THE HIDE AND SHADOW ECONOMY IN UZBEKISTAN

№12№12 dekabrdekabr ISSN: 3060-463X 20252025 Elektron nashr, 911 sahifa. 2025-yil, dekabr Bosh muharrir: Zokirova Nodira Kalandarovna, iqtisodiyot fanlari doktori, DSc, professor Bosh muharrir o‘rinbosari: Shakarov Zafar G‘afforovich, iqtisodiyot fanlari bo‘yicha falsafa doktori, PhD, dotsent Tahrir hay’ati: Abduraхmanov Kalandar Xodjayevich, O‘z FA akademigi, iqtisodiyot fanlari doktori, professor Sharipov Kongratbay Avezimbetovich, texnika fanlari doktori, professor Maxkamov Baxtiyor Shuxratovich, iqtisodiyot fanlari doktori, professor Abduraxmanova Gulnora Kalandarovna, iqtisodiyot fanlari doktori, professor Shaumarov Said Sanatovich, texnika fanlari doktori, professor Turayev Bahodir Xatamovich, iqtisodiyot fanlari doktori, professor Nasimov Dilmurod Abdulloyevich, iqtisodiyot fanlari doktori, professor Allayeva Gulchexra Jalgasovna, iqtisodiyot fanlari doktori, professor Arabov Nurali Uralovich, iqtisodiyot fanlari doktori, professor Maxmudov Odiljon Xolmirzayevich, iqtisodiyot fanlari doktori, professor Xamrayeva Sayyora Nasimovna, iqtisodiyot fanlari doktori, professor Bobonazarova Jamila Xolmurodovna, iqtisodiyot fanlari doktori, professor Irmatova Aziza Baxromovna, iqtisodiyot fanlari doktori, professor Bo‘taboyev Mahammadjon To‘ychiyevich, iqtisodiyot fanlari doktori, professor Shamshiyeva Nargizaxon Nosirxuja kizi, iqtisodiyot fanlari doktori, professor, Xolmuxamedov Muhsinjon Murodullayevich, iqtisodiyot fanlari nomzodi, dotsent Xodjayeva Nodiraxon Abdurashidovna, iqtisodiyot fanlari nomzodi, dotsent Amanov Otabek Amankulovich, iqtisodiyot fanlari bo‘yicha falsafa doktori (PhD), dotsent Toxirov Jaloliddin Ochil o‘g‘li, texnika fanlari bo‘yicha falsafa doktori (PhD) Qurbonov Samandar Pulatovich, iqtisodiyot fanlari bo‘yicha falsafa doktori (PhD) Zikriyoyev Aziz Sadulloyevich, iqtisodiyot fanlari bo‘yicha falsafa doktori (PhD) Tabayev Azamat Zaripbayevich, iqtisodiyot fanlari bo‘yicha falsafa doktori (PhD) Sxay Lana Aleksandrovna, iqtisodiyot fanlari bo‘yicha falsafa doktori (PhD), dotsent Ismoilova Gulnora Fayzullayevna, iqtisodiyot fanlari nomzodi, dotsent Djumaniyazov Umrbek Ilxamovich, iqtisodiyot fanlari nomzodi, dotsent Kasimova Nargiza Sabitdjanovna, iqtisodiyot fanlari nomzodi, dotsent Kalanova Moxigul Baxritdinovna, dotsent Ashurzoda Luiza Muxtarovna, iqtisodiyot fanlari bo‘yicha falsafa doktori (PhD) Sharipov Sardor Begmaxmat o‘g‘li, iqtisodiyot fanlari bo‘yicha falsafa doktori (PhD) Sharipov Botirali Roxataliyevich, iqtisodiyot fanlari nomzodi, professor Tursunov Ulug‘bek Sativoldiyevich, iqtisodiyot fanlari doktori (DSc), dotsent Bauyetdinov Majit Janizaqovich, Toshkent davlat iqtisodiyot universiteti dotsenti, PhD Botirov Bozorbek Musurmon o‘g‘li, Texnika fanlari bo‘yicha falsafa doktori (PhD) Sultonov Shavkatjon Abdullayevich, Kimyo fanlari doktori, (DSc) Joʻraeva Malohat Muhammadovna, filologiya fanlari doktori (DSc), professor. Yusupov Maxamadamin Abduxamidovich, iqtisodiyot fanlari nomzodi (DSc), professor 05.01.00 – Axborot texnologiyalari, boshqaruv va kompyuter grafikasi 05.01.01 – Muhandislik geometriyasi va kompyuter grafikasi. Audio va video texnologiyalari 05.01.02 – Tizimli tahlil, boshqaruv va axborotni qayta ishlash 05.01.03 – Informatikaning nazariy asoslari 05.01.04 – Hisoblash mashinalari, majmualari va kompyuter tarmoqla rining matematik va dasturiy ta’minoti 05.01.05 – Axborotlarni himoyalash usullari va tizimlari. Axborot xavfsizligi 05.01.06 – Hisoblash texnikasi va boshqaruv tizimlarining elementlari va qurilmalari 05.01.07 – Matematik modellashtirish 05.01.11 – Raqamli texnologiyalar va sun’iy intellekt 05.02.00 – Mashinasozlik va mashinashunoslik 05.02.08 – Yer usti majmualari va uchish apparatlari 05.03.02 – Metrologiya va metrologiya ta’minoti 05.04.01 – Telekommunikasiya va kompyuter tizimlari, telekommunikasiya tarmoqlari va qurilmalari. Axborotlarni taqsimlash 05.05.03 – Yorugʻlik texnikasi. Maxsus yoritish texnologiyasi 05.05.05 – Issiqlik texnikasining nazariy asoslari 05.05.06 – Qayta tiklanadigan energiya turlari asosidagi energiya qurilmalari 05.06.01 – Toʻqimachilik va yengil sanoat ishlab chiqarishlari materialshunosligi 05.08.03 – Temir yoʻl transportini ishlatish 05.09.01 – Qurilish konstruksiyalari, bino va inshootlar 05.09.04 – Suv ta’minoti. Kanalizatsiya. Suv havzalarini muhofazalovchi qurilish tizimlari 10.00.06 – Qiyosiy adabiyotshunoslik, chog‘ishtirma tilshunoslik va tarjimashunoslik 10.00.04 – Yevropa, Amerika va Avstraliya xalqlari tili va adabiyoti 08.00.01 – Iqtisodiyot nazariyasi 08.00.02 – Makroiqtisodiyot 08.00.03 – Sanoat iqtisodiyoti 08.00.04 – Qishloq xo‘jaligi iqtisodiyoti 08.00.05 – Xizmat ko‘rsatish tarmoqlari iqtisodiyoti 08.00.06 – Ekonometrika va statistika 08.00.07 – Moliya, pul muomalasi va kredit 08.00.08 – Buxgalteriya hisobi, iqtisodiy tahlil va audit 08.00.09 – Jahon iqtisodiyoti 08.00.10 – Demografiya. Mehnat iqtisodiyoti 08.00.11 – Marketing 08.00.12 – Mintaqaviy iqtisodiyot 08.00.13 – Menejment 