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The Effect of Local Taxes on The Activities of Business Entities

DSc Zafarjon Alijonovich Abdullaev

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 9, No: 1
2026-01-08
Abstrak

The aim of this paper is to analyse the influence of local taxes (primarily property tax) on the functioning of business entities. Local taxes represent substantial components of local budget revenues and have implications for firms’ investment, p...

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Banks And Digital Platforms In International Trade: New Models Of Interaction

Boburmirzo Bakhodir Ugli Mukhtorov

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 9, No: 1
2026-01-08
Abstrak

This article explores changes in international trade in the digital platform economy, especially as it relates to changing roles for banks and new types of interactions between financial institutions and platform ecosystems. Section 1 discusses th...

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The Importance of The Transport System for The Development of The Tourism Sector of Samarkand

Mukhayyo Khamroeva

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 9, No: 1
2026-01-08
Abstrak

sustainable development at tourist destinations in historic cities is crucial. This article analyses the role of Samarkand, one of Uzbekistan’s principal cultural and heritage tourist destinations in road transport system development. The research...

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Foreign Experience in the Development of the Service Sector under Economic Digitalization and Its Application in Uzbekistan

Maratova Mexribanu Baxtiyar Qizi

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 9, No: 1
2026-01-07
Abstrak

Sustainable tourism has become a central focus of contemporary research as destinations seek to balance economic growth, social inclusion, and environmental conservation. This study explores how the diversification of tourist products and services...

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National Innovation Systems in Leading Asian Economies: Policy Implications for Central Asia

Malikha Azizova Farrukh qizi

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 9, No: 1
2026-01-07
Abstrak

High-technology innovation has become a critical driver of economic growth and national competitiveness in the modern global economy. Knowledge-intensive high-tech sectors — ranging from information and communication technology (ICT) and biotechno...

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Exploring Blockchain Integration to Advance Government Accounting Systems

Ali Abdulkareem Hadi

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 9, No: 1
2026-01-06
Abstrak

This study discusses the integration of blockchain technology into government accounting systems in Iraq, focusing on its impact on key performance indicators related to efficiency, transparency, and security. The core area of concern in this pape...

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Mechanisms for Improving the Quality of Service in Public Catering

Gafurov Sindor Sardor ogli

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 9, No: 1
2026-01-06
Abstrak

This article highlights the main mechanisms for improving the quality of service in catering enterprises. In particular, special attention is paid to the issues of improving staff skills, meeting food quality and sanitary and hygienic requirements...

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The Impact of Digital Management on the Effectiveness and Efficiency of Intellectual Capital in Educational Institutions Applied Research at Al-Imam Al-Kadhim University College for Islamic Sciences

Habib Farhan Hamdan

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 9, No: 1
2026-01-05
Abstrak

The research aimed to identify the relationship between digital transformation, with its dimensions of technological infrastructure, legislation, policies, digital skills, and the availability of necessary funding, and intellectual capital, with i...

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Accounting of Extra-Budgetary Expenditure in Higher Educational Institutions

Islom Ergash ugli Khonimkulov

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 12
2025-12-31
Abstrak

This research article analyzes the accounting of expenses financed by extra-budgetary funds at higher education institutions in the Republic of Uzbekistan, their economic content, sources of generation, and the specifics of their reflection in acc...

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The Integrative Role of the Incentive and Job Commitment System in Improving Institutional Performance among Employees of the Martyrs Foundation in AL-Diwaniyah Governorate

Mazin Talib Jard; Kareem Salman Jebur; Haitham Mohammed Hasan

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 9, No: 1
2026-01-04
Abstrak

The purpose of the current research is to uncover the synergistic role of the Incentive system (INC) (Material incentives, Non-material incentives) and Job commitment (Emotional commitment, Standard commitment, Ongoing commitment) in improving Org...

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