No. 7 (2023) Economic development and analysis

This article describes the essence, importance and theoretical foundations of international economic integration. In addition, the article presents the stages of development of international economic integration and its impact on the economy of countries are described.

This article discusses the ways of using Islamic banking services in commercial banks, analyzing their advantages and improving development prospects. The article also presents existing problems in the prospects for the development of methods of using Islamic banking services in the activities of commercial banks of the Republic of Uzbekistan, as well as the author’s approaches and proposals for eliminating them.

This article describes the future sources of financing of the target indicators in the implementation of the strategy of attracting foreign and domestic investments in our republic.

The study discusses the issues of encouraging the transition of informal businesses to the formal sector. Also, some features of the informal sector were studied, the advantages of the informal economy and recommendations on the transfer of informal business to the official one in Uzbekistan were formulated.

The article examines modern theoretical, methodological and practical aspects of sustainable development of regional agriculture. The patterns and principles of efficient production and market relations in agriculture are revealed, the trends in the development of regional agriculture are described on the basis of an economic and statistical analysis of the main indicators. Based on the identified trends in changes in the territory, directions for agricultural development have been determined. Proposals for the formation of directions and a mechanism for regulating the sustainability of agricultural development at the stage of economic modernization have been substantiated.

The article focuses on the study and analysis of articles written on the application of diversification of agricultural products in ensuring food security in developed and developing countries. Scientific articles and reports written in English on this topic have been selected and analyzed from the Google scholar platform, Scopus, and the journals included on the Web of Science database.

Analysis of the experience of foreign countries allows us to identify common trends and features that contribute to the successful development of regional economies and social structures. The study provides a basis for the development and implementation of effective strategies for the socio-economic development of national territories.

The paper, using the example of recent changes in the field of higher education in Uzbekistan, analyzes the main aspects of the procedures for financing higher education institutions during the period of massification of higher education observed throughout the world. Based on empirical analysis, the features of financing higher education during the period of massification are explained. The article reveals aspects that need to be paid attention to when financing higher educational institutions during the period of massification of higher education in Uzbekistan. Scientific conclusions and corresponding proposals are also provided for developing appropriate measures by evaluating them.

In this article, the nature, importance and theoretical foundations of the family takaful insurance system of Islamic finance are explained. Also, the periods of development of this system and its impact on the Malaysian economy are described.

The purpose of this article is to study the experience of the development of the Islamic financial system in Turkey, in particular, the history of the development of Islamic finance (participation finance), the formation of the infrastructure for the organization of Islamic financial services, the obstacles to the development of the Islamic financial system and the reforms carried out to overcome them, the development of this field is to examine the importance of contributing research institutions and analyze the practice of Islamic finance in the country. A quantitative approach has been used to achieve these goals. Moreover, directions of using Turkey's experience in Uzbekistan have been considered.

The article discusses the issues of increasing the socio-economic efficiency of the functioning of the dehkan market in the conditions of free economic management, taking into account the specific characteristics of the dehkan market to be analyzed and evaluated within the framework of active participation in the sphere of circulation, and also draws attention to the possibilities of the dehkan market for more effective regulation of commercial relations. the relationship between sellers and buyers of agricultural products, the most favorable conditions for the performance of these operations are given. taking into account current and strategic objectives.

Currently one of the important components and priority goals of the country's socio-economic policy management is the qualitative and effective socio-economic protection of the country's citizens. This article analyzes development of the insurance market, its role in our country, the activation of insurance processes, and the quality of insurance services, especially the state of insurance coverage by insurers, the position of insurance in the country, the insurance culture of the population and their trust in insurance and presents relevant proposals.

The article provides an in-depth study of best practices in the application of value added tax (VAT). Through an extensive literature review, case study analysis, and empirical evidence review, the research aims to identify and explain key principles that contribute to the effectiveness of VAT systems. The results of this study are intended to guide tax authorities and businesses in optimizing their approach to VAT.

The article is aimed at improving the monitoring and evaluation system to increase the effectiveness of tax incentives. At the end of the research work, the author formulated conclusions and suggestions.

This article justifies that the role of taxation, independent audit and internal control is important in improving the quality of financial reporting. Moreover, relevant conclusions have been developed at the end of the article.

The article discusses theoretical approaches to clusters, their necessity, as well as their positive and negative aspects using methods of system analysis and deduction, and also expresses the author’s position.

The article examines foreign and domestic literature to show the role of dividend policy of commercial banks in increasing the level of capitalization of banks and examines the advantages of a regular dividend policy. In particular, when studying the scientific views of researchers, a number of shortcomings and issues in the dividend policy of commercial banks were identified. Also, commercial banks are examined as active participants in the stock market, as well as financial data on dividends payout was investigated. Based on the research conducted, conclusions and practical recommendations have been formulated.

The article considers the methodological problems in determining the tax base for individuals. Explores the complexities facing tax authorities by analyzing legal frameworks, income classification, deductions and compliance. A comparative analysis of international standards and a look at future trends provide valuable insights for policymakers and tax professionals. To understand these problems, within the framework of the development of a fair and effective individual tax system, the researches of economists were studied, and conclusions and proposals were formulated.

This article covers large-scale reforms aimed at creating favorable conditions for conducting business activities in the country's tax spheres, and further strengthening the confidence of business circles. At the same time, some important reforms implemented in the tax system of Uzbekistan have been studied, and scientific and practical conclusions and proposals for the application of foreign experience in our country have been developed.

The article examines the issues of improving the performance of tax obligations through tax audits and draws conclusions at the end of the research.

The article analyzes the nature, tasks, functions and methods of strategic management accounting in economic entities. Scientific conclusions and proposals are given on the important aspects that determine the essence of strategic management accounting.

This article examines the efficiency indicators of receiving and processing state statistical reporting through the information system. The state of the processes for receiving and processing state statistical reporting was studied, along with this, a number of factors for the functional good functioning of the developed statistical information systems were studied, conclusions and proposals were developed.

This article discusses the issues of effective use of financial instruments to reduce the share of the shadow economy in the country in recent years, as well as the implementation of measures to eliminate conditions and violations that contribute to the secret economy, through the use of tax administration tools developed by tax authorities. In addition, the article analyzes the timely disclosure of tax evasion schemes, develops tax scientific and practical conclusions and proposals to reduce costs associated with ineffective methods of administration, further optimize the structure of tax authorities by centralizing individual functions, increase the efficiency of tax administration, conduct field research research and eliminate contradictions in legislation.

This article analyzes the volume of secondary trading in government securities by year. The problems associated with the development of government securities in our country are also described. At the same time, scientific and methodological proposals for the development of the government securities market are presented.

In this article, the auditing methods and procedures used in the internal audit of tangible assets in higher education institutions, in particular, the content of the inventory method used in this process, the characteristics of the inventory method, and the relevance of conducting research in this field are revealed. In the "discussion" part of the article, the opinions expressed by the economists who conducted scientific research on this topic, their scientific views, and the aspects of their opinions different from the author's scientific ideas are highlighted on the basis of theoretical opinions. In this, the sources reflecting the ideas of each economist who conducted research on the topic of the article are reflected in detail.