European Journal of Research

PROCEDURE FOR RETURNING VALUE ADDED TAX FROM THE BUDGET

Kurbanov Mukhiddin Abdullaevich — 2025-03-16

This article discusses the effectiveness of reforms implemented in Uzbekistan to improve the value added tax in 2020-2023, the influence of the automated system in the formation of the price of goods (services), the effect of the value added tax, the mutual disproportion of the value added tax chain and the
improvement of the tax regime.

INVESTMENT AND TAXATION STRATEGIES: EXAMINING THE FISCAL IMPACT ON CLUSTER-BASED FDI GROWTH IN UZBEKISTAN

Ustadjalilov Dostonbek Rustamovich — 2025-03-16

This study explores the role of industrial clusters in driving economic growth and attracting foreign direct investment (FDI), with a focus on the impact of fiscal policies. The regression analysis reveals a strong correlation between GDP expansion, industrial production, and investment flows, highlighting the
necessity of government support mechanisms such as tax incentives. While Uzbekistan's cluster system has demonstrated substantial growth, challenges related to declining profitability and rising financial obligations underscore the need for enhanced fiscal policies. The findings suggest that reducing corporate, property, and land taxes could significantly boost investment inflows, leading to increased industrial output, export expansion, and strengthened economic competitiveness. A well-structured tax incentive framework is identified as a crucial instrument for fostering FDI, supporting industrial modernization, and ensuring the long-term sustainability of Uzbekistan’s cluster-based economy.

ENERGY SECURITY PRIORITIES

Boriy Alikhanov — 2025-02-18

Global environmental problems have emerged and are getting worse. There are enough areas on earth for installing renewable energy sources, the question
is where they will be located and how they will be operated. One of the important ideas of the Strategy "Uzbekistan-2030" is the creation of favorable environmental conditions for the population. Uzbekistan is a supporter of environmental balance, prosperous nature and the fight against climate change. At the same time, many problems and questions have accumulated in the country's renewable energy sector. To solve them, as well as to ensure the energy security of the republic, the authors propose a set of measures.

TAX CONTROL AND ITS IMPLEMENTATION IN THE CONDITIONS OF THE SHADOW ECONOMY

Ergashev Uygun Jabborovich — 2025-03-16

This article explores the ways of tax control through further automation of the activities of the authorities of the state tax service of the Republic. The article also describes a review of thematic literature and some legal aspects. In addition, the reasons for the origin of tax controls, the factors affecting them, as well
as the possibilities of prevention through ICT are covered. As a result of the studies carried out, conclusions were formed and relevant scientific proposals and practical recommendations were developed.

Extraction Method for Phytoncides from Plant Material

Khonkhodzhaeva Nodira Bakhtiyarovna — 2025-03-16

This article discusses biologically active substances from plants— phytoncides—and their significance for humans. It presents methods for the extraction of certain subclasses of phytoncides, specifically essential oils, saponins, and glycosides. The scientific interest in these substances is driven by the relevance
of finding alternative ways to combat airborne pathogens, protozoa, and insect pests that are safe for the environment.

METHODOLOGY FOR ORGANIZING READING EXERCISES ON THE BASIS OF GAMES AND QUIZZES IN MULTIPLATFORM

Tajibayeva Ma'mura Tojidinovna — 2025-02-18

This article explores methodological approaches to using multiplatform technologies to develop students ' reading skills in primary education. Organizing reading exercises based on games and quizzes can help students develop reading and text comprehension skills in a more efficient and fun way. The article
highlights the importance of the gamification (gamification) approach, strengthening students ' knowledge with the help of interactive quizzes and mobile platforms, increasing their motivations. Also considered are the innovative approaches multiplatform has incorporated into the reading process and its role in activating learners. This methodology provides teachers with the opportunity to organize the learning process of students in an interesting, effective and interactive way. The approaches presented in the article contribute significantly to the development of students ' reading skills in primary education.