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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
THE IMPACT OF BUDGET POLICY ON THE SOCIO-ECONOMIC DEVELOPMENT OF SOCIETY
Farkhod Dustmirzaev

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.

11/29/2024
  • PDF (Uzbek)
111-120 161 85
THE IMPORTANCE OF LOCAL BUDGET REVENUES IN THE IMPLEMENTATION OF THE DEVELOPMENT STRATEGY OF NEW UZBEKISTAN
Olimjon Nabiev

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.

05/31/2024
  • PDF (Uzbek)
211-218 173 137
ISSUES OF FORMATION OF LOCAL BUDGET (BASED ON THE EXAMPLE OF THE JIZZAKH REGION)
Omonulla Mamayusupov

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.

08/30/2024
  • PDF (Uzbek)
322-328 147 67
WAYS TO IMPROVE THE REVENUE BASE OF LOCAL BUDGETS IN UZBEKISTAN
Akmal Abduvokhidov, Dilafruz Kadyrova, Mirkomil Obilov

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.

05/31/2023
  • PDF (Uzbek)
4-12 256 380
ASSESSMENT OF THE EFFECTIVENESS OF TAX POLICY STRATEGY AND ITS TACTICAL DIRECTIONS IN UZBEKISTAN
Jakhongir Abdiev

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.

01/31/2024
  • PDF (Uzbek)
203-212 284 151
ANALYSIS OF FACTORS AFFECTING THE FINANCING OF FINANCIAL INSOLVENT ENTERPRISES
Nuriddin Javliyev

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.

10/31/2024
  • PDF (Uzbek)
91-98 154 112
SOCIO-ECONOMIC NATURE OF DIRECT TAXES AND THEIR ROLE IN THE TAX SYSTEM
Ramshid Khojakulov

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.

07/31/2024
  • PDF (Uzbek)
431-439 147 73
THE MAIN PROBLEMS AND IMBALANCES OF TAX POLICY IMPROVEMENT
Kholbuta Ismatov

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.

07/31/2024
  • PDF (Uzbek)
55-65 233 119
ISSUES OF IMPROVING THE TAX ADMINISTRATION METHODOLOGY OF UZBEKISTAN (IN THE CASE OF ADVANCED FOREIGN COUNTRIES)
Botir Mukimov

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.

07/31/2023
  • PDF (Uzbek)
26-32 227 163
THE STRATEGIC IMPORTANCE OF “GREEN” INVESTMENTS AND EMPLOYMENT IN ACHIEVING SUSTAINABLE DEVELOPMENT GOALS
Ilhom Muxtorov

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.

03/31/2026
  • PDF (Uzbek)
177-185 105 0
THE ROLE OF DECENTRALIZATION IN STRATEGIC PLANNING IN UZBEKISTAN
Bаxtiyor Mustafayev
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.
01/30/2026
  • PDF (Uzbek)
141-147 101 73
FINANCIAL MONITORING: METHOD OF EFFECTIVE MANAGEMENT OF THE FINANCING SYSTEM OF HIGHER EDUCATION INSTITUTIONS
Gulshat Karlibaeva

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.

05/31/2024
  • PDF
119-126 206 124
WAYS TO IMPROVE MECHANISMS FOR PROVIDING SERVICES TO TAXPAYERS IN UZBEKISTAN
Elbek Akhmedov

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.

09/29/2023
  • PDF (Uzbek)
84-89 220 125
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