Eurasian Research Bulletin

Tax arrears and causes of arrears

Abdukarimov Xurmat Matyakubovich — 2024-10-05

In this article, improvement of the mechanism of tax collection, improvement of service and education of taxpayers, simplification of the tax system and procedures, development of effective communication channels between taxpayers and tax authorities, improvement of mechanisms of tax collection. In addition, the theoretical and practical aspects of the formation of trust and perception of justice and the use of effective coercive measures increase compliance, the trends in the development of relations, and the main reasons for the occurrence of tax arrears in terms of taxes and fees.

Ways to effectively organize control of the oil and gas, fuel energy industry through taxes

Abdullaev Shuxrat Sultanbaevich — 2024-10-04

In the case of processing of extracted natural gas, oil and gas condensate in this article, realization and expansion of the tax base of products obtained from these minerals, effective organization of tax control in large taxpayers in the field of oil, gas, fuel energy industry issues and scientific proposals and recommendations for solving the problem of taxation have been developed.

Prospects of introduction of international standards of financial reporting in Uzbekistan, issues of improving the system

Kholmurodov Abdurasul Saydullayevich — 2024-10-04

In this article, the normative and legal bases of the organization of joint-stock companies, their role and importance in the economy are usually connected with their large-scale financial and economic activities. Proposals and recommendations have been made on the issues that should be introduced, with the main focus on improving management efficiency, increasing the capitalization of the company

Today, there are specific issues of the tax debt collection mechanism in our country

O‘taganov Anvar Nurxonovich — 2024-10-04

This article discusses the improvement of the tax collection mechanism, improvement of taxpayer service and training, simplification of the tax system and procedures, development of effective communication channels between taxpayers and tax authorities, improvement of tax collection mechanisms. In addition, theoretical and practical aspects of trends in the development of relations consisting in the formation of trust and perception of justice and the use of effective enforcement measures increase compliance.

Organizational and legal foundations of the tax consulting institute in Uzbekistan

Yakubov Otabek Sadullayevich — 2024-10-04

In this article, as a result of studying foreign experience in the development of the institute of tax consulting, the issues of improving the legal framework for the activities of tax consultants in our country, as well as theoretical and organizational forms of tax consulting, legal organization and importance in the development of the tax consulting system were studied. economics has been deeply studied. Also in mamlkatim, on the basis of accurate data, the trend of development of the institute of tax consulting is analyzed, in what state it is today.

Legal approaches to electronic document circulation in the system of tax authorities

Raxmonqulov Umidjon Rustam o'g'li — 2024-10-04

Today, within the framework of the tax administration, optimization of the structure of taxes, their collection, improvement of the mechanism of tax accounting and reporting, correct calculation of taxes, timely and full payment, the right of taxpayers established in the tax legislation and monitoring compliance with obligations, distribution of tax revenues between budgets of different levels, collection and analysis of results, implementation of extensive measures to harmonize tax relations of all participants in the taxation process are being conducted . Also, to ensure the implementation of the priority tasks set within the framework of the open dialogue of the President with entrepreneurs held on August 18, 2023, as well as more favorable conditions for business entities that pay taxes on time and operate in accordance with legal requirements. in order to create conditions and encourage them, by introducing digital technologies to the tax administration, expanding the tax base and some important reforms implemented in the tax system are studied, foreign experience, scientific-practical conclusions and suggestions on its application in our country are developed developed

Pragmatic Approach to Teaching Foreign Language For Esp Students

Sadirova Dinara Sadkiovna — 2024-10-11

The article illustrates the issues of teaching English to students of nonlinguistic universities. Due to the fact that the development of communicative competencies is becoming one of the important aspects, education is carried out with a pragmatic approach, including a methodology that offers a solution to the problem in the close relationship of grammar, selection of vocabulary and the use of technical means.

Morphological Features Of The Gastric Mucosa In Critically Ill Patients On Artificial Lung Ventilation

Urokov Sh.T — 2024-10-25

It has long been known in medical practice that the gastrointestinal tract (GIT) fulfils not only digestive function. The GIT tract is also an important endocrine organ that synthesises many hormones involved in the regulation of protein, fat and carbohydrate metabolism, having a systemic effect on the body. The walls of the gastrointestinal tract contain about 100 million neurons that constantly control its activity, as well as about 60-70% of the body's lymphoid tissue, which plays a key role in immune defence. There are convincing data supporting the link between the GI tract condition and the development of systemic inflammatory response, as well as multi-organ failure, which is due to disturbances of microcirculation in the villous layer of the intestine and high sensitivity of tissues to hypoxia (Swank G.M., Deitch E.A., 1996). This study emphasises the relevance of studying the gastric mucosa in critically ill patients on artificial ventilation

Morphological State Of The Gastric Mucosa In Patients In Severe Condition On Artificial Ventilation.

Uroqov Sh.T — 2024-10-30

The gastrointestinal (GI) condition of critically ill patients on prolonged mechanical ventilation (MV) is associated with a significantly elevated risk of serious complications. These complications include erosive and ulcerative lesions, gastrointestinal bleeding, pancreatitis, gastropathy, and ischemic damage to the mucosal lining. A variety of factors contribute to the onset of these conditions, including stress, ischemia, infections, and the side effects of medications used in treating the underlying illness. The prolonged use of MV further exacerbates these issues by disrupting normal tissue perfusion and compromising the protective barrier function of the mucosa. Additionally, the combination of systemic inflammation, immune suppression, and reduced gastric motility in these patients creates an environment where gastrointestinal complications are more likely to occur. Stress-induced hypersecretion of gastric acid and reduced blood flow to the gastric mucosa can lead to acute gastric injury, increasing the risk of bleeding and ulcer formation. Moreover, mechanical ventilation itself can alter the dynamics of the GI tract, contributing to issues such as gastric stasis, regurgitation, and even aspiration pneumonia

Experiences of foreign countries in improving financial mechanisms for supporting enterprises.

Z.T. Mirzayev — 2024-10-26

In the article, the problems of improving the theory and methodology of forming the financial policy of the enterprise at the current stage of economic liberalization and modernization in the Republic of Uzbekistan are studied. The advantages and specific features of improving the theory and methodology of the formation of the financial policy of the enterprise in the prospects of the socio-economic development of the country are scientifically substantiated. Possibilities of improving the theory and methodology of the formation of the company's financial policy in the corporate financial management system of the Republic of Uzbekistan were studied and recommendations were developed

Art Pedagogy Is An Integral Part Of The Educational Process

Babanazarova Maftuna Nazarbekovna — 2024-10-29

This article represents an in-depth analysis and significance of the use of art pedagogy in primary education. The authors substantiate the indispensability of art integration into the educational process of primary school, emphasizing that art pedagogy not only complements traditional teaching methods, but also plays a key role in the formation of fundamental skills and the development of creative thinking in primary schoolchildren. The article examines in detail various aspects of art pedagogy, adapted to the characteristics of primary education. The article examines the significance of the use of art pedagogy in primary education in Uzbekistan. The authors discuss the impact of creative learning on the development of creative thinking, personal qualities, and emotional intelligence in primary schoolchildren. Emphasis is placed on the use of artistic forms to build social skills and integration with other subjects. The article provides an overview of current trends in art pedagogy in Uzbek schools, and also discusses the prospects for the development of this approach in the context of the country's educational reforms. Ultimately, the abstract highlights the importance of incorporating creative arts into early learning, building a bridge to deeper and more sustainable educational experiences for future generations