This article examines the theoretical and methodological foundations for improving control mechanisms over the targeted use of public budget funds. The study analyzes the role of budget control within the public financial management system, as well as modern approaches and international best practices. Furthermore, key challenges hindering the efficient use of budget resources in Uzbekistan are identified, and scientifically grounded recommendations are proposed to address them. The findings highlight the importance of implementing risk-based approaches, digital technologies, big data analytics, and public oversight mechanisms in strengthening budget control systems. The practical significance of the study lies in enhancing the efficiency of public financial management and reinforcing fiscal discipline

This article analyzes the methodologies for managing the financial resources of local budgets in the context of regional socio-economic development. First, within the framework of fiscal centralization and decentralization principles, it examines local budgets’ independent revenue sources, share-based taxes, and the mechanism of transfers allocated from the central government. Next, based on the principles of medium-term budget planning, ensuring budget balance, and performance-oriented budgeting, it presents methods for effective on-site resource allocation. Furthermore, by enhancing participatory budgeting and public involvement, the study explores how transparency and control over local financial resource use are strengthened. The article also discusses approaches to reducing socio-economic disparities between regions through general (free) transfers, the subvention-grant system, and horizontal equalization instruments. Additionally, it investigates the impact of tax reforms, investment financing, and risk management methods on the sustainability of local budgets. The research concludes with practical recommendations for improving local budget management methodologies—introducing a formula-based transfer mechanism, expanding interactive budget portals, and enabling the issuance of local bonds. Based on applied research and official statistics, the article aims to identify effective tools for financing regional development strategies.

This article examines the theoretical and practical foundations of organizing tax control in the context of digitalization of the economy. The main purpose of the article is to justify ways to ensure the stability of budget revenues and reduce the share of the shadow economy by increasing the efficiency of tax inspections. During the study, a comparative analysis was carried out of the specific features of modern forms of tax control - in-house tax inspections, mobile tax inspections and tax audits. The article puts forward scientific proposals on automating tax control processes, reducing the human factor and building trust-based relationships with taxpayers. The results of the study can be used in improving tax legislation and tax administration

This research article analyzes the pressing issues of improving the methodology of tax administration at the local level. The primary objective of the study is to develop scientific and practical proposals for expanding the regional tax base and increasing the efficiency of tax compliance through the analysis of tax risks and the integration of modern tax control systems (digital technologies, risk profiling, and electronic invoicing data tracking). The paper evaluates the mechanisms of information exchange between local authorities and tax agencies, shedding light on the role of risk-analysis models in detecting sectors with a high risk of tax evasion. As a result of the study, an authorial methodology for digitalizing tax control and developing an early detection system for tax risks at the regional level is proposed. This methodology serves to ensure the sustainability of local budget revenues and reduce the scale of the shadow economy

The article is devoted to the study of the impact of tax audit measures on the budget system, analysis of their effectiveness, and development prospects. The article discusses the main goals and objectives of tax audits, and their positive and negative consequences for the budget. Particular attention is paid to the impact of tax audits on increasing tax revenues, improving tax discipline, and combating the shadow economy. The article also discusses problems associated with high administrative costs, possible negative impacts on the business climate, and risks arising from ineffective inspections. Current trends in the field of tax control are analyzed, including process automation and the use of big data analytics technologies. In conclusion, key areas for improving the tax audit system are highlighted, such as digitalization, improving the qualifications of tax inspectors, and creating a more transparent system of interaction with taxpayers. The article provides recommendations for optimizing tax audits in order to increase their efficiency and the sustainability of the budget system.

This article scientifically examines the importance of taxing income earned by self-employed individuals in the formation of budget revenues. In particular, the study substantiates the need to introduce the obligation for self-employed individuals to issue invoices to buyers in the process of selling goods and services. This mechanism is aimed at ensuring transparency in income accounting, reducing hidden turnover, and expanding the tax base. The article demonstrates that the proposed mechanism contributes to improving the efficiency of tax administration, ensuring the stability of budget revenues, and reducing the share of the informal economy. In addition, the article develops scientific and practical proposals for expanding digital accounting and electronic documentation practices in the activities of self-employed individuals

This article considers foreign experience as an important factor in ensuring the effectiveness and sustainable development of financial planning in enterprises. In developed countries, financial planning is carried out, first of all, in combination with market mechanisms, digital technologies and financial control systems. Efficient allocation and optimization of financial resources, the use of automated models for budgeting and forecasting, the implementation of modern risk management methods, compliance with international financial reporting standards, and ensuring financial transparency and accountability based on corporate governance principles are of great importance. At the same time, the experience of foreign enterprises shows the widespread use of innovative financing sources - venture capital, bonds, leasing and crowdfunding. The analysis of these experiences serves as an important methodological basis for Uzbek enterprises to improve the effectiveness of financial planning, strengthen competitiveness and accelerate the integration processes into world markets

The article examines the specific features of improving the audit system in the public sector in the Republic of Uzbekistan, its institutional and organizational foundations, and issues of increasing its effectiveness. It also theoretically substantiates the importance of auditing in strengthening public financial control, ensuring targeted and rational use of budget funds, and increasing transparency and accountability in the management of public assets

This article studies the theoretical aspects of construction and repair cost accounting in higher education institutions. A review of the literature on construction and repair cost accounting is carried out and its specific directions are revealed. Issues related to the recognition, assessment and accounting of construction and repair costs are studied using the example of a higher education institution. Important aspects of documentation and accounting in ensuring control over construction and repair costs are presented. Problematic and controversial situations related to construction and repair cost accounting in higher education institutions are studied and their negative consequences are presented. Proposals and recommendations are formulated to improve construction and repair cost accounting in higher education institutions.

Digitalization of public administration is becoming an important tool for accelerated economic development and improving interaction between government agencies, citizens and businesses. In the context of the growth of digital technologies, digitalization allows optimizing the processes of providing public services, reducing the administrative burden on businesses and increasing the efficiency of state financial control.

In this article, in order to stabilize the financial situation of prestigious companies in the world, create new jobs and achieve economic growth, it is necessary to "transition to international standards of management, use transfer pricing in the process of concluding financial transactions in entities of the cluster and cooperative system, and present financial and management reports on operational segments." . International experience testifies to the fact that a sufficient information base has been formed on the theoretical, methodological and organizational aspects of these problems, and special scientific and innovative research is being conducted in this regard. According to the research, "US Federal Tax Service (IRS) received 3.4 billion dollars obtained as a result of illegal allocation of royalties and other costs in the process of trade deals between UK and US companies in the process of formation of transfer pricing." that dollar income was returned to the main company located in England" indicates the seriousness and importance of the issue.