08.00.14 – Iqtisodiyotda axborot tizimlari va texnologiyalari 08.00.15 – Tadbirkorlik va kichik biznes iqtisodiyoti 08.00.16 – Raqamli iqtisodiyot va xalqaro raqamli integratsiya 08.00.17 – Turizm va mehmonxona faoliyati Maʼlumot uchun, ОАК Rayosatining 2024-yil 28-avgustdagi 360/5-son qarori bilan “Dissertatsiyalar asosiy ilmiy natijalarini chop etishga tavsiya etilgan milliy ilmiy nashrlar ro‘yxati”ga texnika va iqtisodiyot fanlari bo‘yicha “Muhandislik va iqtisodiyot” jurnali ro‘yxatga kiritilgan. Muassis: “Tadbirkor va ishbilarmon” MChJ Hamkorlarimiz: 1. Toshkent shahridagi G.V.Plexanov nomidagi Rossiya iqtisodiyot universiteti 2. Toshkent davlat iqtisodiyot universiteti 3. Toshkent irrigatsiya va qishloq xo‘jaligini mexanizatsiyalash muhandislari instituti” milliy tadqiqot universiteti 4. Islom Karimov nomidagi Toshkent davlat texnika universiteti 5. Muhammad al-Xorazmiy nomidagi Toshkent axborot texnologiyalari universiteti 6. Toshkent davlat transport universiteti 7. Toshkent arxitektura-qurilish universiteti 8. Toshkent kimyo-texnologiya universiteti 9. Jizzax politexnika instituti MUHANDISLIK VA IQTISODIYOT 2025-yil, dekabr. № 12-son 4 MUNDARIJA СОДЕРЖАНИЕ CONTENTS RASMIY RIVOJLANISH YORDAMI (OFFICIAL DEVELOPMENT ASSISTAMCE, ODA) ORQALI O‘ZBEKISTONDA DAVLAT MOLIYASINI BOSHQARISH (PUBLIC FINANCIAL MANAGEMENT, PFM) TIZIMINI TAKOMILLASHTIRISH ........................................................................ 24 Pulatov Dilshod Haqberdiyevich, Ulug‘ova Maftunabonu To‘lqinovna INNOVATIVE TECHNOLOGIES IN LEADING WHEAT-PRODUCING COUNTRIES ............................ 28 Turayeva Gulizahro BLOKCHEYN TIZIMLARI UCHUN XESH FUNKSIYALARNI TANLASH MEZONLARI VA SAMARADORLIK KO‘RSATKICHLARI TAHLILI ................................................................................ 32 Abduraximov Baxtiyor, Allanov Orif, Turdibekov Baxtiyor RIVOJLANGAN DAVLATLAR TAJRIBASI ASOSIDA KICHIK KORXONALARDA ISHLAB CHIQARISHNI SAMARALI TASHKIL ETISH MODELLARI: NAMANGAN VILOYATI MISOLIDA ........ 39 Xonto‘rayev Obbosxon Kamolxon o‘g‘li ISSIQLIK AKKUMULYATORINING RAZRYADLANISH JARAYONIDA SUYUQLIK QATLAMLARIDA HARORAT TAQSIMLANISHINING BIR OʻLCHOVLI MODELI .................................. 43 B.A. Hikmatov, M.S. Mirzayev ISLOM MOLIYASI TAMOYILLARI ASOSIDA YASHIL LOYIHALARNI MOLIYALASHTIRISH IMKONIYATLARI .........................................................................................................................................49 Safarova Nasiba Gulmurod qizi ПРИМЕНЕНИЕ ИНТЕЛЛЕКТУАЛЬНЫХ СИСТЕМ В ОБУЧЕНИИ СПЕЦИАЛИСТОВ ПО ИНФОРМАЦИОННЫМ ТЕХНОЛОГИЯМ ................................................................................................54 Даниярова Улбосын Куатбаевна YANGI TURDAGI IKKI QATLAMLI TRIKOTAJ TO‘QIMALARI KO‘RSATKICHLARINI KOMPLEKS BAHOLASH ........................................................................................................................... 58 Ergasheva Rashida Abdug‘aniyevna HALQALI YIGIRISH MASHINASIDA BURAM UCHBURCHAGINING IP UZILISHIGA BOG‘LIQLIGINI TADQIQI ...........................................................................................................................62 Soliyev Azizbek Kamoldinovich НОВЫЕ ТЕНДЕНЦИИ ТУРИЗМА 2030: СТРАТЕГИЧЕСКИЕ ОРИЕНТИРЫ И РЕКОМЕНДАЦИИ ДЛЯ УЗБЕКИСТАНА .............................................................................................69 Голышева Елена Вячеславовна STRATEGIK JARAYONNING MODELLARI .............................................................................................76 Musayeva Dilnoza Dilshatovna МАТЕМАТИЧЕСКИЕ МОДЕЛИ ОЦЕНКИ СТОИМОСТИ КВАРТИР В МНОГОЭТАЖНЫХ ДОМАХ ........................................................................................................................................................81 Уринов Адхамжон Акбарович MATERIALLARNI MURAKKAB YASSI TRAEKTORIYALAR BO‘YICHA DEFORMASIYALANTIRISHDA PLASTIK DEFORMASIYALANISH JARAYONLARI ........................... 88 A.Xakimov, X.Xakimov TIJORAT BANKLARI TOMONIDAN LOYIHALARNI ISLOM MOLIYA INSTRUMENTLARI ORQALI MOLIYALASHTIRISH YO‘LLARI ................................................................................................ 95 Xaitov Shaxzod Sharipboyevich SANOAT KORXONALARINING RAQOBATBARDOSHLIGINI OSHIRISH CHORA-TADBIRLARINING KETMA KETLIGI ......................................................................................... 102 Хusаnоvа Mаlохаt Mеngnоrоvnа TO‘QIMACHILIK KORXONALARIDA LOGISTIKA XARAJATLARI TAHLILI ..........................................107 Saidova Kamola Xoshimovna MUHANDISLIK VA IQTISODIYOT2025-yil, dekabr. № 12-son 5 MUNDARIJA СОДЕРЖАНИЕ CONTENTS ОZIQ-ОVQAT SANОATINI IQTISОDIY RIVОJLANTIRISHDA EKOLOGIK MUAMMОLAR VA ULARNI YEСHISHNING METODOLOGIK YONDASHUVLARI ........................................................ 111 Tleuov Niyetulla Raxmanovich YUQORI MUSTAHKAM KOMPOZIT ARMATURALARDAN FOYDALANILGAN TEMIRBETON KONSTRUKSIYALARNING YUK KO‘TARUVCHANLIGI VA UZOQ MUDDATLI DEFORMATSIYALARINI BAHOLASH ...................................................................................................... 