Vol. 3 No. 1 (2025): Economic Development and Analysis

The purpose of this article is to study the economic role of intellectual capital and the characteristics of its reproduction mechanism and inclusion in economic circulation. It is emphasized that understanding the patterns of the process of intellectual capital inclusion and creating the necessary conditions for this are currently the most topical problems of economic theory and practice. The article studies the economic role of intellectual capital and the features of its reproduction mechanism and inclusion in the economic circulation using the comparative method as a research method.

The article analyzes the economic significance of the Islamic capital market ecosystem and its role in the modern financial system. It examines the development of financial instruments such as sukuk, Islamic stocks, and ETFs, as well as the role of Shariah boards and international institutions in fostering an atmosphere of trust. The research highlights the necessity of introducing innovative financial products and fostering international cooperation for the sustainable development of Islamic capital markets. This market plays a crucial role in the global economy by facilitating investment, fairness, and stability.

The article studies the views of leading world scientists on problems and solutions in agricultural financing, describes existing problems and solutions in agricultural financing, analyzes the problems and solutions in agricultural financing in the top 7 most developed agricultural countries, and provides substantiated conclusions and proposals for solving problems in agricultural financing in our country.

This article explores the problems associated with the activities of risk-sharing financing models, primarily, in terms of Islamic financial instruments. It lists the disadvantages of risk-shifting mechanisms and the achievements of risk-sharing financing. Simultaneously, it discusses the main causes of problems with risk-sharing financing and strategies to eliminate them. It analyzes the problems connected with information asymmetry, moral hazard, adverse selection, principle-agent relations, and incentive structures.

In this article, the issues of developing the audit system of the Republic of Uzbekistan on the basis of international experience are widely studied. The study analyzed the international practice of regulating audit activities, including the experience of the United States, United Kingdom, Germany and Japan. Scientifically based recommendations have been developed to introduce international audit standards, improve auditors’ skills and improve audit quality control mechanisms. The article analyzes the current state, achievements and shortcomings of the audit system of Uzbekistan and sets out directions for its adaptation to international standards. Conclusions have been formulated to ensure the competitiveness of the national audit system by introducing modern mechanisms for regulating audit activities, increasing personnel capacity and strengthening quality control.

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.

The methods of management, technological innovations, efficient use of resources and digital transformation used in modern international practice were studied, and their application for local enterprises was assessed. The study analyzed the successful experiences of the oil and gas enterprises of the USA, Norway, Russia and other advanced countries, and highlighted the factors that had a positive impact on their economic efficiency. The results of the article will serve to develop strategies aimed at increasing efficiency at oil and gas enterprises of Uzbekistan.

Ensuring the sustainable development of industrial enterprises in the face of strong competition should include not only the achievement of high economic results, but also the solution of environmental problems through the use of available resources to achieve it. Therefore, this article examines the issue of improving the mechanisms to ensure the sustainable development of textile enterprises on the basis of a flexible management system.

The article discusses the risks faced by commercial banks in their daily activities, which can negatively affect the financial condition and stability of banks. Banks face several types of risks in their activities. For this purpose, financial, operational, strategic, reputational, legal, international, natural disaster and environmental risks, medical and health, security, cost, technological risks are studied, and the requirements developed by the Basel Committee for studying the risks of banks are also studied.

In our country, a youth policy has been developed for the younger generation, especially for them to take their place in society, and this policy has been strengthened by a legal basis and is enshrined in our main document, the Constitution of the Republic of Uzbekistan and a number of regulatory documents, as well as a statement of research aimed at ensuring profitability in increasing population entrepreneurship.

Scientific proposals and practical recommendations are given, paying attention to issues such as the current situation and solutions observed in the population, the scientific potential of the population, the situation in education, assistance to the population with poor social status, providing them with modern education in achieving a level of spiritual maturity, and especially providing them with employment.

The article develops recommendations on the application of the proposals and recommendations on the role of banks in increasing population entrepreneurship in the process of compiling reports of JSCB "Mikrokreditbank".

Internship programs are increasingly recognized as strategic tools for enhancing organizational performance and addressing skill gaps in Small and Medium-Sized Enterprises (SMEs). This research explores the multifaceted impacts of internships on SMEs, including productivity, innovation, and employee retention. The study employs a mixed-methods approach, integrating quantitative data from SME performance metrics and qualitative insights from interviews with SME managers and interns. Results indicate that structured internship programs positively influence SME growth and competitiveness while offering potential challenges that require mitigation.

