OAK jurnallaridan yig‘ilgan 140147 ta ilmiy maqola: sarlavha, mualliflar, annotatsiya, kalit so‘zlar, DOI va tayyor iqtibos formatlari.
The article highlights the issues of introducing a non-taxable minimum in the system of taxation of incomes of the population, as well as scientific proposals and recommendations for determining its optimal size based…
The article examines the regulatory legal framework of Uzbekistan's tax legislation, focusing on tax legislation, tax payers' obligations and the role of tax administration bodies. The Tax Code of Uzbekistan is…
This article covers a wide range of reforms aimed at creating favorable conditions for conducting business activities in the tax and financial spheres in the country in recent years, improving the investment climate and…
In this article, the forecasting of financial resources studies the important aspects of strategic planning for regional enterprises and the complications and problems associated with predicting the financial resources…
This article presents an analysis of assets and capital efficiency indicators in private and state-owned commercial banks. The interrelation between the share of the state and indicators of financial efficiency in…
This article discusses the theoretical issues of accounting for digital financial assets. Using foreign experience, proposals are made for accounting transactions with cryptocurrency.
The liquidity of enterprises directly depends on changes in macroeconomic policy. In particular, an increase in the rate of devaluation of the national currency and the rate of inflation have a negative impact on the…
In this article, the international experience of stimulating the financial activities of enterprises through taxes is studied, and the specific features and prospects of using the positive experiences of foreign…
In this article, the effective collection of tax debts is essential to maintain a stable financial environment and ensure government revenues. Studies the strategy of improving the mechanism for charging tax debts in…
This article discusses the theoretical views of improving the efficiency of management of innovation processes in commercial banks, thanks to this, the issues of the development of the credit system have been studied…
This comprehensive study examines the theoretical issues surrounding the existence of the informal economy, exploring the complex interactions between formal and informal economic activities. It examines the economic…
In this article, a proposal has been developed in our republic to calculate resource taxes, identify existing economic problems for their collection and the organization of tax administration associated with them…
The article examines the financing of budgetary organizations and the institutional mechanisms that ensure targeted spending of funds. The budget studies of economists were studied, as well as the problems and solutions…
This article presents the concept of cash flow and its content, the definitions given to the concept in various scientific publications, the methodology for analyzing cash flow, the relevance of the topic. The article…
The new development strategy of Uzbekistan for 2022-2026 provides for bringing the volume of exports of the republic to 30 billion US dollars in 2026 by increasing the volume of industrial production by 1.4 times…
The article draws conclusions and proposals on the current state of life of the population of the country and its further improvement.
This article discusses the features of accounting for non-governmental non-profit organizations, advanced approaches and effective experience of foreign experience. In addition, the importance of non-governmental…
This article deals with the problem of assessing the effectiveness of state financial control mechanisms in modern conditions. Various approaches to measuring the effectiveness of control mechanisms are analyzed, as…
This article analyzes the role of the tourism industry in the economic development of Uzbekistan and of countries Central Asia, the author studied the measures taken to develop the tourism industry in these countries…
In this article, we will analyze the definition of the DSGE model used in macroeconomic analysis, its structure, conditions of use, and its equations. In addition, in this article we will get acquainted with the…
This article addresses topical issues of increasing the level of capitalization and strengthening the financial stability of commercial banks. In addition, the amount and dynamics of capital of commercial banks of the…
The artiсle highlights proposals сonсerning the interest of taxpayers in paying taxes by explaining that publiс expenditures are сarried out at the expense of taxes paid by them.