114 Mamajanova Odina Alisher qizi KORXONALARDA DAROMADLILIK KO‘RSATKICHLARINI BAHOLASHNING ZAMONAVIY YONDASHUVLARI ..................................................................................................................................... 119 Farog‘at Xo‘jabekova, Eshankulova Nafisa Komiljon qizi TEMIR YO‘L INFRATUZILMASIDA YASHIL IQTISODIYOT TAMOYILLARINI QO‘LLASH: CSR, ESG VA PRI ASOSIDA BARQAROR RIVOJLANISH STRATEGIYASINI SHAKLLANTIRISH ............. 124 Abduraxmanova Muqaddas Toxtasinovna THE ROLE OF ARTIFICIAL INTELLIGENCE IN OPTIMIZING MARKETING AND EDUCATIONAL PROCESSES IN HIGHER EDUCATION ..................................................................................................128 Sadikov Shoxrux Shuhratovich BANK FAOLIYATIDA “YASHIL” MOLIYAVIY VOSITALARDAN FOYDALANISHNING NAZARIY ASOSLARI................................................................................................................................................... 133 Abduraxmonov Alimardon Sodiq o‘g‘li TIJORAT BANKLARI TOMONIDAN LOYIHALARNI ISLOM MOLIYA INSTRUMENTLARI ORQALI MOLIYALASHTIRISH YO‘LLARI ................................................................................................ 139 Xaitov Shaxzod Sharipboyevich BOSHQARUV PSIXOLOGIYASIGA DOIR MUAMMOLARNI BARTARAF ETISHNING ZAMONAVIY YO‘NALISHLARI .................................................................................................................. 145 Aripov Oybek Abdullayevich TADBIRKORLIK SUBYEKTLARIDA INNOVATSIYALARNI JORIY ETISHNING IQTISODIY SAMARALARI .............................................................................................................................................150 Karimov Nodirbek УТИЛИЗАЦИЯ ПОБОЧНЫХ ПРОДУКТОВ ПЕРЕРАБОТКИ ХЛОПКА ДЛЯ СИНТЕЗА АНТИКОРРОЗИОННЫХ КОМПОЗИЦИОННЫХ ПОКРЫТИЙ ............................................................. 155 Ситмуратов Тулкинбек Сабирбаевич, Баходиров Худайберган Баходир угли SANOAT KORXONALARIDA MOLIYAVIY BARQARORLIKNI TA’MINLASHNING METODOLOGIK ASOSLARI ......................................................................................................................163 Ergashev Muhibbеk Aslam o‘g‘li O‘ZBEKISTON TO‘QIMACHILIK SANOATIDA XORIJIY INVESTITSIYALAR SAMARADORLIGINI OSHIRISH YO‘NALISHLARI ................................................................................. 168 Nazarova A.N. АВТОМАТИЗИРОВАННАЯ СИСТЕМА РАСЧЁТА ПОКАЗАТЕЛЕЙ ЭФФЕКТИВНОСТИ СОТРУДНИКОВ ОРГАНИЗАЦИИ ............................................................................................................172 Шухратов Мамуржон Шухрат угли BLOCKCHIAN, IOT (INTERNET OF THINGS) NING IQTISODIY SOHALARDA QO‘LLANISHI ......... 178 Avazov Ergash Xidirberdiyevich OʻZBEKISTONDA INVESTITSIYALARNI MOLIYAVIY BOSHQARISHNING JORIY HOLATI VA EKONOMETRIK TAHLILLAR ASOSIDA KELGUSI YILLAR PROGNOZI ......................................... 182 Ismailov Dilshod Anvarjonovich QISHLOQ XO‘JALIGI KLASTERLARI MOLIYAVIY HOLATINING NAZARIY JIHATLARI .................... 190 Dildora Yuldasheva TURIZM SOHASIDA TRANSPORT XIZMATLARINING HOLATI ........................................................... 194 Xalimov Shaxboz Xalimovich MAHALLA BUDJETI VA SOLIQLARNING YIG‘ILUVCHANLIGINI OSHIRISH YO‘LLARI .................... 200 Abdullayev Zafarbek Safibullayevich MUHANDISLIK VA IQTISODIYOT 2025-yil, dekabr. № 12-son 6 MUNDARIJA СОДЕРЖАНИЕ CONTENTS BUDJET TASHKILOTLARIDA QURILISH-TA’MIRLASH XARAJATLARI HISOBINING USLUBIY JIHATLARI ...................................................................................................................................................206 Azizova Zilola Lochinovna KOSHI – BUNYAKOVSKIY – SHVARS INTEGRAL TENGSIZLIGI VA UNING IQTISODIYOTDAGI ROLI .............................................................................................................................................................212 Saipnazarov Shaylovbek Aktamovich ИНТЕГРАЦИЯ ПРИНЦИПОВ ЦИРКУЛЯРНОЙ ЭКОНОМИКИ В АГРОПРОДОВОЛЬСТВЕННЫЙ СЕКТОР УЗБЕКИСТАНА: ЭКОНОМИЧЕСКАЯ ЭФФЕКТИВНОСТЬ, ПЕРЕРАБОТКА БИОМАССЫ И СТРАТЕГИИ СОКРАЩЕНИЯ ПОСТУБОРОЧНЫХ ПОТЕРЬ ..................................................................................................................219 Эгамбердиев Хумоюн Хамрокулович HOVUZ BALIQCHILIGI XO‘JALIKLARIDA REJALASHTIRISHNING MUDDATLARI VA BOSQICHLARI ......................................................................................................................................227 Dosmuratova Shaxista Kengashovna, Menglikulov Bakhtiyor Yusupovich O‘ZBEKISTON SHAROITIDA KICHIK BIZNESNI QO‘LLAB-QUVVATLASH TIZIMINI TAKOMILLASHTIRISH YO‘LLARI ............................................................................................................ 233 Ergashev Jamshid Jamoliddinovich KON-METALLURGIYA KORXONALARINING KORPORATIV BOSHQARUV TIZIMIDA KPINING O‘RNI VA AHAMIYATI ................................................................................................................................. 