ISSUES OF ACCOUNTING OF INCOME TAXATION SECURITIES OF BUSINESS ENTITIES

This article analyzes the development of the securities market in the Republic of Uzbekistan, focusing on its current structure, institutional framework, and regulatory reforms implemented in recent years. It examines the role of updated legislation in enhancing transparency, investor protection, and market efficiency within the national financial system. Special attention is given to the impact of the securities market on macroeconomic stability, investment attraction, and capital formation processes in Uzbekistan. Furthermore, the article highlights the increasing importance of the securities market in supporting economic diversification, improving access to financial resources for enterprises, and strengthening the role of financial intermediaries. It also explores the relationship between market capitalization growth, investment activity, and the expansion of export-oriented sectors. In addition, the study assesses the integration of Uzbekistan’s securities market into global financial systems and its potential contribution to long-term sustainable economic development.