VOL 6, No 55 (55) (2020) The scientific heritage (Budapest, Hungary) The journal is registered and published in Hungary. The journal publishes scientific studies, reports and reports about achievements in different scientific fields. Journal is published in English, Hungarian, Polish, Russian, Ukrainian, German and French. Articles are accepted each month. Frequency: 24 issues per year. Format - A4 ISSN 9215 — 0365 All articles are reviewed Free access to the electronic version of journal Edition of journal does not carry responsibility for the materials published in a journal. Sending the article to the editorial the author confirms it’s uniqueness and takes full responsibility for possible consequences for breaking copyright laws Chief editor: Biro Krisztian Managing editor: Khavash Bernat Gridchina Olga - Ph.D., Head of the Department of Industrial Management and Logistics (Moscow, Russian Federation) Singula Aleksandra - Professor, Department of Organization and Management at the University of Zagreb (Zagreb, Croatia) Bogdanov Dmitrij - Ph.D., candidate of pedagogical sciences, managing the laboratory (Kiev, Ukraine) Chukurov Valeriy - Doctor of Biological Sciences, Head of the Department of Biochemistry of the Faculty of Physics, Mathematics and Natural Sciences (Minsk, Republic of Belarus) Torok Dezso - Doctor of Chemistry, professor, Head of the Department of Organic Chemistry (Budapest, Hungary) Filipiak Pawel - doctor of political sciences, pro-rector on a management by a property complex and to the public relations (Gdansk, Poland) Flater Karl - Doctor of legal sciences, managing the department of theory and history of the state and legal (Koln, Germany) Yakushev Vasiliy - Candidate of engineering sciences, associate professor of department of higher mathe- matics (Moscow, Russian Federation) Bence Orban - Doctor of sociological sciences, professor of department of philosophy of religion and reli- gious studies (Miskolc, Hungary) Feld Ella - Doctor of historical sciences, managing the department of historical informatics, scientific leader of Center of economic history historical faculty (Dresden, Germany) Owczarek Zbigniew - Doctor of philological sciences (Warsaw, Poland) Shashkov Oleg - Сandidate of economic sciences, associate professor of department (St. Petersburg, Russian Federation) «The scientific heritage» Editorial board address: Budapest, Kossuth Lajos utca 84,1204 E-mail: [email protected] Web: www.tsh-journal.com CONTENT ECONOMIC SCIENCES Alixanov M., Tuxtaoxunov I. Dankevych V., Dankevych Ye. HISTORICAL MONUMENTS AND TOURISM MANAGEMENT OF FOREST AND WATER RESOURCES DEVELOPMENT IN NAMANGAN REGION .................... 3 IN THE CONTEXT OF ADMINISTRATIVE-TERRITORIAL Bereziuk S. REFORM: THE EXPERIENCE OF POLAND .................... 27 CURRENT STATE AND PROSPECTS OF ECOLOGICAL Yemtsev V. TAXATION DEVELOPMENT IN UKRAINE ...................... 4 INNOVATIVE ACTIVITY ACTIVISATION AS A WAY TO Vakolyuk A. COMPETITIVENESS GROWTH OF THE COMPANY ...... 31 METHODICAL SUPPORT FOR THE FORMATION OF Kovalchuk S., Duik A. PROJECT VALUE MANAGEMENT PROCESSES TAKING DYNAMIC PROCESSES OF ORGANIC BUSINESS .......... 35 INTO ACCOUNT THE INTERESTS OF STAKEHOLDERS 13 Komarova Yu.S., Komarov M.V. Verkhovod I., Leushyna O. PROBLEMS AND PROSPECTS OF LOCAL SELF- THE SOCIALIZATION OF THE DISTRIBUTION IN THE GOVERNMENT IN THE RUSSIAN FEDERATION .......... 46 INCOME IN THE CONTEXT OF GLOBAL Todosiichuk V. COMPETITIVENESS OF THE ECONOMY OF UKRAINE . 15 ANALYSIS OF FINANCIAL ACTIVITIES OF A STATE- Haharinov O. FUNDED INSTITUTION ............................................... 50 CONCEPTUAL ASPECTS OF TRANSFORMATION OF Starkova O. HIERARCHY OF SOCIOECONOMIC RELATIONS THE TAX TO INCOMES OF PHYSICAL PERSONS IN THE SUBJECTS INTO THE STATE OF A SYSTEM- BUDGET REVENUES ................................................... 62 PERFECTION .............................................................. 20 Stoyan M. Graschenkova N. IMPROVING THE ECONOMIC EFFICIENCY OF THEME OF ARTICLE (SUBSTANTIATION OF THE REGIONAL LABOR RESOURCE MANAGEMENT .......... 65 CONCEPTUAL MODEL OF SUSTAINABLE Gerasimenko O., Yakovlev D. DEVELOPMENT OF A MACHINE-BUILDING INNOVATION AS A PROSPECT FOR DEVELOPING THE ENTERPRISE BASED ON THE INTEGRATION OF INVESTMENT POTENTIAL OF AIC ENTERPRISES ........ 68 MANAGEMENT SYSTEMS) ......................................... 23 Yaremchuk N. EFFICIENCY OF THE MODEL OF SUBSIDIZING THE AGRARIAN SECTOR OF UKRAINE ............................... 