237 Ergashov Botirjon Ergashovich SANOAT KORXONALARIDA INNOVATSION TEXNOLOGIYALARNI JORIY ETISHNING IQTISODIY SAMARADORLIGI ..................................................................................................................245 Ahmadjanov Ilyosbek ACCELERATING SOCIOECONOMIC DEVELOPMENT IN RURAL AREAS THROUGH DIGITAL TECHNOLOGIES: A COMPREHENSIVE ANALYSIS .............................................................................. 250 О.Q. Xudayberdiyeva, Z.B. Negmatullayeva ISSIQXONALARDAN FOYDALANISHNING OZIQ-OVQAT XAVFSIZLIGIGA TA’SIRI BO‘YICHA MUAMMONI ASOSLASH VA UNING MILLIY MANFAATLARGA ALOQADORLIGINI ANIQLASH .................................................................................................................256 Otavullaev Sukhrob Sa’dullo o‘g‘li NAMANGAN VILOYATIDA DON MAHSULOTLARI NARXLARINI SHAKLLANTIRISHDA BOZOR TAJRIBASI ..................................................................................................................................................260 Bahriddinov Jahongirbek Ravshanjon oʻgʻli RAQAMLI IQTISODIYOTGA O‘TISHNING JAHON TAJRIBASI: MUAMMO VA ISTIQBOL ................. 264 Mamadaliev Akmaljon ПОВЫШЕНИЕ СОЦИАЛЬНОЙ ЗНАЧИМОСТИ НАЛОГОВ В НОВОЙ ЭКОНОМИЧЕСКОЙ СИТУАЦИИ .................................................................................................................................................269 Зайналов Джахонгир Расулович FARG‘ONA VODIYSIDA KICHIK BIZNES VA TADBIRKORLIK SUBYEKTLARI FAOLIYATINI RIVOJLANTIRISHNING HUDUDIY XUSUSIYATLARI ............................................................................ 274 Murodxujayeva Feruza Majidovna TOG‘ VA TOG‘OLDI HUDUDLARIDA IQLIM O‘ZGARISHI SHAROITIDA QISHLOQ XO‘JALIGI BARQARORLIGINI TA’MINLASH STRATEGIYALARI ............................................................................. 280 Abdulxayeva Gulshan Maxmudovna LABOR MIGRATION IN UZBEKISTAN: SOCIO-ECONOMIC TRENDS AND DEVELOPMENT PROSPECTS ..............................................................................................................................................285 Razakova Barno Sayfievna U-NET BASED POLYP SEGMENTATION ON KVASIR-SEG DATASET: PERFORMANCE EVALUATION AND COMPARISON WITH STATE-OF-THE-ART METHODS ....................................... 289 Mukhriddin Arabboev, Shohruh Begmatov, Sukhrob Bobojanov MUHANDISLIK VA IQTISODIYOT2025-yil, dekabr. № 12-son 7 MUNDARIJA СОДЕРЖАНИЕ CONTENTS IQTISODIYOT TARMOQLARI VA SOHALARI RIVOJLANISHIDA SUN’IY INTELLEKTDAN FOYDALANISH MASALALARI .................................................................................................................. 300 Davletov Islambek Xalikovich, Normirzayev Ulmasjon Muzaffarjon o‘g‘li IQTISODIYOTDA SAMARALI RAQOBAT MUHITINI SHAKLLANTIRISH SHART-SHAROITLARI VA OMILLARI ..............................................................................................................................................304 Karimova Iroda Abdusattarovna “MENING MAKTABIM” LOYIHASINI OMMALASHTIRISH BO‘YICHA XORIJIY MAMLAKATLAR TAJRIBASI ......................................................................................................................311 Dilshod Pulatov, Xamidaxon Akbarova, Dildora Mirzayeva ISSUES OF SUSTAINABLE DEVELOPMENT IN THE EDUCATION MARKET ....................................320 Inomiddin Imomov СОВЕРШЕНСТВОВАНИЕ МЕТОДА ОЦЕНКИ ИННОВАЦИОННОЙ ДЕЯТЕЛЬНОСТИ С УЧЕТОМ СТЕПЕНИ НОВИЗНЫ И ЭФФЕКТОВ ................................................................................. 324 Алиева Эльнара Аметовна ИНТЕГРАЦИЯ ЦИФРОВЫХ БИЗНЕС-МОДЕЛЕЙ В СИСТЕМУ КОНКУРЕНТНЫХ ПРЕИМУЩЕСТВ ПРЕДПРИЯТИЙ В УЗБЕКИСТАНЕ ........................................................................... 331 Назарова Гулчехра Нурмуханбетовна ECONOMIC GROWTH: THEORETICAL AND PRACTICAL ASPECT ................................................... 336 Bustonov Mansurjon Mardonakulovich AGROKLASTERDAGI XOʻJALIK YURITUVCHI SUBYEKTLAR OʻRTASIDAGI OʻZARO ALOQALAR MEXANIZMINING BUGUNGI HOLATI ................................................................................ 342 Xaydarov Sardor Komil oʻgʻli SIMSIZ ALOQA TEXNOLOGIYALARI YORDAMIDA TEMIR YO‘L STANSIYALARIDA POYEZDLAR HARAKATINI TASHKIL ETISH .......................................................................................... 350 Joniqulov Egamberdi Shavkat o‘g‘li GENDER SIYOSATI VA DEMOGRAFIK O‘SISHNING INSON KAPITALIGA TA’SIRI .......................... 357 Ruzmetova Gulira’no Atabekovna СОСТОЯНИЕ ВИТАМИННО-МИНЕРАЛЬНОГО ОБМЕНА (ВИТАМИН D, КАЛЬЦИЙ, МАГНИЙ, ФОСФОР) У ДЕТЕЙ РАННЕГО ВОЗРАСТА С ОСТРОЙ ПНЕВМОНИЕЙ НА ФОНЕ ВЕГЕТАТИВНЫХ ДИСФУНКЦИЙ ..........................................................................................364 Абдурахмонов Жасур Нематович, Шарипова Олия Аскаровна, Бахронов Шерзод Самиевич YASHIL IQTISODIYOTNING MOHIYATI VA TARKIBIY TUZILISHI ........................................................ 