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IMPROVING FINANCIAL CONTROL AND INTERNAL AUDIT SERVICES IN BUDGETARY ORGANIZATIONS
Erkin Odilov

This article addresses the implementation of financial control in budgetary organizations of Uzbekistan, the enhancement of the efficiency in the use of budgetary resources, and the improvement of financial audit services. Based on the Fiscal Strategy of the Republic of Uzbekistan for 2025-2027, this scientific study focuses on reforming the public finance system, adhering to the principles of efficient use of budget expenditures, strengthening fiscal responsibility and accountability, ensuring budget transparency, and managing fiscal risks.

09/29/2025
  • PDF (Uzbek)
149-159 317 108
ANALYSIS OF THE WORK DONE TO INCREASE BUDGET REVENUES IN UZBEKISTAN
Jamshid Ergashev

The reforms being implemented today increase the responsibility of local governments for the timely financing of priority expenses and activities for the socio-economic development of regions, do not implement activities with unclear sources, and also contribute to the further tightening of budget discipline, budget revenues and expenditures. forecasts of its deficit, sources of financing the deficit. Requires improvement of information about the main directions of fiscal policy, analysis of macro-fiscal risks and public debt.

11/30/2023
  • PDF (Uzbek)
444-449 210 141
THE ROLE OF FISCAL POLICY IN ENHANCING THE EFFICIENCY OF SOCIAL SECTOR FINANCING
Gulshan Imamova

This article examines the issues of financial support for the social sector. The study outlines the economic essence of the social sphere, its main funding sources, and its place within the state budget system. The role of fiscal policy in shaping social expenditures and supporting social development is also analyzed. The research employs both descriptive and econometric methods. Using a multiple regression model, it evaluates the impact of tax revenues, budget deficits, and inflation indicators on the share of social expenditures. The findings made it possible to develop certain scientific conclusions and practical recommendations aimed at improving the efficiency of social sector financing.

03/31/2026
  • PDF (Uzbek)
113-119 100 59
ECONOMIC ANALYSIS OF THE EXTERNAL DEBT STATUS IN THE REPUBLIC OF UZBEKISTAN
Charosxon Otajonova

This article covers the essence of state debt, its types, financial sources, the differences between foreign investment and state external debt. The article also describes in what cases and for what purposes the state resorts to debt obligations. The article analyzes the economic and financial situation of the debts received by Uzbekistan, and indicates from which countries and foreign financial institutions the amount of debt was received. It also provides a statistical analysis of the sectors and areas to which debt obligations received by Uzbekistan are directed.

04/30/2025
  • PDF (Uzbek)
184-189 259 116
PROSPECTS FOR DEVELOPING UZBEKISTAN'S RELATIONS WITH INTERNATIONAL FINANCIAL ORGANIZATIONS
Farangiz-bonu Ortigaliyeva, Zilola Shamansurova

Our article discusses the importance of international financial organizations and their role in economic development, as well as an analysis of Uzbekistan's current financial relations with international financial organizations and the prospects for expanding cooperation between them. The main areas of cooperation are analyzed using the example of the International Monetary Fund (IMF) and the World Bank.


After gaining independence, Uzbekistan established active relations with international financial institutions. In particular, it has implemented a number of major projects in the fields of agriculture, transport, healthcare, education, infrastructure, energy, and construction. In recent years, reforms aimed at liberalizing the economy and increasing investment attractiveness have led to further expansion of cooperation. The article highlights Uzbekistan's promising projects with these organizations aimed at sustainable development, green economy, inclusive economy, poverty reduction, employment generation, and creation of modern infrastructure through long-term strategies. As a result of this cooperation, it is envisaged that our country will strengthen its integration into the global economy.

11/29/2024
  • PDF (Uzbek)
237-244 164 73
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