71 The scientific heritage No 55 (2020) 3 ECONOMIC SCIENCES HISTORICAL MONUMENTS AND TOURISM DEVELOPMENT IN NAMANGAN REGION Alixanov M., PhD, Assistant Professor Tuxtaoxunov I. Senior Teacher, NamETI Abstract This article deals with the information about historical and saint places in Namangan and how to develop tourism. Futhermore, were offered the ways which are related with the development of tourism on using historical monuments. Keywords: historical memory, development of tourism, architectural monuments, pilgrimage, mosque, Akhsikent fortress. The extensive reforms carried out in our country along with historical monuments. There are also eco- in the following years have a strong impact on the de- logical opportunities in ancient Mug (mug’) ruins in velopment of the entire sector. The government of the Kasansay district, in the regions of the village of Cho- Republic, Shavkat Mirziyoyev, President of Uzbeki- dak in the Pop district, in the village of Balikkul in the stan seriously focuses on the preservation, repair and Chortok district, they attract tourists as well as above. restoration of historical monuments. Due to the initia- The wide spread of Islam in Central Asia and the tives and efforts of our compatriots, many good works development of many religious thinkers from our coun- are also carried out in the Namangan region. try also influenced the architecture of that period in the Historical memory is very important in the under- Middle Ages. According to the method of construction standing of person by own. Historical cultural heritage, and decoration, the buildings, that is, mosques, mad- architectural monuments built by our ancestors occupy rasah and tombs, which differ from the previous ones, a special place in the study of history, making the nec- were built. On the territory of the Namangan region, the essary conclusions from it. multi-storey buildings have also been restored. The pe- In particular, the remains of the Akhsikent for- riod of Soviet colonialism, the use of them for other tress, the Hazrat Sultan Uways Karani pilgrimage site purposes, as a result of their destruction, is not so much in Balikkul village of Chortok district, the Mevlono in the number that they have reached so far. But among Lutfi complex in city culture and park of Chust, the them, which is able to attract tourists, is well located, Mulla Kyrgyz madrasah in Namangan city, the architectural monuments serve for the development of Atoullixon Tura mosque and others were repaired, Tourism. landscaped, became attractive place. Биргина Наманган шаҳрининг ўзида Special attention is paid to the development of Хўжамнинг мақбараси, Мавлавий In Namangan tourism in raising the economy of the Republic. The have been preserved the Tomb of Khujam, the mauso- ecological environment in our region, well-preserved leum of Mavlaviy Namanganiy, the Atoullixon Tura and developed settlements, historical, architectural mosque, the Azizkhuja Eshon mosque and madrasah, monuments, places of pilgrimage are a favorable op- the Mulla Kyrgyz Madrasah, the Mulla Bazar Oxund portunity for the development of tourism in Namangan. complex, Maxdum Eshon mosque and other historical Due to the fact that in the Fergana Valley the pop- monuments. Such monuments can be met in all districts ulation lives densely, in place of the ancient cities there of the Namangan region. In addition to these monu- are new buildings and cities, the possibility of studying ments, there are still places of pilgrimage that are not the ruins of many cities is limited. Nevertheless, among known to many people. For example, although the mys- the ancient settlements in Namangan, the remains of the terious mosque in Namangan district, the Tashbulak cities of Buonamozor (Chust), Kasan and Akhsikent mosque, the Abduvali-Nurmatboy mosque are familiar were studied by scientists for a long period. to the public, the Kuyik cemetery (Khujai Buzruk) in Historical monuments in the Namangan region this district, the Muradbakhshi cemetery, the Okhun- dates back to ancient times, and most of them to the buva cemetery, the Nadirkurgan pilgrimage site, the Middle Ages, as well as to the near Times. Therefore, Pochata pilgrimage site and others are not familiar to they can be used in different ways for the purpose of majority of people. Studying the history of these pil- attracting tourists. First, ancient historical monuments grims, bringing them to the public, allows to form a integrate ecological tourism with travel. The second is wide network of pilgrimage tourism. the joint implementation of pilgrimage tourism with the One of our most basic tasks can be concluded that viewing of architectural structures typical of the Middle the preservation of existing historical objects, systema- Ages. tization of information related to them, finding and The ancient ruins of Akhsikent located on the searching many sources. Also, special attention should shores of Sirdarya are one of the places that attracts be paid to their attractiveness to productive use in the many