373 Kalandarova Elnura Muzaffar qizi ОСНОВНЫЕ НАПРАВЛЕНИЯ ОЦЕНКИ ФИНАНСОВОЙ УСТОЙЧИВОСТИ АО ХУДУДГАЗТАЪМИНОТ .............................................................................................................................377 Хусанов Дурбек Нишанович TEMIR YO‘L TRANSPORTIDA NAZORAT GABARIT QURILMALARINING ZAMONAVIY HOLATI, TAHLILI VA HARAKAT TAKRIBI GABARITLARINI ANIQLASH USULINI TAKOMILLASHTIRISH ...............................................................................................................................384 Xidirov Erkin Irgashovich QISHLOQ XOʻJALIGIDA SUV RESURSLARIDAN FOYDALANISH VA SAMARALI TAQSIMLASHDA RIVOJLANGAN XORIJIY MAMLAKATLAR TAJRIBALARI ....................................... 391 Amanbaev Amanali Ortazbaevich GLOBAL DARAJADA FAOLIYAT YURITADIGAN BRONLASH TIZIMLARINING ILG‘OR XORIJ TAJRIBALARI ..............................................................................................................................................396 Ismatillaeva Sitora Sayfidin qizi DАVLАT-XUSUSIY SHERIKLIGI АSOSIDА INFRАTUZILMА LOYIHАLАRNI MOLIYАLАSHTIRISHNING NORMАTIV-HUQUQIY АSOSLАRI ............................................................ 403 Akmal Shodiyev QISHLOQ XO‘JALIGI MAHSULOTLARI ISHLAB CHIQARUVCHI KORXONALARDA LIZING MUNOSABATLARI HISOBI ..........................................................................................................408 Inamov Abdusalom Muhamadovich, Inomov Sardor Abdusalomovich, Inomov Hasanboy Abdusalom oʻgʻli MUHANDISLIK VA IQTISODIYOT 2025-yil, dekabr. № 12-son 8 MUNDARIJA СОДЕРЖАНИЕ CONTENTS O‘TKIR BRONXIOLIT BILAN KASALLANGAN BOLALARDA KATAMNEZNING EKOLOGIK OMILLAR TA’SIRIDA UZIGA XOS KECHISHI .......................................................................................... 412 Azimova Kamola Talatovna THEORETICAL ASPECTS OF STUDYING CONCEPTS RELATED TO YOUTH TOURISM ............... 416 Norboyev Allayor Ismoilovich, Mansurova Zebuniso Abdurashidovna THE ESSEINTIAL STRATEGIES WAYS OF SERICULTURE INDUSTRY OF THE REPUBLIC OF UZBEKISTAN ........................................................................................................................................420 Khojimatov Ravshanbek Rasuljonovich BLENDED LEARNING PLATFORMASI KANSEPSIYASI, ARXITEKTURASI VA FUNKSIONAL TUZILMASI ..................................................................................................................................................425 Qobulova Madina Tuxbatillo qizi, Mirzaaxmedov Muxammadbobur Karimberdiyevich ASALARICHILIKNI RIVOJLANTIRISHNING AHOLI DAROMADLARI VA FAROVONLIGIGA TA’SIRI: IQTISODIY TAHLIL VA EKONOMETRIK BAHOLASH .............................................................. 430 Kuanishbay Berdimuratov MARKETING EKOTIZIMINI SHAKLLANTIRISHGA OID XORIJIY YONDASHUVLAR TAHLILI .......... 434 Sobirov Azizbek Avazbekovich УЧЕТНО-АНАЛИТИЧЕСКОЕ ОБЕСПЕЧЕНИЕ УПРАВЛЕНИЯ ДЕНЕЖНЫМИ ПОТОКАМИ ОРГАНИЗАЦИИ ......................................................................................................................................... 443 Бабахонов Бабуржон Шухрат угли KICHIK BIZNES SUBYEKTLARIGA SOLIQ IMTIYOZLARINI QO‘LLASH MASALALARI.................... 449 Ibroximov Muxammadjon Abdullajanovich QISHLOQ XO‘JALIGIDA LOGISTIKA BOSHQARUVINING RAQAMLI MODELI VA UNING SAMARADORLIGI .....................................................................................................................................453 Olimova Bahora Shuxratovna СУЩНОСТЬ И ЭКОНОМИЧЕСКОЕ СОДЕРЖАНИЕ ФИНАНСОВЫХ РЕЗУЛЬТАТОВ ПРЕДПРИЯТИЯ .........................................................................................................................................463 Муминходжаева Дилноза Рамизовна ИННОВАЦИОННЫЕ МЕТОДЫ УПРАВЛЕНИЯ ФИНАНСОВЫМИ РИСКАМИ В СЕЛЬСКОМ ХОЗЯЙСТВЕ НА ОСНОВЕ ЦИФРОВЫХ ТЕХНОЛОГИЙ И АНАЛИТИЧЕСКИХ ПЛАТФОРМ .......................................................................................................... 468 Дурманов Акмал Шаймарданович УПРАВЛЕНИЕ ИННОВАЦИОННЫМ РАЗВИТИЕМ СОЦИАЛЬНОГО СЕКТОРА ЭКОНОМИКИ: ВЫЗОВЫ И НАПРАВЛЕНИЯ РЕФОРМ В СФЕРЕ ОБРАЗОВАНИЯ И ЗДРАВООХРАНЕНИЯ УЗБЕКИСТАНА ..................................................................477 Холмуратов Джахонгир Салимбек угли O‘ZBEKISTONDA XORIJIY INVESTITSIYALARNI JALB ETISHDA TIJORAT BANKLARINING ROLI .............................................................................................................................................................483 Yuldashev Erkin Xusanovich MINTAQAVIY INVESTITSIYA-INNOVASION JARAYONLARGA TA’SIR ETUVCHI OMILLAR ............ 489 Xamrayev Quvvat Iskandarovich AGROKLASTERLARDA ICHKI SOTISH JARAYONIDA TRANSFERT BAHOLARNI BELGILASH USULLARINI TAKOMILLASHTIRISH ....................................................................................................... 495 Eshmuradov Ulug‘bek Tashmuratovich INTERNATIONAL EXPERIENCE IN THE DEVELOPMENT OF MICE TOURISM AND ITS ADAPTATION TO THE CONDITIONS OF THE REPUBLIC OF UZBEKISTAN ..................................... 