Article Metadata for Central Asian Journal of Innovations on Tourism Management and Finance

The paper proposes methodologies for evaluating the effectiveness of tax incentives at the local level. Based on a retrospective analysis, the comparative aspects of existing methodologies were evaluated, and the author’s approach to determining t...

This paper analyzes the effects of IFRS 15 on revenue timing for long-term take-or-pay type supply contracts in the oil and gas sector. It shows that the major effect occurs in the velocity of revenue reallocation with future supply obligations an...

This article provides a scientific analysis of the mutual integration of cotton raw material production and its processing within cotton–textile agro-clusters, as well as the prospects for developing this integration. Particular attention is paid ...

Effective resource allocation is crucial for increasing efficiency and reducing production costs in silkworm breeding (Bombyx mori). This study examines strategies for optimizing labor, feed, and technological resources in sericulture farms. The d...

The rapid digital transformation of the global tourism market has positioned smart tourism as a strategic policy instrument for enhancing service quality, improving operational performance, and strengthening destination competitiveness. Smart tour...

This study is dedicated to a comprehensive assessment of the economic essence of tax potential in Uzbekistan's regions, the factors shaping it, and the dynamics of tax revenues across different regions. Tax potential is interpreted as the primary ...

This article systematizes the organizational and legal basis for how local state authorities in Uzbekistan manage territorial economic development. Based on a functional–legal review of constitutional norms, framework laws, and key presidential an...

The development of digital services markets is a key driver of economic growth, regional competitiveness, and social inclusion. This study examines the organizational and economic mechanisms that facilitate the formation of digital services market...

The study sought to assess the effect of cash management on financial sustainability of non-financial firms listed in East Africa’s stocks markets. The study was anchored on trade-off theory of liquidity and the Baumol model of cash management. Th...

The tourism and hospitality industry plays an increasingly important role in economic development, and within this sector family guest houses represent a significant form of accommodation that directly supports tourism growth and regional developm...