Abstract.
In India Mutual funds have emerged as one of the fastest-growing investment options. They offer professionally managed portfolio along with liquidity and diversification, and opportunities for long-term wealth creation. During the last decade, the mutual fund sector in India has expanded …
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The article analyses the dynamics and structure of value added tax (VAT) revenues in the Republic of Uzbekistan in 2019–2025 and the current state of VAT administration, with special attention to the formation and refund of the negative VAT difference (the excess of input VAT over output …
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The article examines the methodological foundations of tax accounting and taxation of large taxpayers in the Republic of Uzbekistan, a segment that provided 61.8% of all tax revenues collected in 2024. Using legal-document analysis, concentration analysis (CRk and Herfindahl–Hirschman ind…
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Background: Surgical correction of congenital heart defects (CHD) in early childhood is performed under conditions in which conventional clinical signs of anesthetic depth are distorted by the underlying cardiac pathology, cardiopulmonary bypass and vasoactive support, while the developin…
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In banking, financial sustainability is the ability to earn profit that will offset the cost of capital, shocks and growth without a state bail-out. It is difficult to imagine that the above result can be achieved in commercial banks of Uzbekistan. The state still has nearly two-thirds of…
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This article examines whether Malaysia’s experience with the “dual banking system” can be applied as an institutional, legal and strategic model for integrating Islamic finance into the conventional banking system of Uzbekistan. The study does not envisage replacing conventional banking a…
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In the article modern economic in the circumstances business banking services in banks current verb theoretical and methodological basics research done Banking services current verb process customers needy to identify them segmentation, service characteristics formation, digital channels …
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The article examines the key parameters that determine the successful implementation of digital business models in enterprises. Based on a review of international and national literature, nine core parameters are identified and an integral assessment methodology is proposed. The main type…
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This article examines the theoretical foundations of taxation and tax administration for large taxpayers, focusing on the economic, institutional, fiscal, and organizational principles that determine the effectiveness of their interaction with tax authorities. Large taxpayers occupy a str…
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The article analyzes two directions of regulating food product imports — the application of excise tax on products harmful to public health and the introduction of differentiated customs duties on goods of undetermined origin. The economic foundations of applying excise tax to products ha…