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 analyzes the indicators that affect the tax potential of the region in the formation of local budget revenues. The system of budgetary and tax policy measures to increase local budget revenues, tax collection mechanisms, the ability of regions to pay taxes, and the relationships that occur in the process of increasing and collecting taxes are highlighted based on foreign experience.

This article explores the practices of program-targeted and performance-based budgeting in the countries of the Organization for Economic Co-operation and Development (OECD). It examines the approaches used by various governments to improve the efficiency and transparency of the budgetary process. Particular attention is given to the interconnection between the development of government programs, the system of performance evaluation, and managerial decision-making. The paper analyzes both successful implementation examples and existing limitations of these mechanisms. The study concludes on the importance of adapting international experience in the context of modernizing the budgetary systems of countries with transitional economies.

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.

The paper addresses the issues of improving the budget treasury system in the context of an innovative economy, with a focus on the introduction of digital technologies. It analyzes modern approaches to the automation of treasury processes, the use of electronic payment systems and blockchain technologies, as well as the role of cloud solutions in enhancing the transparency and efficiency of public finance management. The paper discusses the challenges and barriers faced by developing countries, including Uzbekistan, in integrating these technologies. Based on the analysis of international experience, recommendations for improving the treasury system are proposed, including legal adaptation, the development of human resources, and infrastructure improvement. The study aims to identify the factors that contribute to the successful integration of innovations in the financial sector and ensure the sustainability of the budget system.

This article analyzes the issues of ensuring economic stability through the state budget and taxes. The study examined fiscal indicators, the dynamics of budget revenues and expenditures, and their ratio to GDP. Structural changes in the tax system, the expansion of the tax base, and the intensification of digitalization processes were identified as important factors influencing economic stability. Analysis of the effectiveness of budget expenditures revealed the highest effectiveness of infrastructure projects and the need to increase efficiency in the healthcare and education sectors. According to the research results, the state fiscal policy is one of the main mechanisms for strengthening economic stability, and in the future, it is necessary to deepen reforms in the areas of reducing the deficit, optimizing expenditures, and increasing social effectiveness

Institutional and legal reforms aimed at increasing financial transparency in the Republic of Uzbekistan are analyzed. In recent years, the country has been implementing a number of measures to ensure the openness of public finances, strengthen citizen participation in the budget process, and increase transparency by digitizing the tax and expenditure system. This study assesses the main directions of these reforms, their effectiveness, and compliance with international standards (for example, the IMF's fiscal transparency criteria, PEFA indicators).

In order to further improve the tax system in our republic, to reduce hidden circulation in the economy, and to implement the main directions of the concept of improving the fair tax policy of the Republic of Uzbekistan, expanding the tax base by introducing digital technologies to the tax administration and some important reforms in the tax system were studied, foreign experience, scientific-practical conclusions, and proposals for its application in our country have been developed.

This article is dedicated to analyzing the public procurement system conducted by budget organizations in the Republic of Uzbekistan. Public procurement serves as an essential tool for the effective management of the nation’s financial resources, particularly in ensuring prudent spending of state funds and enhancing transparency. This article provides a detailed analysis of the economic efficiency and savings achieved through electronic auctions in public procurement during 2022–2024. It also examines advanced practices in public procurement digitalization employed by countries like South Korea, the United States, and the European Union, considering the possibilities for their application in Uzbekistan. The research highlights the economic efficiency of conducting competitive, cost-effective, and transparent public procurements through electronic auctions.

Public procurement is one of the key components of the economic system, playing a crucial role in the efficient allocation of state budget funds and the implementation of socio-economic objectives. The origins of public procurement date back to ancient times, and its developmental stages have evolved over time to adapt to modern requirements. While the initial stages were characterized by simple barter systems, contemporary public procurement has transformed into a complex process involving electronic platforms and management systems based on international standards.

The article analyzes the specific features of calculating the value added tax base, some complexities and problems in its determination, and focuses on the issues of improving the formation of the tax base. In addition, based on the results of applying the changes and additions made to the determination and calculation of the value added tax base, relevant conclusions are drawn and recommendations are developed.

This article analyzes foreign experience in implementing tax administration for large taxpayers, and as a result of this analysis, issues of improving the tax legislation of the Republic of Uzbekistan, proposals and recommendations for further improving tax administration for large taxpayers were developed.

This article analyzes the structure of budget expenditures in the Republic of Uzbekistan, with a particular focus on economic expenditures and their role in national economic development. The analysis covers the volume, directions, and prioritization of economic expenditures in recent years based on statistical data. In addition, the paper explores the mechanisms of distribution and redistribution of state budget revenues, highlighting their potential to stimulate economic growth. The article also gives special attention to the state strategies aimed at promoting a green economy and ensuring ecological sustainability. The research findings emphasize the relevance of allocating economic expenditures to strategic sectors and the necessity of optimizing and enhancing the efficiency of their implementation.

The article shows the economic essence of tax risk and the importance of scientific views on it, the importance of tax policy in shaping economic behavior and results in Uzbekistan. They are studied from the point of view of high tax rates, complex rules and low tax ethics as serious obstacles to entrepreneurial activity and development, and scientific conclusions and proposals are formulated, taking into account the economic essence of tax risk and scientific views on it.

