanisms, and improving infrastructure to accelerate the digitalization of small businesses.

The article examines the development of tourism business and ways to improve its competitiveness in the republic, which is becoming one of the important tasks of the economy. This area plays an important role not only in ensuring economic growth, but also in improving the standard of living of the population, increasing employment and strengthening social stability.

This article examines the issues of integrating the United Nations Sustainable Development Goals (SDG) into the regional development programs of the Republic of Uzbekistan. The study applied content analysis to more than 20 normative-legal documents adopted between 2017 and 2023. The results indicate that in some regions the principles of the SDG are strongly embedded, while in others they are only mentioned at a general level. The paper identifies differences in the degree of integration across regions and provides recommendations for strengthening conceptual approaches, adapting indicators, and enhancing interregional cooperation.

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.

This article analyzes the importance of project management mechanisms in the non-ferrous metallurgy industry in Uzbekistan. The study examines the main instruments of effective project management, their impact on industrial development, and their effectiveness through practical examples. The article also analyzes the practical aspects and results of project management on the example of the Almalyk Mining and Metallurgical Combine. The presented proposals and recommendations will serve to more effectively organize project activities in the field of non-ferrous metallurgy.

This article explores the experience and practical analysis of using Islamic finance instruments with a focus on successful project case studies. It examines how key instruments such as mudaraba, musharaka, sukuk, and ijara have been applied in financing infrastructure, energy, and business projects across Muslim-majority countries, with particular emphasis on Malaysia and the Middle East. The study highlights that these instruments not only provide alternatives to conventional credit but also ensure ethical, risk-sharing, and sustainable approaches to financing. Lessons from successful projects are discussed for possible implementation in Uzbekistan.

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 modern approaches to the application of innovative projects in the housing and communal sector. Innovation will consider new technologies to improve energy efficiency, use environmentally friendly building materials, manage water and waste, and provide convenient services for residents. The article discusses the importance of these innovative approaches, their contribution to the housing and communal sector, and the future development prospects of these projects. Innovative projects are not only economically effective, but also play an important role in ensuring environmental sustainability. The article also focuses on financial support mechanisms, public-private partnerships and sustainable development.

This article comprehensively explores the essence, role, and significance of innovative processes in food products manufacturing services. The possibilities of improving production efficiency, enhancing product quality, and better meeting consumer needs through the implementation of innovative technologies are analyzed. Furthermore, the article substantiates the economic and social importance of modern innovative solutions within the food industry service system, their role in ensuring competitiveness, and the impact of scientific and technological progress on the development of production services. During the study, the priority directions for the development of innovative processes in the national food industry were identified, and recommendations for their practical implementation were developed.

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.

This article improves the methodology of econometric modeling aimed at sustainable regional economic development, using Qashqadaryo region as a case study. The study considers investment, employment, and living standards as key indicators, and evaluates regional development factors and their impact on economic efficiency through econometric methods. The findings are of practical relevance for shaping regional policies and sustainable development strategies

An increase of 1% in the region’s share in citrus production in the republic leads to a 0.09% growth in the total volume of citrus production. Although this level of impact shows a positive trend, it is expressed on a relatively small scale.

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.

This article analyzes the future scenarios of regional socio-economic development in the context of forming an innovation economy, grounded in scientific evidence. The introduction outlines contemporary trends (digital transformation, artificial intelligence, green technologies, and climate change), while the literature review is based on several scholarly research works from prestigious journals over the past five years, encompassing the evolution of RIS (regional innovation systems), empirical models, and policy recommendations. The methodology relies on systematic literature review (SLR) and scenario planning. The results delineate three scenarios: optimistic (2–5% growth through digital integration), pessimistic (inequality and stagnation), and mixed (transformative adaptation). The conclusion proposes strengthening RIS and investing in green innovations

The article examines the problems of beekeeping, availability of opportunities, beekeeping products, market relations and beekeeping in the country of Ethiopia. The presence of beekeeping practices, marketing system, beekeeping exports, opportunities and restrictions has been studied in Ethiopia. Based on the data studied, the author's views are described.

This paper applies multivariate econometric modeling methods to evaluate and forecast enterprise asset indicators in the Republic of Uzbekistan. The case study focuses on “Grant Thornton Valuation” LLC, where revenues from privatization serve as the dependent variable. Explanatory variables include the number of contracts, the number of valuation reports, the number of privatized objects, as well as the number of issued certificates and licenses. The model’s reliability was tested using descriptive statistics, correlation analysis, VIF, and ADF tests, followed by forecasting. The results provide practical insights for analyzing enterprise performance and projecting future trends.

