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.
Modern financial science pays considerable attention to the study of the impact of fiscal policy on social development. The quality and timeliness of decision-making on the formation and implementation of budget policy affect the balance of public finances, the level of effectiveness of state regulation of socio-economic processes. Budgetary policy affects the effectiveness of financial and economic transformations in the public finance system, provides financing for the structural restructuring of the economy, stimulating the development of its priority sectors, accelerating the intensification of production and the level of development of society.
In order to ensure the stability of the socio-economic development of the region, practical proposals and conclusions are presented that substantiate the relevance of increasing the regional importance of local budget revenues in the implementation of the development strategy of New Uzbekistan.
This article examines the formation of local budgets as an important stage of the financial strategy. At the same time, an analysis of the formation of income and expenses of the local budget of the Jizzakh region for 2024 was carried out. Proposals were made to improve the efficiency of local government bodies in the formation of the local budget.
Socio-economic sustainable development of regions, reduction of differences between regions, strengthening of the revenue base of local budgets is one of the important directions of the state economic policy implemented in Uzbekistan today. In particular, the Development Strategy defines the task of increasing the economy of the regions by 1.6 times in the near future, such a statement of the task requires a deep analysis of the development opportunities of the regions. Based on this, this article analyzes ways to strengthen the revenue base of local budgets.
Evaluating the effectiveness of the tax policy strategy implemented in Uzbekistan, special attention is paid to the analysis of its tactical directions. The study used a comprehensive approach that took into account various economic indicators, fiscal data and socio-economic impacts. The study assessed the tax policy's compliance with national economic goals, its impact on business competitiveness, and its ability to stimulate economic growth and development. In addition, research examines the extent to which tax policy contributes to reducing income inequality and increasing social welfare. In order to increase the overall efficiency of the tax policy in Uzbekistan, potential directions for improvement in strategy and tactics are suggested.
This article examines the formation of local budgets as an important stage of the financial strategy. At the same time, an analysis of the formation of income and expenses of the local budget of the Jizzakh region for 2024 was carried out. Proposals were made to improve the efficiency of local government bodies in the formation of the local budget.
This article deals with ensuring the effectiveness of the tax-budget system in the new development strategy of our republic. Formulas for calculating the tax potential are given, as well as proposals for improving the tax policy, improving the development of existing innovative methods and methodological approaches in determining the needs of spending in the budget and the main aspects of equalization programs, and using a wide range of economic-mathematical modeling and forecasting methods.
In this article, the scientific-theoretical content of the tax policy and strategy and the economic conditions for its occurrence are to ensure the effectiveness of the tax-budget system. Tax policy plays a very important role in the economic policy of any country. Tax policy is closely related to other economic policies of the state and influences them. Correct development of tax policy and determination of its strategic and tactical directions is a very urgent and complex process.
The article states that the methodology of tax administration is an important aspect of any tax system, and its continuous improvement is important in ensuring the effective collection, compliance and fairness of taxes. This article examines the main problems encountered in the methodology of tax administration and suggests a strategy for improvement. In order to solve these problems, several strategies for improving the tax administration methodology are proposed. By addressing these challenges and implementing the proposed strategies, tax administrations can improve their efficiency, encourage voluntary compliance, and optimize revenue collection. The improved methodology of tax administration helps to create a fair and efficient tax system that supports economic growth and sustainable development.
This article highlights the importance of “green” investments and employment in the process of implementing the Sustainable Development Goals (SDGs) in Uzbekistan. It examines the integration of the SDGs into national development policy, the practice of green budgeting, and the institutional and financial mechanisms for transitioning to a green economy within the framework of the “Uzbekistan–2030” Strategy. In particular, the article analyzes the dynamics of investments directed toward renewable energy, the tagging of state budget expenditures in accordance with the SDGs, and green financing instruments. Based on this analysis, it substantiates the role of green investments in achieving SDGs 7, 8, 9, 11, 12, and 13. Based on the results of the analysis, relevant conclusions are formulated, and scientific proposals and practical recommendations are developed.
The article explores the relationship between decentralization and strategic planning. Using theoretical frameworks and policy insights from the World Bank, IHTT, and BMTTD, it examines how decentralization affects regional development and policy effectiveness. Uzbekistan’s experience is assessed in the context of the “Uzbekistan-2030” strategy, with emphasis on the growing role of local budgets and regional initiatives. Key institutional challenges are identified and summarized conclusions are provided.
In this article analyzes the conceivable outcomes of financial monitoring as a strategy of viable administration of the financing framework of higher education institutions, ways to assist move forward the financing of the higher education system by implies of present day disobedient.
This article highlights potential strategies and approaches for improving taxpayer service mechanisms in Uzbekistan. Implement a comprehensive digital transformation strategy to modernize the tax administration. Development of user-friendly online portals and mobile applications that enable taxpayers to file returns, make payments and access tax information conveniently. Initiate taxpayer education campaigns to increase awareness of tax obligations, benefits and deadlines. Simplification of tax procedures and forms, their simplification and convenience for taxpayers. In particular, simplification of taxation requirements for small businesses and individual taxpayers will be explored. Increase transparency in tax processes by providing taxpayers with clear explanations on tax assessment and refunds, and invest in training and capacity building of tax authorities to ensure effective service to taxpayers. Improving taxpayer service mechanisms in Uzbekistan is important to encourage voluntary compliance, reduce tax evasion and promote a positive business environment.