501 Ilkhomova Gulnoza Zayniddin kizi MUHANDISLIK KONSTRUKSIYALARIDA MURAKKAB SIRTLARNI CHIZMA GEOMETRIYA YORDAMIDA TAHLIL QILISH .................................................................................................................... 507 Qutbtiddinov Hikmatillo Qudratillo o‘g‘li TADBIRKORLIKNI QO‘LLAB-QUVVATLASHNING ZAMONAVIY MEXANIZMLARI VA ULARNING IQTISODIY RIVOJLANISHGA TA’SIRI ...........................................................................512 Umarova Munira Muxitdinovna MUHANDISLIK VA IQTISODIYOT2025-yil, dekabr. № 12-son 9 MUNDARIJA СОДЕРЖАНИЕ CONTENTS JINDA ARRALI SILINDR TISHLARIDAN TOLANI AJRATISH JARAYONINI HAVO OQIMI ASOSIDA OPTIMALLASHTIRUVCHI ENERGIYA TEJAMKOR QURILMANI MODELLASHTIRISH ..................................................................................................................................516 Mirzakarimov Mirsharofiddin Mirzaabdurahimovich TADBIRKORLIK SUBYEKTLARI TOMONIDAN ISHLAB CHIQARILGAN MAHSULOTLARNI XORIJGA EKSPORT QILISH MEXANIZMLARI .......................................................................................524 Matkarimov Anvar Tajimatovich MUHANDISLIK KONSTRUKSIYALARIDA MURAKKAB SIRTLARNI CHIZMA GEOMETRIYA YORDAMIDA TAHLIL QILISH .................................................................................................................... 528 Qutbtiddinov Hikmatillo Qudratillo o‘g‘li SOLIQ TO‘LOVCHILAR FAOLIYATINI SOLIQ NAZORATINI AMALGA OSHIRISHNING NAZARIY ASOSLARI .................................................................................................................................533 Ismailov Bobir Salomovich QISHLOQ XO‘JALIK KORXONALARIDA KAPITAL QO‘YILMALAR XUSUSIYATLARI VA ULAR AUDITINI TAKOMILLASHTIRISH .............................................................................................................540 Baxriyev Muxiddin Sheraliyevich QISHLOQ XO‘JALIK KORXONALARIDA ASOSIY VOSITALAR VA ULAR BUXGALTERIYA HISOBINING XUSUSIYATLARI .................................................................................................................545 Fayzullayev Murodjon Nematulayevich O‘ZBEKISTONDA KLASTER IQTISODIYOTI: INVESTITSIYALAR, EKSPORT VA SANOAT ISHLAB CHIQARISHINING ZAMONAVIY TENDENSIYALARI (2022-2024-YILLAR KESIMIDA) ......... 550 O‘rinboyev Ulug‘bek Otabekovich, Jabbarov Majidbek Erzodovich, Ruzmetova Gulira’no Atabekovna GLOBAL YASHIL IQTISODIYOT SHAROITIDA XIZMAT KO‘RSATISH SOHASINI SAMARADORLIGINI BAHOLASHDA EKOLOGIK, IJTIMOIY-IQTISODIY OMILLARNING TAHLILI .......................................556 M.M.Muminova RAQAMLI TRANSFORMATSIYA VA SMART TURIZM SHAROITIDA TURIZM INFRATUZILMASINI RIVOJLANTIRISHNING XORIJIY TAJRIBASI VA O‘ZBEKISTON ISTIQBOLLARI .............................. 565 Najmidinov Azizbek Bahrom o‘g‘li ТЕКУЩИЕ УГРОЗЫ И ВЫЗОВЫ, СВЯЗАННЫЕ С МИГРАЦИОННЫМИ КРИЗИСАМИ .................. 571 Бегматов Хусанбек ELEKTRON TIJORAT SEKTORI UCHUN ONLAYN REKLAMA SAMARADORLIGINI BAHOLASH .................................................................................................................................................575 Rajabova Dilbar Ixtiyor qizi RAQAMLI TRANSFORMATSIYA SHAROITIDA O‘ZBEKISTON MEVA-SABZAVOTCHILIK SOHASIDA MAHSULOT YETISHTIRISHDAN TORTIB UNI BOZORGA CHIQARISHGACHA BO‘LGAN JARAYONDA NEYROMARKETING TEXNOLOGIYALARINI QO‘LLASHNING NAZARIY VA AMALIY JIHATLARI ............................................................................................................. 582 Sadiy Shukrillo Asatillo o‘g‘li YOSH TADBIRKORLAR FAOLIYATIDA INNOVATSION G‘OYALARNING AMALIY AHAMIYATI ........ 590 Ergashev Oybek Xaydaraliyevich ТЕХНОЛОГИЯ НЕТРАДИЦИОННОГО СБАЛАНСИРОВАННОГО КОМБИКОРМА, С ОБОГАЩЕННЫМ БЕЛКОМ И ФЕРМЕНТАМИ СОСТАВОМ ИЗ ГРИБКА PLEUROTUS OSTREATUS ...............................................................................................................................................594 Ниёзов Хусан Ниёз угли MINTAQAVIY RIVOJLANISH INDIKATOR TIZIMINING AHAMIYATI ..................................................... 601 Turdiyev Ulug‘bek Qayumovich RAQAMLI IQTISODIYOT SHAROITIDA EKSPORTNI RAG‘BATLANTIRISH BO‘YICHA DAVLAT SIYOSATI .....................................................................................................................................608 Abdug‘aniyev Murodjon Shavkat o‘g‘li TO‘QIMACHILIK KORXONALARINING RAQOBATBARDOSHLIGINI BOSHQARISH JARAYONI VA TIZIMI ................................................................................................................................. 