This аrticle аnаlyzes the experience оf leаding fоreign cоuntries in the develоpment оf the tоurism industry. Sustаinаble tоurism, digitаl technоlоgies аnd methоds оf preserving culturаl heritаge were studied using the exаmples оf Germаny, Jаpаn аnd Turkey. Recоmmendаtiоns оn the аdаptаtiоn оf these prаctices fоr Uzbekistаn аre given.

This study analyzes the role, importance, and mechanisms of the circular economy in achieving sustainable development. The circular economy contributes to rational use of resources, reduction of waste, and ensuring environmental sustainability. Furthermore, this model harmonizes economic growth, social well-being, and environmental protection through the establishment of sustainable production and consumption systems. The research examines the advantages of the circular economy, international experience, and opportunities for its implementation in the national economy.

The article examined the integration of the digital economy and public debt management, as well as the formation of new financial models. Innovative areas of Public Debt Management based on Artificial Intelligence, big data, Blockchain and fintech technologies were analyzed. Scientific conclusions were developed based on international experience and macroeconomic indicators of Uzbekistan.

This scientific study is devoted to a comparative analysis of the economic efficiency of tax incentives and subsidy policies in the development of the hotel industry in Uzbekistan and South Korea. The work comprehensively studies the methods of financial stimulation of the hotel sector, their impact on investment attractiveness and regional economic 

growth based on the experience of the two countries. The main objective of the study is to determine the effectiveness of economic instruments that support the development of the hotel industry, in particular, through tax incentives and state subsidies. At the same time, the practical results of public-private partnership mechanisms are also evaluated based on empirical evidence. During the study, the relative advantages of the effectiveness of financial approaches used in Uzbekistan and South Korea are determined; The impact of tax and subsidy policies on reducing interregional disparities and increasing tourism potential is assessed; An incentive model adapted for Uzbekistan, based on international best practices, is developed. This study is of practical and theoretical importance for economists, analysts, tourism decision-makers, investment policymakers, as well as postgraduate researchers. The study not only highlights existing economic and institutional problems, but also puts forward scientifically based proposals for their solution. Therefore, this work serves as a reliable source for creating a sustainable tourism policy. The scientific novelty of the study is the first systematic comparative analysis of the practice of applying tax incentives and subsidies in the hotel industry of Uzbekistan and South Korea. This work identifies the impact of tax incentives on criteria such as investment activity, regional development, and service quality. In addition, an incentive model adapted to national conditions and focused on economic efficiency was developed, and practical recommendations were given for the development of tourism infrastructure based on public-private partnerships.

This study is devoted to analyzing the role and importance of the innovation project management system in improving the efficiency of industrial enterprises. The essence of the innovation project management system is revealed through the features of functioning under uncertainty and creative environments in modern industry. A comparative analysis of the duration, risk level, and expected outcomes of each type of innovation is presented. The research results prove the strategic role of the innovation project management system in ensuring long-term economic growth by increasing the competitiveness of industrial enterprises, entering new markets, improving productivity, and reducing costs. The study concludes that, under modern globalization, the ability to professionally manage innovation projects is a vital necessity for industrial enterprises.

The article examines the role of Islamic banking in stimulating the inflow of investments into the real sector of the economy. Islamic financial institutions, based on Sharia principles, ensure fair risk-sharing, transaction transparency, and a focus on projects with real economic value. Based on an analysis of theoretical foundations and the experience of countries with a developed Islamic financial system, it is revealed that Islamic banking contributes not only to attracting domestic and foreign investments but also to enhancing the stability of the financial sector. Particular attention is given to the prospects for implementing Islamic banking in Uzbekistan as a factor in supporting small and medium-sized businesses, developing infrastructure, and strengthening trust in the banking system.

This article defines the concept of migration. It examines the factors influencing population migration and provides a statistical analysis of migration processes in Uzbekistan. Directions for measures to regulate labor migration are also developed. Furthermore, the article studies the methods used by foreign countries to directly influence the regulation of migration processes and analyzes global experience in this field. The interrelationship of labor force transformation in the context of migration and employment is also explored.

This article highlights modern methods of data analysis in tourism management, particularly the role of artificial intelligence and big data technologies. The study examines the possibilities of identifying tourist needs, personalizing services, and making effective management decisions through large-scale data. The importance of intelligent technologies in fostering innovative approaches, increasing competitiveness, and enhancing efficiency in the tourism sector is also demonstrated.

