OAK jurnallaridan yig‘ilgan 104809 ta ilmiy maqola: sarlavha, mualliflar, annotatsiya, kalit so‘zlar, DOI va tayyor iqtibos formatlari.
This article reveals for the first time the application of international standards of financial reporting in joint-stock companies, its peculiarities. In this, for the first time, special features are revealed in the…
This article analyzes the features of the application of international financial reporting standards in commercial banks, the nature and content of the international standard in banks, the analysis of interpretations of…
The tax administration plays an important role in the formation of a competitive environment for business entities in the Republic of Uzbekistan. Issues of improving tax administration and its impact on creating a more…
In developed countries, by improving the practical foundations of the credit mechanism, the role of commercial banks in the development of the real sector of the economy, in ensuring the efficiency of the use of loans…
In this article, we reviewed the current state of factoring practice using the example of the Uzsanoatkurilishbank, one of the largest banks in our country. Conclusions and suggestions were made based on a thorough…
The recent tax reforms in Uzbekistan have had a positive impact on the country's economic growth by encouraging investment, increasing consumption, developing entrepreneurship, increasing competitiveness, attracting…
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…
The article examines theoretical approaches to the labor market in the process of the digital economy, and analyzes the opinions of scientists from foreign countries. In addition, during the formation of the digital…
The problem of banking monopoly in the financial services markets is an important issue facing the economy of Uzbekistan. This problem is exacerbated by the problems of state participation in the formation of the…
The article examines the essence of digital assets and their types, the role of the development of digital technologies, analyzes the main advantages and risks associated with the introduction of digital assets into…
To assess the standard of living, the following system of indicators is used: the average wage of employees; the purchasing power of the population based on average wages and pensions; the minimum consumer budget for…
This article provides information about the types of taxes available in the tax system of our republic and the methodology, features, and rules of the procedure for determining the tax base, as well as the factors and…
The article discusses the impact of Islamic finance on economic changes in the process of achieving economic stability and improving reforms in our country. At the same time, the author expressed his views as one of the…
E-commerce is typically portrayed in extremely favorable terms, however there are also possible drawbacks for developing nations. The rate of e-commerce adoption varies substantially from nation to nation in developing…
The widespread COVID-19 is causing an unusual health emergency worldwide with serious socio-economic consequences. This article explores the impact of widespread COVID-19 on computerized changes and vice versa, a bad…
The article sets the urgent task of achieving continuous economic growth in exchange for the liberalization of the economy, modernization of the country, ensuring macroeconomic stability at the current stage of reforms…
The article states that the methodology of tax administration is an important aspect of any tax system, and its continuous improvement is important in ensuring the effective collection, compliance and fairness of taxes…
In the article, research was conducted on the theoretical foundations of logistics and its role in the world economy, comments from the researches of economists were presented, and a conclusion was formed at the end of…
This article examines the theoretical and practical aspects of using digital technologies in the analysis of socio-economic development of regions. The indicators of socio-economic development of Namangan region and the…
The article describes the tax system of the Republic of Uzbekistan, the changes made to the tax legislation. The personal income tax and its change indicators for 2022-2023 were studied by the author. Ways of…
The article theoretically examines the importance of the indicator of the tax burden in the economy, the problems of its determination, various opinions of domestic and foreign scientists on determining the optimal…
The article discusses theoretical approaches to tax substitution in the formation of the state budget, focusing on the problem of determining the correct ratio of taxes in taxation. A comparative analysis was carried…
This article analyzes the development of the service sector in the conditions of the digital economy, the scientific opinions, views and significance of foreign and domestic scientists on the development of the service…
This article presents the scientific and theoretical foundations of risk management mechanisms in the textile industry, as well as highlights the evolutionary changes in aspects and properties studied by world…
In the article, a discussion was carried out on the issues of State financial control and its content, as well as its nature, tasks and methods of financial control were discussed, and conclusions and proposals were…
In this article, the study of foreign experiences in the development of regional tourism services, the basic principles and factors of the development of regional tourism services, the role of tourism services in the…
This article analyzes consistent development of agricultural production, further strengthening the country's food security, reducing cotton seeding lands, establishing intensive orchards (fruit gardens) and improving…
In the context of the digital economy, the labor market puts forward its new requirements for employers and those who offer their own labor force. One of such requirements is to improve the quality of human capital of…
In the article, a study was conducted on the theoretical issues of the foreign practice of increasing the efficiency of budget expenditures. The studies of economists on the issues of increasing the efficiency of budget…
In the article, aimed at determining the role of Islamic financial engineering in economic development and macroeconomic indicators, it is the disclosure of the role of the Islamic financial system and other financial…
The article provides a theoretical and practical analysis of the evaluation of the labor activity of employees based on the system of important performance indicators (KPIs) at industrial enterprises of Kashkadarya…
Issues of business development in our country are becoming more urgent today than ever before. After all, the rapid development of business activity is an important source of increasing the income of the population and…
This scientific article examines the theoretical foundations of the policy in agriculture and improvement of its implementation, the composition and trends of agricultural development, the development of agriculture in…
This article examines issues related to the improvement of taxation of small and medium-sized business entities. Small and medium-sized businesses play an important role in stimulating economic growth, stimulating…
At the current stage of modern economic development, the assessment of factors influencing the development of the labor market in the field of digital technologies, based on various research methods, is the basis for…
The article analyzes the issues of increasing the competitiveness of textile enterprises. Also, the assessment of the competitiveness of products is carried out in several stages, including an analysis of the needs and…
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…
The article presents an analysis of the peculiarities of entering the information society, the expansion of the base of tax authorities abroad and in our country in the conditions of the digital economy, organizational…
This article has been developed in order to prepare a forecast of resource tax revenues to the State budget and state trust funds (taking into account the principles and practical experience of foreign countries), as…
The article developed proposals and recommendations for improving the organizational and economic mechanisms of risk management at manufacturing enterprises in order to increase production capacity, ensure viability in…
This research paper investigates the relationship between government external debt and economic growth, focusing on its nature and impact. The findings suggest that the nature of government external debt, encompassing…
The article examines the essence of the institutional structure of the national economy, exogenous and endogenous factors affecting its transformation. The article scientifically substantiates one of the forms of…
This article discusses some theoretical issues of taxation of digital financial assets. Proposals for taxation of income from operations with cryptocurrency using foreign experience.
In the article, it is discussed and concluded that by improving the practice of checking counterparties and monitoring the activities of taxpayers, tax authorities can increase their ability to identify possible tax…
In this article, special attention is paid to the regulation of taxation of subsoil users in the Republic of Uzbekistan, ensuring the necessary level of collection of taxes and other mandatory payments, implementation…
The article includes an interpretation of the improvement of management accounting and analysis by means of advanced technologies. It is explained that advanced analytics tools and techniques are revolutionizing…
This article presents ideas and reflections on the main principles and factors of the development of regional tourism services, the role of tourism services in the sustainable development of the economy, the creation of…
In this scientific article, we have analyzed the resource base of commercial banks according to the form of ownership. We studied commercial banks by dividing them into two groups, namely banks with state ownership and…
The article examines the necessity, essence and factors, goals, objectives and problems of managing the practice of taxation of excisable goods at the present stage of economic liberalization. The features of creative…
The article discusses the issues of corporate governance, which is one of the relevant directions of modern socio-economic research. Improving the system of corporate governance contributes to enhancing the efficiency…