One of the important levers driving the modern economy is human capital. Improving the quality of human capital and enriching it occupies an important place at any level of the economy.Russian and foreign scientists pay…
In this article, based on the financial reports of the participants of the insurance market of Uzbekistan, the relationship between their financial indicators, in particular, the relationship between the return on…
In this article, proposals have been developed to identify and solve the problems of accounting and auditing obligations in the activities of commercial banks of the republic, the optimal level of formation of banking…
This article describes the content and nature of the institution of parliamentary investigation recognized in the legislation of foreign democratic states. Also, described the legal basis of the parliamentary inquiry…
This article discusses the role and significance of the health standards of IHR, the history of its occurrence and its features. The objectives and scope of the IHR, the meaning of the concept of "public health…
The article discusses theoretical views on the subjective side of the corpus delicti associated with the illegal trafficking of potent or poisonous substances, as well as problems arising with it in law enforcement…
Today, changes in the legal system of developed foreign countries are aimed at facilitating the serving of sentences by convicts against the background of the development of the principles of justice and humanity in the…
The development of information and communication technologies in the virtual space has led to the rapid development of new concepts and phenomena such as cyberviolence. Cyberviolence, which is one of today's hot issues…
During the years of independence in our republic, great importance was attached to establishing responsibility for the commission of crimes by persons with mental disorders, bringing it in line with international…
This scientific article is devoted to the issues of qualification of the act when a person commits a mistake regarding the signs of the crime provided for in the special part of the Criminal Code of the Republic of…
This article analyzes the issues of responsibility for the organization and conduct of gambling and other games based on risk. Also, the opinions of scientists are studied and debated. This article highlights the high…
This article explores contractual relations in the context of social networks, focusing on their specificity and complexity of legal regulation. The main attention is paid to the consideration of these relations as…
The article, based on an analysis of existing scientific doctrines on the concept of tax liability as well as its principles and classification, focuses on the peculiarities of the legal regulation of these issues under…
The article analyzes the main sources of the regulatory framework of the Republic of Uzbekistan, which established the introduction of a holistic assessment of the regulatory impact in rule-making. Regulatory impact…
In this scientific article, the legal bases of citizen participation in the process of norm creation and their specific features are analyzed. As a result of the analysis, existing problems regarding the legal basis of…
This article analyzes the issues of classification of corruption in the field of public education based on various criteria. The article examines the scientific views and opinions of scientists from developed foreign…
In the article, an author attempted to provide a solution to the problems observed in the practice of law enforcement and judicial practice in the Republic of Uzbekistan by comparing the legal system of Germany. It is…
In this article, the current state of investigation of unsolved crimes in previous years and the criminal- procedural aspects of ensuring the admissibility of evidence obtained as a result of presentation for…
The article explores the international-legal regulation of the provision of human rights, freedoms and legitimate interests in operational-search activities. A scientific debate and discussion was initiated on the basis…
This article analyzes the institution of attracting a person as an accused, widely used in criminal proceedings, its content, significance in establishing the truth, and the compliance of this procedure with the…
The article analyzes the objective side of the crime of smuggling, including the methods of committing a crime, using examples from criminal law and forensic practice. Also in recent years, taking into account the…
The criminal law, acquiring legal force, is valid for a certain period of time and this period of time has its initial and final moments. In order for the criminal law to work, firstly, the criminal law must be adopted…
In this article, proposals are made to improve the procedure for the execution of the sentence of correctional work by the probation service in our country, to strengthen the implementation of international standards in…
Completely new mechanisms and procedures of holistic management and continuous control were introduced on the basis of the "republic– region–district–mahalla" system, ensuring peace and stability in the country through…
In this article, for the first time, the classification of types (business models) of e-commerce in business legal relations and the concept of subjects participating in e-commerce, the signs and foundations of their…
The article considers additions and changes to the norms of the Constitution of the Republic of Uzbekistan, which are aimed at liberalizing market relations. In particular, the author cites the articles of the new…
In the article, the development history, trends and specific aspects of the service sector of the USA, Luxembourg, France, Lebanon and Latvia, where the service sector has a large share in the country's gross domestic…
The article analyzes the goals and objectives of the state regulation of land resources in different countries, as well as the goals and objectives of the implementation of land relations. The article also suggests ways…