The article presents the main areas of use of digital business in the digital economy and medical services marketing. The article is devoted to the trends in the digital economy, medical services marketing, in order to improve the quality of medical services by ensuring competition in the healthcare system, in particular, the medical services market, and presents methods that can be used to conduct an analysis of each trend

This article analyzes the changes in logistics in the production system and its place and importance for the country's economy, prospects, problems, possibilities of logistics on an international scale, scientific, theoretical and practical views of foreign scientists on this topic. The conclusions and suggestions concerning the problems of the logistics system in the economy of Uzbekistan are presented

For many companies, goodwill is the most significant asset, for which such concepts as identifiability and isolation are not typical. Goodwill simplifies asset manipulation, but at the same time, neither many accountants nor the management of these companies know how to accurately and correctly evaluate goodwill, since its real value is formed when the organization is sold. But goodwill evaluation is necessary, and goodwill can be evaluated in various ways. The article considers the main methods of goodwill evaluation, suggests ways to improve them and develops its own method for evaluating goodwill.

This article is devoted to the analysis of the growth of the use of information and communication technologies (ICT) services, its impact on various sectors of the economy, and the new opportunities and problems it creates. The study examines the effectiveness of using ICT services and their impact on economic growth, as well as important aspects such as economic inequality and cyber security.

The article examines key methods for asset valuation based on international standards and ratings. Methods such as fair value, net present value, and multipliers are analyzed, along with rating agency methodologies. The importance of international experience and the benefits of using modern technologies in asset valuation are highlighted

Thе articlе is dеvotеd to thе pеculiaritiеs of consumеr bеhavior managеmеnt basеd on digital tеchnologiеs. The article discusses the strategies of advertising and promoting products or services using digital marketing tools in modern business, as well as the effectiveness of information about products and services reaching consumers through digital platforms.

The article discusses the development of a commercial risk management concept aimed at a holistic presentation of scientific hypotheses and ideas, patterns, goals and objectives, principles and functions of management, theoretical and methodological issues related to management methods and methodology for developing risk management strategies in modern enterprises. Based on the proposed risk management concept, a conceptual model is proposed that makes it possible to philosophically and conceptually comprehend the essence of risk management based on the basic rules of modern concepts of commercial, commercial management, strategic management and risk management, clarify possible sources of commercial risks, clarify the interrelation of a complex of scientific knowledge on risk management.

This article analyzes the level of development of Uzbekistan's securities market, as well as existing problems and shortcomings. The study examines the current state of the stock market, the activities of government and private sector securities, and their economic efficiency. Key issues identified include the low liquidity of the securities market, the limited range of investment instruments, weak integration into international financial markets, and a lack of financial literacy. Additionally, the article explores factors such as the underdevelopment of capital market infrastructure, information asymmetry, and the limited opportunities for Islamic finance.

This article examines the role and significance of the exchange rate in ensuring macroeconomic stability in Uzbekistan. The focus is on the economic consequences arising from changes in the national currency’s exchange rate, particularly on inflation levels, the balance of foreign trade, and economic growth. The study analyzes the Central Bank's currency policy, methods of managing foreign exchange reserves in the national economy, and factors affecting external economic activities. The article reviews the volatility of the exchange rate and its impact on economic stability based on international experiences, offering effective mechanisms that can be applied in the context of Uzbekistan. This article holds theoretical and practical significance for specialists, researchers, and public administration representatives dealing with currency policy and macroeconomic stability.

The tourism industry in the Russian Federation represents a significant sector, contributing to the nation’s GDP and employment while showcasing its cultural and geographical diversity. In the face of ongoing global transformations, the industry must navigate various challenges, such as economic instability, fluctuating consumer preferences, and the advent of advanced technologies. This article explores how Russian tourism enterprises can cultivate technological leadership through the adoption of artificial intelligence (AI) and big data analytics, how the industry can adapt to structural changes via digitalization, and how state policies influence the development of smart tourism. By analyzing successful case studies and illustrating the role of government initiatives, this study underscores the critical importance of innovation in steering the future of Russia’s tourism sector.