612 Xonkeldiyeva Komilaxon Ravshanjon qizi MUHANDISLIK VA IQTISODIYOT 907 2025-yil, dekabr. № 12-son Furthermore, inflation in some countries may be determined by a benchmark core price index, though this index is sometimes selected inaccurately. Mbutor, M.O., and Uba, I.A. examined the impact of monetary policy on financial inclusion stability in Nigeria from 1980 to 2012 [4]. Loayza N. V. and Zellner M. findings confirm the critical role of high levels of financial inclusion in strengthening and improving financial stability [5, 6]. However, an increase in the number of bank branches does not necessarily yield positive results, as banks often lack full independence in deposit-related decision-making. This suggests that the primary goal of opening new bank branches may not be to improve profitability but rather to expand financial operation opportunities. METHODOLOGY The study employs an analytical and comparative approach to examine the shadow economy in the Republic of Uzbekistan. Secondary data from national statistical authorities, international organizations, and official policy reports are used. The size and dynamics of the shadow economy are assessed using indirect macroeconomic methods, indicator-based models, and comparative analysis. The selected methods allow for identifying key drivers of informality and evaluating recent trends in the shadow sector under ongoing economic reforms. ANALYSIS AND RESULTS If a request were made to the International Monetary Fund to assess the level of economic development in Uzbekistan based on the criteria of the World Monetary Organization, similar conditions could be found in countries such as Ukraine and some World Bank members, including Gambia, Belize, Congo, Honduras, and others. As highlighted above, there are several methods for determining the level of economic development, and we apply them to assess Uzbekistan’s economic development. In this study, the Gutmann method, based on the relationship between cash and deposits, was used. Using this method, from 1997 to 2018, the volume of cash in deposits was adjusted to determine the volume of the developing economy. For each year, the volume of the developing economy was calculated using a modified cash flow adjustment method based on a standard formula. The base year was 1997, in which the level of economic development was set at zero. The model starts with a zero volume of the developing economy in 1997 and forecasts its growth. The ratio of cash to deposits was adjusted using the modified cash and deposit method from 1997 to 2018. It is worth noting that changes in the volume of cash and deposits are not a condition for changes in demand, as they already account for the effects of inflation and population changes. The coefficient of change in the cash-to-deposit ratio was calculated using a standard formula applied to adjusted cash before deposit demand was met. This calculation showed that from 2009 to 2018, 39.7 percent of the developing economy was created in Uzbekistan. Thus, overall, it can be said that the volume of the developing economy in Uzbekistan increased from 33.7 percent of the IMF level in 2009 to 48 percent in 2018. Figure 1. Based on data reflecting the relationship between cash and deposits, the exact amount of the developing economy has been determined. MUHANDISLIK VA IQTISODIYOT 908 2025-yil, dekabr. № 12-son The information presented in the figure above shows that Uzbekistan’s economy has demonstrated a growth trend over the past few years. According to data from the Ministry of Economic Development and Poverty Reduction, the volume of the developing economy accounted for 50% of the Gross Domestic Product (GDP) in 2022. Research results indicate that since 2017, there has been a significant increase in the volume of the developing economy, associated with the growth of cash and deposits. The supply of cash in the economy increased from 4.8% to 5.9% of GDP, while the share of cash in the total money supply rose from 24.9% in 2017 to 28.2% in 2018. It should be noted that in 2020, the volume of the developing economy declined from 56.9% in 2018 to 48%. This also affected the dynamics of the money supply and its distribution. Thus, research results confirm that Uzbekistan has experienced a steady increase in cash transactions in the economy since 2017. It is also important to highlight that changes in the ratio of cash to deposits, based on simple relationships, are key indicators of the effectiveness of monetary policy. Therefore, the study shows that the average volume of the developing economy in Uzbekistan is 40% of GDP. Another factor influencing the volume of the developing economy is the additional amount of added value. The benefits provided by this additional amount of added value depend on the capabilities of enterprises operating in this sector. Furthermore, the refinancing rate in Uzbekistan is significantly lower than in neighboring countries. For example, in Kyrgyzstan and Tajikistan, it is 12%, while in Uzbekistan, this indicator is much lower. This is because Uzbek manufacturers have greater opportunities in this regard. Hence, we analyze the relationship between these two indicators. From the graph presented above, it is evident that the volume of state budget revenues from Value Added Tax (VAT) has shown a growing trend over the five-year period. The reduction in the VAT rate from 20% to 15% had a significant impact on tax revenues. In this