Khudoykulova Dilora DilmurodovnaPhD student at Tashkent State University of Economics Е-mаil: xudoyqulovadilora5@gmail.com ORCID: 0009-0004-2851-7084 Abstract. The article presents a comparative analysis of the accounting for intangible assets under IAS 38 “Intangible Assets” and the National Accounting Standards of the Republic Read More …
Category: 2026-3-issue-1-6
SCIENTIFIC VIEWS ON ENTREPRENEURSHIP AND ITS MODELS
Sayfullayeva Maftuna Alisher qizi Tashkent State University of Economics PhD student, Tashkent,Uzbekistan e-mail: m.sayfullayeva@tsue.uz Orcid: 0009-0002-8024-4402 Abstract: This article examines the mechanisms for developing scientific perspectives on entrepreneurship and its models, as well as the theoretical foundations for formulating a support Read More …
TAX EVASION ISSUES IN UZBEKISTAN: TRENDS, FORMS AND SOLUTIONS
Oymatova Gulinur Mirjamolovna PhD Student, Gulistan State University Email: 1989gulinur1989@gmail.com ORCID 0009-0005-9631-143X Abstract: This article analyzes tax evasion trends and their main forms in Uzbekistan. The dynamics of tax evasion over the years are examined, and a comparative analysis is Read More …
ISSUES OF STRESS TESTING IN THE INTERNAL AUDIT OF CREDIT PORTFOLIOS AND CREDIT RISK
Zafar Absamatovich Umarov DSc in Economics, Professor,Head of the Department of Bank Accounting and Audit,Tashkent State University of Economics,Tashkent, Uzbekistan. ORCID: 0000-0003-4389-7025 Abstract: This article examines the theoretical, methodological, and practical aspects of conducting stress testing within the internal audit Read More …
INVESTMENT ENVIRONMENT AND ITS SIGNIFICANCE IN INCREASING THE INVESTMENT ATTRACTIVENESS OF REGIONS
Sunatullaeva Shakhnoza Khurshid kizi Tashkent State University of Economics Senior Lecturer PhD, Tashkent, Uzbekistan. Email: sunatullayeva_sh@gmail.com ORCID: 0009-0006-6262-2894 Abstract. This article discusses the role and importance of the investment climate in increasing the investment attractiveness of regions from a scientific Read More …
ORGANIZATION OF INVESTMENT ACTIVITIES OF COMMERCIAL BANKS BASED ON DIGITAL TECHNOLOGIES
Gulistan State University Y.D. Mamatkulova – Acting Associate Professor A.S. Abdurayimov – Master’s Student Abstract. This study is devoted to a comprehensive analysis of the processes of transformation of investment activities of commercial banks based on digital technologies. The study Read More …
THE THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF MARKET MECHANISMS AND THEIR ROLE IN THE MODERN ECONOMY
Gulamova Farzona Toshmukhammad kizi Tashkent State University of Economics PhD student, Tashkent, Uzbekistan. Email:farzonamustafaeva97@gmail.com ORCID:0009-0002-7556-1067 Abstract: This article investigates the theoretical and methodological foundations of market mechanisms and examines their role in the modern economy. The study analyzes the functional Read More …
THE IMPACT OF INTERNATIONAL LABOR MIGRATION ON THE BALANCE OF PAYMENTS AND FINANCIAL SYSTEM
Tojiboyev Dilshodbek Bekmirza o‘g‘liHead of the Career Center, University of Business and ScienceEmail: Dilshodnamanganskiy@gmail.comORCID: 0009-0009-0654-6083 Abstract: This research aims to provide an in-depth analysis of the impact of financial flows (remittances) generated by international labor migration on the balance of Read More …
THE ROLE OF INVESTMENTS IN THE DEVELOPMENT OF FREE ECONOMIC ZONES IN UZBEKISTAN.
Namozov Olim Botirovich PhD, Lecturer of the Department of “Economic theory” Tashkent state university of economics, Tashkent, Uzbekistan. Email: olimnamozov260628@gmail.com ORCID: 0000-0001-9934-5743 Abstract: The article outlines the theoretical basis for the need for free economic zones, as the most important Read More …
STRATEGY FOR THE DEVELOPMENT OF UZBEKISTAN’S FINANCIAL MARKET IN THE CONTEXT OF DIGITAL AND GREEN TRANSFORMATION
Muftaydinov Mansur KiyomidinovichPhD in Economics, Acting Associate Professor,Department of Business Administration,International School of Finance Technology and Science Institute, Uzbekistan. Abstract: This study comprehensively examines the strategic directions for the development of Uzbekistan’s financial market under conditions of digital and green Read More …