Improving the efficiency of resource use in the enterprises of the oil and gas industry is today one of the priorities for ensuring economic and environmental stability. This scientific study analyzes advanced technologies aimed at saving resources, automating production processes, improving energy efficiency and ensuring environmental sustainability in industrial enterprises. On the basis of world experience, strategic approaches to the effective use of resources are studied, the effectiveness of which is assessed economically and technologically. At the same time, the existing problems at the enterprises of the oil and gas industry of our country are analyzed and proposals and recommendations for their elimination are developed.

Women play a pivotal role in reshaping Human Resource Management (HRM) practices, contributing to diversity, innovation, and inclusive work environments. This research explores the transformative impact of women in HRM, focusing on their leadership styles, the barriers they face, and their contributions to organizational success. Through a mixed-methods approach, including surveys, interviews, and case studies, this study highlights the unique strategies employed by women in HR and the resulting implications for HR policies and practices. The findings underline the need for systemic support to overcome gender biases and amplify women’s influence in HRM.v

This paper examines the trade dynamics of landlocked Central Asia, with a particular focus on Uzbekistan. The geographical disadvantages of Uzbekistan, a double-landlocked country, significantly impede its trade competitiveness due to high transportation costs and prolonged transit times. Historically dependent on exports of commodities such as cotton, gold, and natural gas, Uzbekistan’s economy remains vulnerable to global market fluctuations. To mitigate these challenges and enhance its trade potential, the study underscores the necessity of diversifying into value-added sectors and improving trade logistics infrastructure. By employing the gravity model of trade, the paper evaluates the impact of trade facilitation measures on bilateral trade volumes within the Central Asian region. The findings highlight the critical role of infrastructure development, customs modernization, and regional cooperation in bolstering Uzbekistan’s trade efficiency. The analysis reveals that countries with advanced trade facilitation measures engage in higher trade volumes with Uzbekistan, suggesting that strategic investments in transport infrastructure and regulatory reforms are pivotal. These efforts are essential for integrating Uzbekistan more effectively into global markets and fostering economic growth within the region.

This article examines the importance of good corporate governance in increasing the capital value of Uzbek joint-stock companies. The article examines approaches to developing an effective management methodology in joint-stock companies based on agency theory, stakeholder theory, and resource dependency theories. The study analyzes the increase in capital value through modern financial indicators, including ROI (return on investment), EVA (economic value added), and ROE (return on equity). The theoretical and practical approaches presented in the article conclude with recommendations aimed at improving the management systems of joint-stock companies in the conditions of Uzbekistan and increasing their market value.

This article analyzes the main directions of the European Union’s "Green Deal" strategy. It discusses measures for decarbonizing the economy, transitioning to renewable energy sources, and ensuring environmental safety. The analysis shows that the Green Deal contributes to economic growth and strengthens environmental sustainability. Implementation challenges and recommendations are also presented.

This article provides detailed information and analysis of each of the elements of taxation and the relationship between the tax base and these elements. In particular, it examines how the composition of tax elements plays a role in the formation of the tax base and ensuring the financial stability of the state. It also discusses the issues of expanding and optimizing the tax base in order to increase the efficiency of tax systems and stimulate economic growth.

This paper analyzes the structure of assets that ensure the stability of commercial banks and the factors affecting them using econometric methods. The main purpose of the study was to study such factors as the quality of banks' assets, liquidity indicators, the structure of the loan portfolio, as well as external economic factors. The results obtained using econometrics methods help commercial banks make important decisions to improve their sustainability. The practical significance of the research lies in the fact that it serves as a methodological basis for the formation of strategies aimed at the development of banking activities.

This article analyzes the processes of preparing and analyzing the financial statements of joint-stock companies in Uzbekistan. Issues related to the transparency of financial statements and their alignment with international standards are discussed, including opportunities to enhance investment attractiveness through the application of IFRS requirements. A comparative analysis of national and international reporting standards is provided, along with the advantages of using modern digital technologies in financial analysis. Based on the conducted research, recommendations are proposed to ensure the financial stability of the corporate sector and its future development.