section of our monograph, we will conduct an empirical analysis to determine whether an increase in VAT revenue leads to economic growth or a decline. We will attempt to analyze this issue without conducting a regression analysis. To identify the relationship between these indicators, we will examine the correlation coefficient. Figure 2. The relationship between Value Added Tax (VAT) collection and the level of the shadow economy. These indicators point to a strong positive correlation between them, meaning that an increase in Value Added Tax (VAT) collection is accompanied by the growth of the shadow economy. We can assume that there is a positive relationship between the VAT rate and the size of the shadow economy, indicating that higher tax collection is associated with an expansion of the informal sector. At the same time, it is essential to consider that some transactions in the shadow sector may remain unrecorded due to limitations in the VAT accounting and collection mechanisms. Additionally, this policy may encourage formal entrepreneurial activity in sectors with a wide variety of economic activities, where increasing VAT through restrictions could stimulate official business initiatives. MUHANDISLIK VA IQTISODIYOT 909 2025-yil, dekabr. № 12-son This policy may be particularly effective when it promotes the growth of the tax-paying capacity of market participants, as entrepreneurs increase their demand through higher consumption of goods and services. However, if the demand for goods and services does not grow or grows only slightly as a result of such an increase in VAT, the policy will not be effective. In this context, tax authorities should assess how changes in VAT rates will affect price fluctuations based on the level of demand for goods and services. CONCLUSION AND RECOMMENDATIONS In the Republic of Uzbekistan, there is a positive correlation between Value Added Tax (VAT) revenues and the size of the shadow economy. Information asymmetry also plays a significant role, as businesses may underreport their income by providing less accurate or even misleading financial statements, ultimately reducing their tax liabilities. This, in turn, can hinder companies from accessing bank loans, thereby limiting their growth potential. In the shadow economy, entrepreneurs actively conceal their income and structure their financial reports in a way that allows them to avoid paying taxes and social contributions. The transaction transparency index also affects the level of the shadow economy, as an increase in this index is associated with a rise in informal economic activities. Tax revenues influence the size of the shadow economy, with higher tax collections often correlating with its expansion. However, excessively high taxes do not always encourage businesses to operate in the informal sector—if post-tax income remains insufficiently attractive, some enterprises may opt to move into the unofficial economy. Therefore, policymakers must carefully balance tax policies to promote economic growth while minimizing incentives for businesses to shift into the shadow sector. References: 1. Mehrotra, A., & Yetman, J. (2014). Financial Inclusion and Optimal Monetary Policy (BIS Working Paper No. 476). BIS. Retrieved from https://www.bis.org/publ/work476.pdf 2. Khan, H. R. (2011, November 4). Financial Inclusion and Financial Stability: Two Sides of the Same Coin? Lecture presented at BANCON 2011. Retrieved from https://www.bis.org/review/r111229f.pdf 3. Tombini, A. (2012). Opening Remarks, IV Central Bank Forum on Financial Inclusion, Porto Alegre, October 29. 4. Mbutor, M. O., & Uba, I. A. (2013). The Impact of Financial Inclusion on Monetary Policy in Nigeria. Journal of Economics and International Finance, 5(8), 318-326. doi: https://doi.org/10.5897/JEIF2013.0541 5. Loayza, N. V. (1996). The Economics of the Informal Sector: A Simple Model and Some Empirical Evidence from Latin America. Carnegie-Rochester Conference Series on Public Policy, 45, 129-162. 6. Zellner, M. (1970). Self-Evaluation, Perception, and Influence. Journal of Personality and Social Psychology, 15(1), 87-93. 2025. № 12 Ingliz tili muharriri:Ingliz tili muharriri: Feruz Hakimov Feruz Hakimov Musahhih:Musahhih: Zokir Alibekov Zokir Alibekov Sahifalovchi va dizayner: Sahifalovchi va dizayner: Iskandar IslomovIskandar Islomov Manzilimiz: Toshkent shahri Yunusobod tumani 15-mavze 19-uy © Materiallar ko‘chirib bosilganda “Muhandislik va iqtisodiyot” jurnali manba sifatida ko‘rsatilishi shart. Jurnalda bosilgan material va reklamalardagi dalillarning aniqligiga mualliflar ma’sul. Tahririyat fikri har vaqt ham mualliflar fikriga mos kelamasligi mumkin. Tahririyatga yuborilgan materiallar qaytarilmaydi. “Muhandislik va iqtisodiyot” jurnali 26.06.2023-yildan O‘zbekiston Respublikasi Prezidenti Adminstratsiyasi huzuridagi Axborot va ommaviy kommunikatsiyalar agentligi tomonidan №S–5669245 reyestr raqami tartibi bo‘yicha ro‘yxatdan o‘tkazilgan. Litsenziya raqami: №095310.