This article aims to improve the mechanism of tax collection, improve service and education for taxpayers, simplify the tax system and procedures, develop effective communication channels between taxpayers and tax authorities, and improve the mechanisms of tax collection. In addition, the theoretical and practical aspects of the formation of trust and perception of justice and the use of effective coercive measures also increase compliance, the trends in the development of relations, and the main reasons for the occurrence of tax arrears on taxes and fees.

This article comparatively analyses financial management models in higher education institutions of the United States, Germany, South Korea and Finland, drawing on official financial reports and international organisation data. The study reveals key principles of foreign practice in revenue diversification, performance-based funding, competitive grant programmes and digital budget management. The findings are summarised as evidence-based practical recommendations for Uzbekistan's higher education institutions

Today, within the framework of the tax administration, optimization of the structure of taxes, their collection, improvement of the mechanism of tax accounting and reporting, correct calculation of taxes, timely and full payment, the right of taxpayers established in the tax legislation and monitoring compliance with obligations, distribution of tax revenues between budgets of different levels, collection and analysis of results, implementation of extensive measures to harmonize tax relations of all participants in the taxation process are being conducted. Also, it is more convenient for business entities that pay taxes on time and operate in compliance with legal requirements to ensure the implementation of the priority tasks set in the framework of the open dialogue of the President with entrepreneurs held on August 18, 2023. in order to create conditions and encourage them, by introducing digital technologies to the tax administration, expanding the tax base, and some important reforms implemented in the tax system are studied, foreign experience, scientific and practical conclusions on its application in our country, and proposals are developed.

This article presents a comprehensive analysis of the state and structure of the government securities market in the Republic of Uzbekistan during the period 2018–2024, focusing on demand and placement trends. Government bonds are considered a key element of the financial system and play an important role in mobilizing both domestic and foreign investment resources. Particular attention is given to identifying institutional and structural constraints hindering the full development of this financial market segment. These include the limited range of available debt instruments, low liquidity in the secondary market, a predominance of short-term bonds, and the absence of flexible instruments such as floating-rate bonds. The study argues that the establishment of a fully functional, multi-level infrastructure for the circulation of government bonds requires the introduction of innovative instruments, including indexed, "green," and social bonds, which could enhance the sustainability of budget financing and strengthen the investment climate. It concludes that the development of the government bond market is of strategic importance for ensuring budgetary stability and increasing the transparency of public debt policy.

This article presents a comparative analysis of personal income tax systems and collection mechanisms in various countries. It examines tax rates, benefits, declaration procedures, and payment methods, and analyzes their socio-economic impact. Special attention is given to the influence of progressive and proportional taxation on fair income distribution, as well as the role of taxes on investment income. The article substantiates the prospects of applying international practices to improve Uzbekistan’s tax system. The efficiency and fairness of personal income tax collection mechanisms are analyzed in terms of economic stability and budget revenues.

This article examines the role of Big Data in public procurement processes and its significance for economic efficiency and anti-corruption measures. The study discusses the current state of electronic trading platforms introduced in Uzbekistan under the “Public Procurement” law, focusing on detecting deviations from market-based pricing and identifying “preferred supplier” practices at early stages. It shows how Big Data techniques enable real-time analysis of suppliers’ data, including the application of AI-based “red flag” alerts to prevent dumping or corrupt agreements. The findings indicate that Big Data methods can reduce the price differential, strengthen competition, and improve the effective utilization of budget funds in the public procurement system.

The article analyzes the methodological significance of fiscal governance instruments in reducing and legalizing the shadow economy. Tax policy optimization, the wide implementation of fiscal digitalization, and ensuring transparency in budgetary processes are assessed as the main directions for formalizing informal activities. Based on the analysis of international experience, scientific and practical recommendations tailored to the conditions of Uzbekistan are developed.

This article analyzes the effectiveness of tax incentives for small businesses. Based on the data, the economic and social results of benefits were studied, and an assessment was made based on such indicators as the share of small business in GDP, its place in state budget revenues, the number of newly created enterprises, and the level of employment. Analysis shows that although tax innovations can put pressure on budget revenues in the short term, in the long term they have fully justified themselves by increasing economic activity, developing the business environment, and ensuring social stability. At the end of the article, promising recommendations for supporting small businesses are given.

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

This article focuses on further reducing the negative impact on the competitiveness of the republic's economy by gradually reducing the monopoly in the commodity and financial markets, increasing the efficiency of the system of giving benefits and preferences, as well as reducing the legislative regulatory system. burdening economic entities implementing tax administration and fundamentally improving the mutual cooperation of taxpayers in the fulfillment of republican tax obligations.

This article describes the improvement of the administration based on bringing services to business entities to a new level, further increasing the tax administration literacy of the population, supporting entrepreneurship, creating an equal competitive environment and guaranteeing the rights of consumers, and encouraging the active participation of the general public in curbing the underground economy. In recent years, countries around the world have been paying special attention to the implementation of various mechanisms to prevent and reduce tax evasion by taxpayers when developing their short-term and long-term budget-tax policy strategies. At the same time, conducting scientific research aimed at reducing illegal financial flows, analyzing the factors that cause tax evasion by taxpayers, reducing the hidden economy, and focusing on the scientific and theoretical aspects of tax evasion processes remains one of the priorities. At the same time, the fields were studied, foreign experience, scientific-practical conclusions and proposals were formed on its application in our country