This article examines retail banking products in commercial banks and their impact on the efficiency of banking activities. Through a comprehensive analysis of relevant literature and empirical data, the author studied various dimensions of retail banking products and their impact on banking efficiency. In addition, the article conducted research and analysis on the areas of transformation and digitization of banks, the role of retail banking products in increasing bank income, improving customer relations, and saving bank costs. In general, the article examined how retail banking products contribute to the efficiency of banking activities and conducted a comprehensive analysis on the example of JSCB with foreign capital “Hamkorbank”.

This article analyzes the current state of the financial markets of countries such as Malaysia, Indonesia, and Bangladesh, which operate in a dualistic financial system by integrating the alternative financial system into the conventional financial system. In particular, this article focuses on a comparative analysis of the participation of Islamic and conventional banks in the financial markets of Malaysia, Indonesia, and Bangladesh, examining the state of financing of the production and service sectors, attracting investments, and other types of service activities. This study mainly uses a quantitative approach.

Fire risk management in residential buildings is a critical aspect of ensuring safety and minimizing loss of life and property. This study explores the theoretical and methodological foundations of fire risk management by examining key components, including fire risk theories, advanced methodologies, human behavior, building design, and regulatory frameworks. Technological innovations such as IoT-enabled fire detection systems and AI-driven predictive modeling are identified as transformative tools for proactive risk mitigation. The role of community engagement and fire safety education in reducing fire incidents and fatalities is also emphasized.

The article examines the transformation and development of the banking sector in Uzbekistan at the present stage, its specific legal aspects and features, as well as the existing problems based on practical data. Based on the conducted research, practical proposals and scientific recommendations have been developed.

This article analyzes the regulatory legal framework related to the National Sustainable Development Goals (NSDG) and evaluates the current state of budget expenditure tagging aligned with these goals. It highlights potential challenges in tagging budget expenditures to correspond with the NSDG and proposes recommendations for implementing a structured tagging procedure. Additionally, the article emphasizes the importance of integrating the tagging process with specific tasks under the NSDG framework, rather than focusing solely on overarching goals. This approach facilitates data-driven decision-making by enabling targeted allocation of funds, identifying NSDG areas that require additional financing, and assessing the effectiveness of expenditures. Examples are provided to illustrate how task-oriented tagging enhances budget planning and resource utilization.

The article examines the issues of modeling the impact of property taxation on macroeconomic indicators. The characteristics of property tax modeling, methods for assessing tax potential, and their advantages and disadvantages have been analyzed. Foreign experience in examining the role of property taxes has been studied, and approaches divided into three groups have been systematized. Based on the results of research on the impact of property tax on macroeconomic indicators, proposals and recommendations have been developed.

This article discusses the concept of AI, its applications, advantages and disadvantages of introducing AI into the economy. The research of international organizations on the impact of AI on workplaces is reviewed. Measures to solve personnel problems in Uzbekistan are also indicated.

This article discusses one of the methods of Islamic financing – istisna, which is one of the methods of financing financial institutions, and also reveals its essence. The features and specificity of istisna, as a method of financing based on the principles of Islamic economics, are considered. The features of accounting for istisna as a financial instrument, as well as its advantages and disadvantages compared to other financial instruments, in particular, salam, are covered. It also sets out the legal basis and procedures for applying this instrument. The forms of payment in istisna and the sequence of transactions using this instrument are consistently analyzed. Also analyzes the main similarities and differences of the istisna instrument with financial instruments offered by traditional financial institutions. The article concludes with conclusions about the benefits of using the istisna tool.

This article discusses the theoretical foundations of income tax liabilities and their accounting issues. Directions for improving accounting for income tax liabilities based on international financial reporting standards are indicated.

This article evaluates the role of private property in the development of the national economy of Uzbekistan, examines the status of private sector entities, development trends, and conducts a comparative analysis of their investment activity. The article investigates the principles, characteristics, and implementation stages of privatization of state property in the country, as well as the content, structure, and improvement of economic reforms aimed at supporting the sector. It also explores the factors of private property development, prospects for structural development, and provides scientific proposals and practical recommendations focused on ensuring sustainable economic development through the digitalization of small businesses and private entrepreneurship.

This article examines the innovative potential of the regions of the Republic of Uzbekistan, including methods for its assessment, analysis of results, and discussion of its significance for regional development. An integral calculation method based on normalized indicators is presented, taking into account economic, scientific, personnel, technical, and information-communication factors. The innovative potential of the Syrdarya region is analyzed, and its position among other regions is determined.