This article analyzes the specific aspects of organizing the accounting for lease transactions in accordance with IFRS 16. In particular, it examines the recognition and presentation of the right-of-use asset and lease liability in the financial statements. The study explores the conditions for recognizing the right-of-use asset and lease liability, as well as the issues related to their disclosure in the notes to the relevant financial statements.

The article presents a comprehensive review of the foreign experience in the development of tourist villages over the past ten years. Models and strategies implemented in Europe, Asia, the Americas, Africa, and Oceania are examined, along with comparative data across countries and regions. Special attention is given to the analysis of economic effects, local community involvement, and the role of international initiatives such as the UNWTO Best Tourism Villages program. Case studies from Indonesia, Japan, France, and Mexico demonstrate successful practices in the sustainable development of rural tourism. The study identifies key risks — loss of authenticity, environmental pressure, rising prices, and social transformations — and offers recommendations for their minimization. The article emphasizes that tourist villages are becoming an important tool for sustainable socio-economic development, contributing to the preservation of cultural heritage, job creation, and diversification of regional economies.

This article highlights the role and importance of interregional tax inspection in improving large-scale reforms aimed at creating favorable conditions for conducting business activities in the tax sphere in the country and further strengthening the confidence of business circles. At the same time, some important reforms in the organization of makhallabay work in the tax system of Uzbekistan are studied, foreign experience is studied, scientific and practical conclusions and proposals are developed on its application in our country.

The development of the Islamic microfinance system in the Republic of Uzbekistan is of great importance for ensuring financial inclusion and economic growth. The research analyzes the structure of Islamic microfinance institutions, their performance indicators, and development prospects. The results show that there are opportunities for further system development through improving the legal framework and implementing international experience.

This article provides a systematic analysis of the practical application of offsetting criteria. Based on a comparative analysis and a summary of research, key conclusions and recommendations are provided for increasing the transparency and investment attractiveness of Uzbek companies, harmonizing accounting, and enhancing the transparency of financial reporting.

This article examines the views of local and foreign scholars on the use of econometric models in the analysis of direct taxes, its socio-economic significance, and theoretical and legal issues. Also, based on the results of their research on the topic, conclusions and proposals have been developed to improve the use of econometric models in the analysis of direct taxes.

The article is devoted to the study of mechanisms for integrating digital technologies into the system of ensuring the economic security of industrial enterprises of the Republic of Uzbekistan based on the principles of a green economy. The work analyzes the current state of digital transformation in the industrial sector, identifying the synergistic effects of simultaneous implementation of digital and green technologies. The research is based on a comprehensive analysis of statistical data for the period 2019-2024, expert assessments, and international experience. Key components of economic security in the context of digitalization have been identified: cybersecurity, technological sovereignty, operational sustainability, and environmental responsibility.

The article examines the key directions for strengthening the financial stability of enterprises in the textile industry. Particular attention is paid to the development and implementation of measures aimed at mitigating financial risks, optimizing the use of assets, and improving the efficiency of capital and reserves management. The study highlights the importance of introducing a KPI-based system to ensure systematic monitoring of the implementation of these measures and the achievement of targeted results. The proposed approach contributes to enhancing long-term economic resilience and competitiveness of enterprises in a rapidly changing business environment.

The current article concentrates on the key attributes of digital marketing metaverse as well as reviews the conceptual parts of metaverse. Moreover, it studies the elements of digital marketing metaverse mostly accustomed being implemented in garment, apparel enterprises and fashion industry.

This article provides a comprehensive analysis of the impact of export and import processes on the effectiveness of the organizational and economic mechanism in children’s toy manufacturing. The study applies the PESTLE analysis method to assess the influence of external environment factors. In addition, an integrated index model is proposed to evaluate the efficiency of the organizational and economic mechanism. The results demonstrate that economic and technological factors have the greatest impact, while social and environmental aspects play a significant role in strategic development. The article concludes with practical recommendations aimed at enhancing efficiency in the sector and ensuring the competitiveness of domestic producers in the international market.

Based on the study of the correlation and regression dependence of the mechanisms of regulation and stimulation of attracting foreign investment, forecast indicators of the development of foreign investments have been developed. Tax incentives and preferences for foreign investors are important and government investment support programs, including tax incentives, subsidies, and guarantees, are used to encourage foreign investment. Also, based on the study of the correlation and regression dependence of mechanisms for regulating and stimulating the attraction of foreign investment in the economy in modern conditions, the activity of forecast indicators for the development of foreign investment has been studied.

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.

