Инновационные исследования в современном мире: теория и практика

ECONOMIC SUBSTANCE AND TAX ABUSE IN UZBEKISTAN

Umidbek Aniyazov , K. Sharipov — Wed, 22 Apr 2026 00:00:00 +0000

Article 14 of the Tax Code of the Republic of Uzbekistan (2019) introduces two foundational anti-avoidance doctrines into the domestic tax system: the economic substance doctrine, which requires that transactions be characterized for tax purposes according to their actual economic content rather than their legal form, and the tax abuse concept, which empowers tax authorities to disregard transactions whose sole or predominant purpose is the unjustified reduction of tax liability. This article provides a detailed analysis of these provisions, examining their theoretical foundations, their relationship to similar doctrines in comparable jurisdictions, the procedural framework for their application under Article 14(8), and their interaction with the due diligence requirement of Article 15. The study assesses whether the current statutory framework provides sufficient clarity for taxpayers and authorities and identifies areas where supplementary guidance is needed.

TADBIRKORLIK SUB’EKTLARI FAOLIYATIDA INNOVATSION LOYIHALARNI MOLIYALASHTIRISHNI BIZNES FARISHTALARINI O‘RNI

Ro‘ziyeva Maftuna Yusufovna — Wed, 22 Apr 2026 00:00:00 +0000

Ushbu maqola tadbirkorlik subyektlari faoliyatini moliyalashtirish manbalari, biznes farishtalarining ahamiyati va ularning kichik biznesga ta’sirini tahlil qiladi. Tadqiqot kichik bizneslar biznes farishtalaridan samarali foydalanishi uchun zarur institutsional tuzilmani shakllantirishga oid va tushunchalarni taklif etadi. Rivojlanish bosqichlarida iqtisodiyotdagi biznes farishtalarining ahamiyati va jamiyatdagi tutgan o‘rni haqida bayon etilgan.

УПРАВЛЕНИЕ ДОВЕРИЕМ И КОНФЛИКТАМИ В МЕЖКУЛЬТУРНЫХ СООБЩЕСТВАХ

Омонова Патьма Джуманиязовна — Wed, 22 Apr 2026 00:00:00 +0000

Возросшее культурное разнообразие на рабочих местах привлекло значительное внимание к управлению конфликтами и межкультурной чувствительности. Однако лишь немногие исследования рассматривали эти два понятия вместе. Целью настоящего исследования является преодоление разрыва в этом направлении исследований путем изучения межкультурной чувствительности и стилей управления конфликтами в гипотетической кросс-культурной организационной ситуации. Результаты, полученные от 256 участников, свидетельствуют о наличии значительных положительных и отрицательных взаимосвязей между измерениями этих двух понятий. Также обсуждаются ограничения и направления будущих исследований.

USING THE BAMBOOZLE PLATFORM TO DEVELOP SPEAKING SKILLS IN ENGLISH LESSONS

Marhabo Tokhirova , Sh. Davletova — Wed, 22 Apr 2026 00:00:00 +0000

This article explores the effectiveness of the Baamboozle platform in enhancing the speaking skills of English as a Second Language (ESL) learners. It focuses on the role of gamification in reducing speaking anxiety, increasing student motivation, and fostering spontaneous oral communication. By analyzing the interactive features of Baamboozle, the study demonstrates how team-based competitive games facilitate vocabulary recall and fluency. The findings suggest that integrating digital game-based tools into the curriculum creates a dynamic learning environment that bridges the gap between theoretical knowledge and practical speech.

O‘ZBEKISTONDA YO‘SHLAR BANDLIGINI QO‘LLAB-QUVVATLASH SIYOSATI

Mamanazarova Soxiba Abduganievna — Wed, 22 Apr 2026 00:00:00 +0000

Mazkur maqolada O‘zbekistonda yoshlar bandligini ta’minlash va qo‘llab-quvvatlashga qaratilgan davlat siyosatining mazmun-mohiyati, uning asosiy yo‘nalishlari va amaliy natijalari kompleks tarzda tahlil qilinadi. Tadqiqotda yoshlarning mehnat bozoridagi o‘rni, ularning ish bilan ta’minlanish darajasi hamda mavjud muammolar ilmiy asosda yoritilgan. Shuningdek, davlat tomonidan amalga oshirilayotgan bandlik dasturlari, kasb-hunar o‘qitish tizimi, yoshlar tadbirkorligini rivojlantirishga qaratilgan chora-tadbirlar samaradorligi baholanadi. Maqola doirasida yoshlar bandligini oshirishda innovatsion yondashuvlar, raqamli iqtisodiyot imkoniyatlari va xalqaro tajribaning ahamiyati alohida ko‘rib chiqiladi. Tadqiqot natijalari yoshlar bandligini ta’minlashda tizimli yondashuvni kuchaytirish va mavjud siyosatni takomillashtirish zarurligini ko‘rsatadi.

HUDUDLARDA TURIZM SOHASINI RIVOJLANTIRISHDA INNOVATSION YONDASHUVLAR

Begimqulov Javohirbek Jo‘raqul o‘g‘li — Wed, 22 Apr 2026 00:00:00 +0000

Bugungi kunda turizm sohasi nafaqat hududlarning innovatsion rivojlanishida balki global miqyosda ham muhim ahamiyat kasb etmoqda. Shundan kelib chiqqan holda ushbu maqolada marketing jihatidan turistik xizmatlarini rivojlantirish uchun hududlarning turistik salohiyati o‘rganilgan hamda shu asosda innovatsion yondashuvlar va ilmiy tavsiyalar berilgan.