In this article, it was analyzed ways to improve the quality and efficiency of investment activities of insurance organizations. At the same time, suggestions and recommendations were made regarding further increasing the participation of insurance organizations in investment processes.

The article presents scientific proposals and practical recommendations for the formation of accounting policy in the Republic on the basis of the requirements of international standards of financial reporting, improvement of its methodology. In the formation of accounting policy, special attention is paid to its general, methodological, technical and organizational issues. The report also mentions the development of accounting policy for accounting and tax purposes, the requirements for it, amendments to the accounting policy, the procedure for reflecting assets and liabilities in the accounting policy.

There is a need to implement targeted and long-term work to reduce the unemployment rate, ensure effective employment, improve the living standards of the population, organize a labor market that is adaptable to today's changes in nature and resource scarcity, and ensure employment in professions that are adaptable to any conditions.

This article examines the role of investment portfolio management in the effective management of bank financial resources, the state of investment portfolios of commercial banks and their impact on asset liquidity. According to the research materials and methods, the definitions and opinions given by a number of foreign and domestic economists-scientists on the topic were studied, and the author explained their meaning. In addition, the article provides proposals and practical recommendations for the development of a draft regulatory legal document on the management of financial resources of commercial banks of the Republic of Uzbekistan, and the development of a program of measures aimed at managing assets in commercial banks.

Рақамли трансформация замонавий бизнеснинг ажралмас қисмига айланяпти ва сунъий интеллектни (СИ) компания жараёнларига жорий этиш самарадорликни ошириш учун янги имкониятлар яратади. Аммо маълумотлар ҳажмининг ўсиши билан уларни ҳимоя қилиш ва махфийлик принциплари бўйича қонунларга риоя қилиш муҳим аҳамиятга эга. Ушбу мақолада рақамли трансформациянинг асосий жиҳатлари ва СИнинг маълумотларни ҳимоя қилиш қонунчилигига мувофиқ жорий этилиши кўриб чиқилган. Махфийликни таъминлаш методларига, жумладан маълумотларни анонимлаштириш ва шахсий маълумотларни ҳимоя қилиш учун машина ўрганиш алгоритмларидан фойдаланишга алоҳида эътибор қаратилган.

Economic security is a key element of sustainable development, especially in the context of global changes associated with the transition to a «green economy». In the Republic of Uzbekistan, this process is becoming strategically important, given the need to optimize environmental management, increase energy efficiency and introduce innovative technologies. The article examines the main challenges and prospects for ensuring economic security in the context of the transition to a «green economy». Special attention is paid to the issues of economic diversification, the development of renewable energy sources, the improvement of the legislative framework and the strengthening of institutional mechanisms. The presented measures are aimed at creating conditions for sustainable growth, reducing the environmental burden and increasing the competitiveness of the national economy.

In this article, the factors affecting the level of problem loans are studied. Many factors such as macroeconomic, financial, social, and personal factors are discussed in the analysis. Macroeconomic conditions, especially inflation, unemployment, and credit rates, credit problems will have a big impact on the level. Also, the credit policies of financial institutions and the low level of financial literacy may also have a negative effect on the ability of credit borrowers to repay their debts. Social factors, for example, people not being able to accurately assess their financial situation or not being well prepared for economic shocks, cause the level of problem loans to increase. Personal factors, including the borrower's ability to make rational financial decisions, personal past economic experience, or problems related to forgotten obligations play a large role.

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.

In the article, the reasons for the slow development of the republic's desert-pasture animal husbandry and the factors of sustainable development, in particular, issues such as strengthening the feed base, optimizing production units and forming the infrastructure, the economic efficiency of processing livestock products, and developing reasonable proposals for the sustainable development of the sub-group are developed.

The article highlights the favorable conditions established for the growth of small business and private entreprenurship in New Uzbekistan and provides recommendations for further advancing this sector.

