РЕФОРМЫ ПО ПОВЫШЕНИЮ ПРОЗРАЧНОСТИ В ОБЛАСТИ ГОСУДАРСТВЕННЫХ ФИНАНСОВ И БУХГАЛТЕРСКОГО УЧЕТА В УЗБЕКИСТАНЕ
DOI:
https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp783-791Аннотация
Анализируются институционально-правовые реформы, направленные на повышение финансовой прозрачности в Республике Узбекистан. В последние годы в стране реализуется ряд мер по обеспечению открытости государственных финансов, усилению участия граждан в бюджетном процессе и повышению прозрачности за счет цифровизации системы налогообложения и расходов. В данном исследовании оцениваются основные направления этих реформ, их эффективность и соответствие международным стандартам (например, критериям фискальной прозрачности МВФ, показателям PEFA).
Ключевые слова:
финансовая прозрачность фискальные реформы государственные финансы открытость бюджета международные стандарты финансовой отчетностиБиблиографические ссылки
Abdujabbarovna, D.A. Important Aspects of Public Control in the Activities of Local Executive Bodies in New Uzbekistan. International Journal of Law and Society, 2023 y. 12–20.
Asadov, A., Turaboev, I. Legal Challenges in Establishing the Islamic Capital Market in Uzbekistan. ISRA International Journal of Islamic Finance, 2023 y. 100–116.
Asadov, A., Turaboev, I., Nor, M.Z.M. Garnering potential of zakat in Uzbekistan: A tax policy proposal. Journal of Infrastructure, Policy, 2024 y. 54–68.
Axmedov, T. Davlat moliyasi boshqaruvida shaffoflikni oshirish strategiyalari. Tashkent State University of Economics Publications, 2021 y.
Babaev, S., Johnston, T. Economic Growth and Poverty Reduction in Uzbekistan: Achievements and Challenges. IJAREF, 2024 y. 19–35.
Davaktiv.uz. Davlat aktivi hisoboti va ochiqlik platformasi. 2023 y. https://www.davaktiv.uz
Djalilova, S. Economic Diversification and Poverty Reduction in Uzbekistan. CAJEM, 2024 y. 41–56.
Farmonbek, K. Improving financial performance auditing in the public sector. Human Resource Management and Public Works, 7(1). https://researchparks.net/index.php/hrmpw/article/view/310, 2025 y.
Gaffarovich, M.A., Yorkulovich, M.D., Valievich, S.K. Transformation of Public Administration Mechanisms: Experience of Uzbekistan. Academia.edu, 2023 y. 25–34.
Hisobot.uz. Auditlangan tashkilotlar reyestri va ochiq natijalar. 2023 y. https://www.hisobot.uz
Hoshimkhonov, A. Recent Amendments to the Constitution of Uzbekistan on Legislative Modernization. Journal of Law and Economics, 2024 y. 50–61.
Ilyasov, K. Practical Reforms in the Field of Copyright Protection in Uzbekistan and Their Promising Results. Indonesian Journal of Law and Justice, 2024 y. 11–24.
International Budget Partnership. Open Budget Survey: Uzbekistan. https://www.internationalbudget.org, 2023 y.
IPSASB. International Public Sector Accounting Standards Implementation Guidance. 2022 y. https://www.ifac.org
Jalilov, A., Hatasa, N. Analysis of Uzbekistan's Economic Development After Independence. Economics and Business Review, 2019 y. 1–22.
Kungratov, I. Activities of the Department for Combating Economic Crime and Ways of Its Development. GQ Work, 2024 y. 1–12.
Mamadiyarov, Z., Ahadjonov, N. Ways to Develop the Interbank Payment System in Uzbekistan. UMSIDA Proceedings, 2024 y. 480–489.
Mekhruza, V. Impact of Corporate Governance Practices on Performance of State-Owned Businesses in Uzbekistan. Science and Innovation, 2023 y. 74–89.
Minfin.uz. Davlat byudjeti ijrosi va raqamlashtirish bo‘yicha tahliliy ma’lumotlar. 2023 y. https://www.mf.uz
Mominovich, H.A. The Nature of Cooperation Between the Government of Uzbekistan and Oliy Majlis. EIJMRMS, 2024 y. 27–34.
O‘zbekiston Respublikasi Bosh prokuraturasi. Audit va moliyaviy nazorat yillik hisobotlari. 2023 y. https://www.prokuratura.uz
Raxmatovich, A.F. Prospect for the Development of the Financial Market and Improving Financial Literacy. Semantic Scholar, 2023 y. 61–72.
Robertson, S.J. Administrative Change and the Promise of Reform in "New Uzbekistan". ProQuest Dissertations, 2023 y. 1–200.
Saydullayev, S. Changes in Dividend Policy Following Public Offering of State Shares. ISFT-ILM Journal, 2023 y. 159–168.
Sodiqov, M. Buxgalteriya hisobining xalqaro standartlarga moslashtirilishi. Journal of Economic Reforms, 10(2), 55–64. 2022 y.
Srrojidddinova, Z.X. Sistema gosudarstvennykh finansov: reforma upravleniya v Respublike Uzbekistan. Finansovyy Zhurnal, 2023 y. 45–59.
Tulkin, S. Ways of Improving Mechanisms for Attracting Foreign Investment in the Regions of Uzbekistan. Central Asian Research Journal, 2023 y. 88–101.
Umrzoqovich, M.U. Improving the Theoretical and Legal Basis for the Organization of Public Financial Control. Ekonomika i Finansy (CyberLeninka), 2021 y. 33–39.
Valiyev, V. A. Auditorlik riskini xalqaro standartlar asosida baholashning o‘ziga xos xususiyatlari. Journal of Actuarial Finance and Accounting, 12(1), 97–106. https://finance.tsue.uz/index.php/afa/article/download/638/665, 2025 y.
Xamdamov, S. Enhancing public procurement procedures in Uzbekistan: Obstacles and remedies. Journal of Economics, Finance and Accounting Studies, 6(4). https://top-conferences.us/index.php/ICEFAS/article/download/694/562, 2024 y.
Yalçın, R. The Role and Features of Uzbek Local Authorities Within a System of Strong Central Government. Ulisa Journal, 2019 y. 66–77.
Загрузки
Опубликован
Как цитировать
Выпуск
Раздел
Лицензия
Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.
