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Interagency information exchange has become a core component of modern tax administration because tax authorities increasingly rely on information generated outside their own organizational boundaries. This article analyses the principal mechanisms through which tax-related information is…
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Results-based budgeting presupposes that approved allocations are executed broadly as planned and that medium-term expenditure ceilings are credible. This article examines whether Uzbekistan's fiscal framework meets these preconditions. It combines budget credibility indicators for 2021–2…
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Banks in Uzbekistan hold two sets of loan loss reserves: prudential reserves at the fixed rates of the Central Bank’s classification rules and expected credit loss (ECL) allowances under IFRS 9. At the end of 2023, Stage 3 loans made up 7.8% of the loan book against a prudential non-perfo…
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The article substantiates why public educational institutions that combine budget financing with paid educational services need accounting and internal audit that go beyond the traditional separation of funds, and it clarifies the theoretical foundations of both. Drawing on fund accountin…
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The paper looks at how commercial banks in Uzbekistan invested in securities in 2020–2025, using data from Aloqabank, Ipak Yuli Bank, Turonbank, Poytakht Bank and Xalq Banki. We used horizontal, vertical and ratio analysis, compound annual growth rates, the Herfindahl–Hirschman index and …
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The article examines the development of a methodological approach to improving the competitiveness of small businesses through more effective management of human capital. The study focuses on adapting the Sears Roebuck model, which establishes a relationship between employee performance, …
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Turning measurements into a quantitative law involves two linked problems: choosing the structure of the functional relationship and estimating (reconstructing) its parameters together with their uncertainty. In practice the two are often treated separately, which leads to over-fitted emp…
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This article examines the principal mechanisms for improving the use of digital technologies in social protection systems, with particular focus on artificial intelligence (AI) as an instrument for enhancing efficiency. The study analyses the application of proactive services and natural …
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Start-ups are increasingly targeted by public policy, yet official statistics in most emerging economies do not measure how much investment start-ups actually receive or what economic results follow. This paper develops a register-based methodological framework for the statistical measure…
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This study develops an artificial intelligence (AI)-based mechanism for improving the efficiency of management decision-making in private enterprises, with particular attention to the institutional and business conditions of Andijan region. The research combines analysis of official regio…