This article analyzes the main directions for fundamentally improving the investment climate in Uzbekistan. In particular, it emphasizes the importance of such factors as strengthening and stabilizing the legislative framework, providing reliable guarantees of investors’ property rights, combating corruption, and reducing administrative barriers. It also examines issues related to offering tax and customs benefits, deepening public-private partnership (PPP) and privatization processes, modernizing transport and energy infrastructure, training qualified personnel, pursuing digital transformation, and expanding international trade cooperation. It is noted that comprehensive and consistent measures in these areas constitute one of the key prerequisites for enhancing the business environment in Uzbekistan, increasing trust among both foreign and local investors, as well as ensuring economic growth and the welfare of the population.

This article analyzes the issues of reducing the scale of the shadow economy through digitalization. The implementation and development of electronic payment systems, as well as proposed measures to reduce the shadow economy in the country, are discussed. The international experience in developing e-commerce platforms and mechanisms for VAT payment is reviewed.

The article analyzes the development of insurance companies in the digital economy, changes in their business processes, the introduction of digital and financial technologies in the industry, as well as the competitive advantages they provide to companies.

This article reveals the features of pension payments indexation in ensuring the well-being of the population, and analyzes the current state. The experience of foreign countries in pension indexing was also studied, and proposals and recommendations for applying the best foreign experience in our country were developed.

The article focuses on the importance of public finance in a market economy, reflects the essence of the reforms carried out by the government of developed foreign countries in the field of improving the efficiency of public finance management at the current stage of the economy, analyzes the results of the rating conducted by international financial organizations in the field of openness of budget indicators. The analysis showed that the promising foreign experience in public finance management is the active introduction of results-based budgeting, the development of a model for evaluating the effectiveness of public finance management, the formation of fiscal rules, improving budget planning, increasing budget transparency, etc.

This article covers the analysis of legal frameworks for the organization of initiative budget processes and the analysis of the projects implemented in the process of “Initiative Budget” conducted through the “Open Budget” information portal. Proposals have also been developed for a co-financing mechanism, which would allow initiators to use the money spent on collecting votes to finance the project.

The description of income and expenses as an object of accounting is researched in the article, in which the definitions of income and expenses as an economic category given by foreign and domestic scientists, the procedures presented in national and international standards are revealed. Also, as a result of research, theoretically improving definitions of income and expenses in accounting were developed by the author.

The article explores the economic content and significance of ensuring economic
and financial stability of insurance companies. It examines the economic environment of
insurance, its sensitivity to changes, and, through financial and statistical analysis, the scientific
and practical aspects of ensuring the stability of insurance companies are studied. The article also
discusses risk management strategies, regulatory documents, and their financial impact, which
are essential for maintaining stability. The financial stability of insurance companies not only
influences the sector itself but also has a significant impact on the national economy. Therefore,
the article presents proposals and recommendations aimed at strengthening the insurance system
in the economies of various countries.

Small business plays a key role in the economy of Uzbekistan, contributing to the creation of jobs, the development of innovations and improving the quality of life of the population. Despite the supportive measures of the state, small businesses face a number of obstacles, such as a high tax burden, bureaucratic barriers and limited financial resources. The purpose of this article is to comprehensively analyze the state of small business in Uzbekistan, identify the main problems and proposals for their solution. The article examines current trends in entrepreneurship, provides statistical data illustrating the growth and development of the sector, and offers recommendations for improving the business environment. The analysis confirms that small business in Uzbekistan has significant potential, but requires further state support and optimization of existing measures.

The article clarifies the concept of loss as an object of accounting in order to improve the accounting of expenses associated with the supply of electricity, as well as to identify and assess electrical losses, to fully objectively and systematically reflect them in accounting. It is disclosed that the losses in the economic system of the energy supply organization should be understood as the loss of the asset that exists in the organization, and the cost of sales should be understood as the expenses of the organization. When analyzing losses associated with delivery, the scientific basis for dividing them into more detailed direct losses and inefficient costs is given.

This article discusses theoretical issues of tax audit in the digital economy. The results of tax control audits by form and type are presented on the basis of information obtained from practice.

This study presents an analysis of state policy and mechanisms for creating sustainable financing systems for innovative projects in the Republic of Uzbekistan. It examines existing problems in the development of venture funds, startup ecosystems, and innovation infrastructure, as well as issues related to attracting state grants and foreign investments. The study also explores the necessity of financing through modern technology transfer and venture funds to accelerate innovative activities in the economy. Additionally, it analyzes the state of applied and fundamental scientific research and their effectiveness in being implemented in production.