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ANALYSIS OF EXISTING PROBLEMS IN THE INITIATIVE BUDGET PROCESS
Kamoliddin Khasanov , Hamidakhon Akbarova

This article covers the analysis of legal frameworks for the organization of initiative budget processes and the analysis of the projects implemented in the process of “Initiative Budget” conducted through the “Open Budget” information portal. Proposals have also been developed for a co-financing mechanism, which would allow initiators to use the money spent on collecting votes to finance the project.

01/31/2025
  • PDF (Uzbek)
466-478 65 23
THE EFFECTIVENESS OF STATE FINANCIAL CONTROL CONDUCTED IN BUDGETARY ORGANIZATIONS
Payzillakhon Karayev

The scientific article highlights the theoretical foundations of the effectiveness of state financial control conducted in budgetary organizations. Data on the distribution of funds coming from the budget by region, budget audit, budget control and expertise were touched upon. In addition, a number of financial audits have been conducted and analyzed.

08/30/2024
  • PDF (Uzbek)
42-48 59 38
THE IMPORTANCE OF LARGE TAXPAYERS IN THE FORMATION OF THE STATE BUDGET AND IMPROVING THE CRITERIA FOR THEIR DETERMINATION
Firuza Norbaeva

This article is devoted to the analysis of the importance of large tax-paying enterprises in the formation of the Republican budget and the share of taxes paid by them in the formation of the total budget revenues. Also, the article highlights the issues of improving the tax administration in large enterprises, as well as the criteria for identifying large taxpayers. The article draws conclusions based on comparative analysis of the effectiveness of the interregional tax inspection on established large taxpayers, deficiencies in the tax administration of legal entities and the reasons for their occurrence, and sheds light on the recommendations for practical problems, taking a model from foreign experiences

04/30/2024
  • PDF (Uzbek)
447-456 91 66
IMPROVING THE METHODOLOGY FOR ANALYZING FIXED ASSETS IN BUDGETARY ORGANIZATIONS
Shavkatjon Ruziyev

The article examines a step-by-step methodology for conducting managerial analysis of fixed assets in budgetary organizations. Based on the results of the analysis, the necessity of developing a fixed asset management policy aimed at increasing the efficiency of the use of state property is substantiated. The main objective of this policy is to ensure the rational utilization of fixed assets and to report the achieved results to higher-level budget fund administrators.

12/29/2025
  • PDF (Uzbek)
223-231 14 7
PRACTICE OF SUBSIDIZING HIGHER EDUCATIONAL INSTITUTIONS IN UZBEKISTAN: MAIN CHARACTERISTICS OF SUBSIDIZING UNIVERSITIES AND STUDENTS
Shamsiddin Valiyev , Shuxrat Xolmuminov

The ways of the process of subsidizing universities within the framework of state finances in direction to universities and students have been studied on the basis of many studies. This article analyzes the main trends in the organization of subsidizing higher education in Uzbekistan, in recent еars in the direction to universities and students. Based on the analyses and studies, conclusions and proposals were made to change the features and aspects of the main areas of subsidization.

02/27/2025
  • PDF (Uzbek)
200-210 37 33
IMPROVING FINANCIAL LITERACY AS A VECTOR OF POVERTY REDUCTION
Gulnora Karabaeva

The article discusses the importance of financial literacy in solving the urgent strategic task of reducing poverty and ensuring the well-being of the people. It analyzes trends in the socio-economic development of the country's regions. It examines the dependence of the level of financial literacy on education and age, as well as foreign experience in conducting financial literacy lessons. The author draws conclusions on the organization of teaching financial literacy to various groups of the population.

09/30/2024
  • PDF (Russian)
309-317 71 35
THE IMPORTANCE OF FINANCIAL SUPPORT IN DEVELOPING THE TOURISM POTENTIAL OF OUR COUNTRY
Tuyli Ravshanov

In this article, the importance of effective use of funds allocated by the state for the development of tourism in our country in recent years and its role in increasing the number of tourists were studied. In addition, the mechanisms for the organization of promotional activities at the expense of funds from the non-budget tourism support fund have been implemented

05/31/2024
  • PDF (Uzbek)
262-269 75 73
METHODOLOGY FOR ORGANIZING INTERNAL AUDIT IN NON- STATE NON-PROFIT ORGANIZATIONS
Mekhriddin Khojiyev

This article examines the problematic aspects of organizing and conducting internal audit in non-state non-profit organizations (NGOs), the purpose and objectives of internal audit, the stages of internal audit in the activities of NGOs and identifies solutions for meeting the requirements for it. Recommendations were also given to eliminate shortcomings and errors identified during the internal audit of NGOs. As a result, the composition of the internal audit report and the methodology for its preparation were proposed to the supervisory board based on the results of the internal audit in the NGO

04/30/2024
  • PDF (Uzbek)
579-591 93 64
LEGAL BASIS OF TAXING LAND RESOURCES IN THE TAX SYSTEM OF THE REPUBLIC OF UZBEKISTAN AND ITS SIGNIFICANCE
Akmaljon Tursunov

This article examines the legal basis of land taxation, according to which the legal directions of the effective organization of the land tax administration in the tax policy of our country, the ways of their rational use, and also the economic and financial issues related to the land tax are clarified in the legislation.

09/29/2023
  • PDF (Uzbek)
135-142 68 78
WAYS TO IMPROVE RESOURCE TAX ADMINISTRATION IN UZBEKISTAN
Karomat Abdurakhmonov

In this article, a proposal has been developed in our republic to calculate resource taxes, identify existing economic problems for their collection and the organization of tax administration associated with them, develop scientific and practical recommendations related to their solutions and improve them.

09/07/2023
  • PDF (Uzbek)
108-114 107 80
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