The article examines the investment attractiveness of attracting foreign investment in the economy of Uzbekistan and the factors influencing it. Economic growth: high rates of economic growth attract investors, as they mean market growth and increased demand for goods and services. Political stability of the country: creating a stable political situation in the country or region aimed at reducing risks for investors increases their confidence in the long-term prospects. Tax incentives and preferences for foreign investors: when stimulating the attraction of foreign investment, it is important to use state investment support programs, including tax incentives, subsidies and guarantees. The article also examines the investment attractiveness of attracting foreign investment in the economy in modern conditions and the factors influencing it.

This article analyzes the innovative mechanisms for integrating ESG (Environmental, Social, Governance) principles into the corporate governance system and their impact on organizational efficiency. The study identifies factors that contribute to the sustainable development of companies, strengthening their social responsibility and environmental stability, as well as increasing corporate value through the implementation of ESG standards. The research examines the experience of implementing innovative approaches, including digital technologies, “green” investments, and responsible corporate governance models. Furthermore, scientifically grounded proposals and recommendations have been developed to assess the impact of ESG principles on economic efficiency, investment attractiveness, and corporate reputation. The results of the study contribute to a deeper understanding of modern trends in corporate governance and to the formation of sustainable development strategies for companies.

The article analyzes the role and significance of infrastructure in national development from both theoretical and practical perspectives. It examines the impact of infrastructure development on economic growth, regional stability, and social welfare. The study also substantiates the importance of attracting investments into infrastructure, financing through public–private partnerships, and digitalization processes within the framework of the national development strategy. The conclusion emphasizes that innovative infrastructure development is a crucial factor in ensuring sustainable and effective directions of national progress

This article focuses on profit and profitability indicators, which are among the most important performance indicators for a company. Suggestions and recommendations are provided for improving profit and profitability analysis at enterprises, which is crucial for increasing profits and profitability.

The agro-industrial complex is a particularly important and important sector of the Uzbek economy, and the implementation of large investment projects in this sector creates great opportunities for the development of local agricultural production, the food industry and related services. In many developing countries, including Uzbekistan, large-scale projects of the agro-industrial complex rely mainly on imported equipment, technologies and raw materials. This, along with the acceleration of modernization, has led to long-term dependence on foreign suppliers. Therefore, increasing the share of local content in such projects is a strategic priority, which strengthens the national industry, stimulates job creation and ensures the stability of the economy.

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.

The article discusses a set of key indicators that enable continuous monitoring of credit risks and provide early warning about the level of risk (low, medium, and high). Credit risks, when exceeding a threshold value established under a specific scenario, may cause serious damage to the bank’s reputation or result in financial losses that hinder the timely implementation of the bank’s strategy. The limit values of the key risk indicators, which must not be breached by the bank, are defined, and when approaching the established thresholds, measures should be taken to mitigate credit risk. The article also reflects on significant risks that the bank is willing to accept or intends to reject in order to achieve its business objectives. There are also scientific proposals and conclusions on the process of developing risk-appetite and risk profile indicators, a set of mechanisms and systems.

This article examines the efficiency of small business in the service sector of Uzbekistan and its role in ensuring sustainable economic growth. The study highlights the key determinants of development, including government support, infrastructure quality, access to financial resources, and workforce skills. Particular attention is given to the introduction of innovations and digital technologies, which contribute to the optimization of business processes, cost reduction, and market expansion. The analysis shows that despite the positive results achieved, the sector still faces several challenges such as limited access to finance, high competition, and administrative barriers. At the same time, government initiatives aimed at reducing bureaucratic procedures, providing tax incentives, and stimulating the export of services create favorable conditions for further development. It is concluded that small businesses in the service sector have significant potential to expand their contribution to the economy, especially through export development and integration into international markets. The implementation of comprehensive measures will enhance the competitiveness of small enterprises and ensure further diversification of Uzbekistan’s economy.

This article explores the characteristics of flexible employment among different generational groups in the labor market, the functioning of labor relations, and the scientific-theoretical distinctions in labor value. It evaluates the changes in the share of each age group within the total population and the proportion of people above working age in the labor force structure of Uzbekistan from 1991 to 2024. The article highlights issues of population employment in flexible and efficient forms of labor within an innovation-driven economy based on advanced information and technological developments, its impact on the sectoral structure of employment, and challenges related to workforce turnover. The study also investigates the employment status of the working-age population and the factors influencing the growth of employment in innovative entrepreneurial activities.

The article, using scientific approaches, studies in detail and reveals the role of the service sector in the economy, its essence, and also conducts a statistical analysis and study of its main indicators and development prospects.