IMPROVING THE MECHANISM FOR FORMING LOCAL BUDGET REVENUES IN UZBEKISTAN
Keywords:
local budget revenues, fiscal decentralization, tax base expansion, transfer system, regional financial independence, land and property tax, economic reforms, international experience, digitalization mechanisms, fiscal equalization, regional development potential, public participation.Abstract
In the current conditions of globalization and economic integration, improving the mechanism for forming local budget revenues in Uzbekistan is considered a key factor in ensuring regional financial independence and promoting sustainable socio-economic development. This article provides a deep analysis of the existing problems of fiscal centralization and proposes ways to expand the tax base, optimize the transfer system, and introduce digital management elements based on international experience. The research findings contribute to reducing fiscal imbalances between regions by increasing the financial responsibility of local authorities and enhancing the overall efficiency of the state financial system.
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References
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