Vol. 1 No. 1 (2023): Economic development and analysis

Socio-economic sustainable development of regions, reduction of differences between regions, strengthening of the revenue base of local budgets is one of the important directions of the state economic policy implemented in Uzbekistan today. In particular, the Development Strategy defines the task of increasing the economy of the regions by 1.6 times in the near future, such a statement of the task requires a deep analysis of the development opportunities of the regions. Based on this, this article analyzes ways to strengthen the revenue base of local budgets.

The article analyzes sukuk, which are considered Islamic securities. The experience of foreign countries regarding the issuance and circulation of sukuk has been studied. The author explained his attitude and opinions on the statistical data given in the cross-section of countries and years. Based on the results of the research, conclusions are presented that are considered important for the economy of our country. The article emphasizes the benefits of using the sukuk instrument.

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.

This article is devoted to consideration of the issues of formation of accounting policies in the organization of accounting for agricultural activities. In particular, the article presents opinions, approaches and proposals on the concept of accounting policy, its structure, the procedure for reflecting agricultural activities in accounting policies. Relevant conclusions have been formulated in reliance upon the results of the study.

This article analyzes the state of the Republic of Uzbekistan's transition to the inflation targeting regime aimed at reducing inflation and developing the economy in the medium term, the work carried out towards this goal, and future practical experiences. Also, scientific conclusions were drawn on the effectiveness of measures aimed at reducing the high rate of inflation and bringing it to the level of developed countries in the near future of our country.

This article discusses the macroeconomic aspects of leasing investment as a mechanism of modernization of reproduction of the real sector of the economy, as well as its development in the conditions of transformation of the national economy.

The article examines the introduction and development of takaful - Islamic insurance in Uzbekistan, the nature of Islamic finance and scientific approaches to its modern financial instruments, as well as revealing the scientific basis of the working mechanism and typology of takaful; The content of takoful as an economic category in the insurance market and its place, the development of takoful in the insurance market and the assessment of its current state are covered.

In the article, the economic development of the electrotechnical industry, the rate of growth of the production volume of electrotechnical products, and the export indicators of electrotechnical products are studied over the years, and the geography of product export is highlighted. Development prospects for the next period have been defined.

The article explores the content of the developing stock market, the specifics of its functioning and its relationship with the indicators of economic growth of countries, reflects recommendations aimed at improving the mechanisms of action of the stock market in the Republic of Uzbekistan.

In the article have been examined the scientific and theoretical aspects of financial market and was analyzed the dynamics of stock market’s instruments. In addition, wide variety of current problems in the stock market were identified ,also, in order to eliminate these problems were drawn up proposals and corresponding conclusions .

In this article, the stock market of Uzbekistan and securities for choosing an investment portfolio for investors operating in the stock market are analyzed based on the CAPM model and other indicators. In addition, the development prospects of Uzbekistan's stock market, problems and their solutions are thoroughly researched. Investment portfolio analysis is an important tool used to evaluate the performance of investment portfolios in the capital market. This analysis involves evaluating various assets in the portfolio such as stocks and other financial instruments. In addition, the article explores the analysis necessary for investors to assess the risk and return of their investments and maximize their returns.

This article describes the theoretical aspects of the socio-economic content of financial control, its role in regulating the financial and economic processes of society.

In this article, special attention is paid to further reducing the negative impact on the competitiveness of the republic's economy by gradually reducing the monopoly on commodity and financial markets, improving the efficiency of the system of granting benefits and preferences, as well as reducing the regulatory burden on business entities and radically improving the interaction of taxpayers in the implementation of tax administration and the fulfillment of tax obligations of the republic.

This article focuses on improving tax administration related to profit tax. Income tax is an important source of revenue for governments, and effective tax administration is essential to ensure effective revenue collection and compliance by taxpayers. 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 are studied, foreign experience and scientific-practical conclusion on its application in our country are studied. and sugGEStions are formulated.

In the article, at the current stage of the liberalization and modernization of the economy in the Republic of Uzbekistan, the impact of taxes on the financial and economic activity of enterprises and the new content and importance of its effective management, priority tasks and specific features are scientifically justified.

This article is devoted to the role of indirect taxes in the tax policy of the Republic of Uzbekistan. Based on the analysis of data obtained from practice, conclusions and proposals are given for optimizing the shares of direct, indirect, resource fees and property taxes in tax revenues.

