No. 8 (2024) Economic development and analysis

The article describes todayʼs problems of joint insurance operations, statistical data on them, and comments on improving the calculation of their income.

The article highlights the concept of “green economy” and the role of the ESG rating in accelerating the flow of investments in economic activities, which are considered as solutions to such currently relevant issues like improving the competitiveness of the national economy, building a resource-efficient and environmentally friendly society and ensuring social equality.

This article analyzes the results of a study on the development of rural tourism and the factors influencing it. At the same time, the opinions expressed by a number of scientists were studied, and the possibilities of creating a strategy for the development of tourism in the mahalla were examined. As a result of the study, the state of rural tourism in Uzbekistan, the attitude of the population and local leaders to its development, as well as 5 main factors were identified. The definition of these factors made it possible to understand the necessary conditions for running a tourism business in villages and expanding the range of tourism services. The features that should be taken into account by the hokim assistant in supporting the tourism business as an important area of entrepreneurship in the mahalla are described.

This article examines the impact of integrating IT solutions for accounting automation and the future of the accounting and auditing profession in the context of digital transformation.

This article examines the impact of integrating IT solutions for accounting automation and the future of the accounting and auditing profession in the context of digital transformation.

This research is aimed at the economic assessment of the share of income of participants in the value chain of walnut cultivation and sale in Samarkand region. Through analysis based on primary and secondary data, the strengths and weaknesses, opportunities and threats of the nut industry have been identified. On the basis of these analyses, suggestions and recommendations were developed for the improvement of value added processes in the value chain. The results of the study shed light on the economic impact of walnut cultivation, processing and export, providing practical recommendations for improving the value chain and increasing the region's competitiveness in global markets.

This article examines the theoretical and methodological aspects of the property tax system, its object and base, and highlights the important aspects and specific features of property tax in developed countries and in Uzbekistan. Also, directions for increasing property tax collectability and optimization of the property tax object, base and property tax mechanism in Uzbekitan were mentioned.

This article examines the concept of profit, how it is formed and the factors that influence it. Profit is affected by many factors, and they were divided into two groups: external and internal factors. Bank profit is formed on the basis of the bank's credit, deposit, settlement and other types of banking activities. Traditionally, the largest share falls on the margin, that is, the difference between deposit and credit interest. The scientific work also examines and analyzes the practical data of the entire banking system throughout 2023. Based on these data, the largest share of the income item, as well as expenses, was determined. In addition, it is possible to observe the dynamics of increase and decrease in interest and non-interest income.

This article classifies the factors influencing the efficiency of the grain farming subsector based on a study of its effectiveness. It provides an assessment of the organization of grain farming clusters and formulates an algorithm for the stages of production, processing, and marketing processes within the cluster system. Moreover, it is offered recommendations for improving the efficiency of grain farming clusters.

This article examines the impact of tax policy on economic inequality, analyzing the effects of each type of tax on economic inequality separately. Also, research of foreign scientists on this research were studied and a conclusion was formed at the end.

This article identifies the problems and potential opportunities for analyzing small businesses and private entrepreneurship. At the same time, ways to expand and increase the export potential of small businesses in the economic sector were proposed, based on establishing export and innovation processes on a mutually compatible basis.

This study is devoted to the theoretical and methodological foundations of international scientific and technological cooperation (ISTC), its key aspects and mechanisms. Various approaches to the study of ISTC, including systemic, integrative, interdisciplinary, evolutionary and network approaches, are examined in detail, which contributes to a comprehensive understanding of the subject. Forms and types of interaction are analyzed, and the problems and challenges faced by ISTC participants are identified. Special attention is paid to the commercialization of scientific results, technology transfer and intellectual property protection, which is critical for the successful implementation of innovations. Finally, the author's definition of ISTS is proposed and conclusions are formulated.