The article describes the development of the textile industry in our country over the years of independence, the practical experience of state support for this industry. The studies of domestic and foreign scientists who conducted research on the management of the financial activities of textile enterprises, the organization and management of clusters, and the determination of the advantages of clustering production at textile enterprises were studied. Based on the results of the study, scientifically based recommendations were prepared aimed at improving the management of enterprises in the textile industry of Uzbekistan.

In the Republic of Uzbekistan, special attention is paid to ensuring the required level of collection of taxes and other mandatory payments, organizing the activities of large taxpayers, implementing the tax administration of taxpayers, and fundamentally improving the provision of service and technical services based on mutual cooperation in the fulfillment of tax obligations.

The purpose of this article is to research the development experience of the Islamic finance industry in Malaysia, including the history of the development of Islamic finance, the formation of the necessary infrastructure for the establishment of Islamic finance services, the country's place in the Islamic finance development index, the importance of research institutions contributing to the development of the Islamic banking and finance industry, Islamic project finance practices and development barriers and solutions are explored. Also, the practice of Islamic financing of investment projects in Uzbekistan was analyzed, and directions for applying Malaysia's experience in Uzbekistan were considered in the development of measures to eliminate obstacles to the development of the Islamic financial system.

The article examines the foreign practice of granting tax benefits to business entities. Tax incentives given to business entities are usually aimed at stimulating certain activities, stimulating economic growth and encouraging investment. At the end of the research work, the author formulated conclusions and suggestions.

When assessing the risk of a portfolio using the Markowitz optimal portfolio formation model, it was found that a high level of risk makes stocks less attractive for investment. To minimize the risk of the portfolio, the Markowitz model is modified taking into account risk factors. In the article, using a modified Markowitz model, by means of covariance analysis and optimization of stock shares using the EXCEL office program and available open data, a portfolio with minimal risk was created and the results were described.

This article covers aspects related to increasing investment attractiveness and reporting transparency in the preparation of consolidated financial statements in joint-stock companies based on international standards of financial statements. The organizational and methodological aspects of the preparation of the consolidated financial statements according to the international standards of financial statements are revealed, paying attention to the elements of the report on the statement of financial position, profit and loss and cash flow.

In the article, a study was conducted on the effectiveness of using econometrics in the analysis of tax benefits, and researches of foreign scientists were studied. The hypothesis that can be formed in the analysis of the relationship between tax benefits and the production of industrial products is considered and scientific conclusions are formed at the end of the topic.

The article presents an analysis of the sociological survey results conducted to study the level of education and employment rates of specialists in the field of digital technologies (DT), as well as to assess the development features of the labor market in this sphere.

The scientific article examines the factors affecting the liquidity of commercial banks during the current banking crisis. In this case, the bank's liquidity depends not only on the bank's internal but also external factors. Also, the rational allocation of resources from the point of view of generating income has a positive effect on the financial stability of banks, in particular, on their liquidity. At the moment, the low quality of loans allocated by banks and the increase in the volume of problem loans have a negative impact on bank liquidity.

In this article, the foreign experience of financing professional education is studied, and the opinions of foreign economists on financing education are presented. Also, discussions were held and conclusions were drawn regarding the current relevance of financing professional education, its impact on the country's economy.

In this article, proposals and recommendations are formulated based on the experience of the Republic of Kazakhstan on the accounting of hydrocarbon raw materials extracted from the ground and the formation of reporting balances.

This article deeply analyzes the attractiveness of investments in the strategic development of the textile industry, which is one of the leading industries in Uzbekistan, and the methodological aspects of its management, as well as offers and recommendations on this issue.

This article discusses the key properties of the risk management system, analyzes the essence and features of building an effective risk management system. The main methods of risk management in relation to investments and investment activities are defined and schematically presented.

This article considers the methodology for assessing the effectiveness of innovative activities at telecommunications enterprises in Uzbekistan. The main indicators taken into account in the methodology are the level of innovation activity, economic and social results from innovation. The methodology will assess the effectiveness of innovation activities and determine the directions for further improvement.

The article is devoted to the study of the theoretical foundations of the accounting of financial results, the adaptation of today's relevant accounting to international standards, the study of the accounting of financial results was carried out. Also, within the framework of economic literature, problems related to the industry in our country and their elimination were analyzed, and conclusions were drawn at the end.