This article discusses strategies for the development of small businesses and private entrepreneurship through the improvement of infrastructure activities. By analyzing various elements of infrastructure, such as financial services, technological support, legal frameworks and logistics, the authors of the study identify key factors contributing to the growth and sustainability of small enterprises. The study highlights the importance of creating a favorable business environment, improving access to resources and stimulating innovation as the most important factors in the development of entrepreneurship. The results show that a well-developed infrastructure not only meets the operational needs of a small business, but also allows it to compete effectively in the market.

The article considers marketing strategy issues in improving and developing appraisal activities. The essence of marketing in the appraisal services market is revealed. The main task of the marketing strategy for the development of appraisal activities is formulated to satisfy the components of the concept of modern marketing of the appraisal services market development. The main factors for improving appraisal activities are formulated. The main components of asset promotion from sellers to buyers and their relationship with appraisal services are shown. The ways of improving advertising activities in the appraisal services market are shown.

Improving the standard of living of the rural population, the development of entrepreneurship in rural areas is one of the priorities of the state economic policy being implemented today. Based on this, this article will consider the issues of improving the activities of farmers, peasant farms and household landowners, which are considered effective forms of management in improving the standard of living of the rural population.

This article examines the formation of local budgets as an important stage of the financial strategy. At the same time, an analysis of the formation of income and expenses of the local budget of the Jizzakh region for 2024 was carried out. Proposals were made to improve the efficiency of local government bodies in the formation of the local budget.

This article discusses the advantages and analysis of ways to improve the efficiency of credit services in the process of transformation, as well as improving development prospects. The author's approaches and proposals are also presented to improve the efficiency of credit services, introduce new technologies, optimize business processes, update products and services, improve customer experience, reduce costs and increase profitability in the development of banking activities in changing market conditions, as well as to overcome them.

The article examines the issues of risky activities of small businesses, as well as risk management measures and problems of using insurance to minimize the risks of domestic business entities. Specific features of microinsurance products, their distribution channels, models for implementing microinsurance activities are identified, and foreign experience is studied. The need to use microinsurance as an innovative mechanism for managing small business risks is substantiated.
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This article describes the role and importance of interregional tax inspection in improving large-scale reforms to create favorable conditions for conducting business activities in the country's tax sphere, further strengthening the confidence of business circles. At the same time, some important reforms implemented by the interregional tax inspectorate in the tax system of Uzbekistan were studied, and scientific-practical conclusions and proposals were developed based on foreign experience and its application in our country.

This scientific article discusses the issues of effective use of investments in the activities of small businesses in our country and improving the composition of investments made in this area. As a result of the study, problems were identified, and the author developed proposals and recommendations for solving them.

The article examines the optimal organization of information flows and existing problems in the organization of statistical activities. The steps of the national model of statistical data development and the data received by the statistical agency are divided into groups according to the classification symbols. It was also mentioned about the prospects of e-Stat 4.0 automated information system.

In this article, the development directions of the organizations and enterprises involved in the production, storage and processing of leather, fur raw materials and wool, livestock, wool, black leather and artificial leather products, leather-attorney products, footwear, within the association "Uzcharmsanoat" and specific aspects are described.

In this article, the emergence and development of the assessment of the value of the main funds, the involvement of the main funds and the rights to them in the civil-legal circulation by all participants of the market reforms, and the establishment of market mechanisms of economic management are studied. Also, the conditions for applying the methods of mathematical modeling of valuation works, the mechanism of the interactive process of mathematical and software provision of asset valuation, and suggestions and recommendations based on them are given.

This article explores the role of effective collaboration between the public and private sectors in developing the tourism industry. It examines issues related to improving tourism infrastructure, creating new tourist destinations, and attracting more tourists to the country through public-private partnerships (hereinafter referred to as PPP). Additionally, the theoretical foundations of applying PPP mechanisms are discussed.

Emphasizing that the formation of budget revenues is an important factor in the development of the economy, the article is devoted to the analysis of the forecast value of budget revenues in the Republic of Uzbekistan in the following years..
Key words: state budget, budget revenues, indirect and direct