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.
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.
This article examines how financial stability in agriculture can be enhanced through the integration of budgetary, insurance and banking mechanisms of agricultural financing. The main purpose of the study is to assess the synergistic effect of combining government budget support, agricultural insurance and commercial bank lending in the context of Uzbekistan’s rural sector. The methodological framework includes a literature review, correlation and regression analysis, an insurance pricing model, credit risk analysis and the assessment of a farm capitalization index. The empirical database is built using statistics from international organizations such as the IMF, FAO, World Bank and OECD, as well as official data from Uzbekistan. The results show that higher public agricultural expenditure reduces the volatility of agricultural growth, expanded insurance coverage improves farmers’ access to credit, and insured loans exhibit significantly lower default probabilities. The relatively low farm capitalization index indicates that Uzbekistan’s agricultural sector is undercapitalized and constrained in terms of long-term investments. The authors argue that the integrated use of budgetary support, insurance schemes and bank lending should be viewed as a strategic direction for strengthening financial stability in agriculture and propose practical policy recommendations for agricultural and financial authorities.
This article focuses on examining the efficiency and economic benefits of managing public procurement for budget organizations in the Republic of Uzbekistan through electronic stores. The primary objectives of digitizing public procurement processes in Uzbekistan are to reduce corruption, ensure cost-effective use of budget funds, and increase transparency in the procurement process. The Law on Public Procurement (OʻRQ-684), adopted on April 22, 2021, and the Resolution on Measures for Improving the Public Procurement System and Promoting Small Business Participation (PQ-249), issued on July 10, 2024, have established new opportunities for conducting public procurements through electronic stores, marking significant steps toward economic efficiency. This article provides a detailed analysis of the impacts of using electronic stores in public procurement on Uzbekistanʼs economy, drawing comparisons with the experiences of countries like Indonesia, Kazakhstan, and Estonia. The study, based on public procurement outcomes via electronic stores from 2022 to 2024, reveals valuable insights into effective fund utilization and potential savings.
The article focuses on the importance of public finance in a market economy, reflects the essence of the reforms carried out by the government of developed foreign countries in the field of improving the efficiency of public finance management at the current stage of the economy, analyzes the results of the rating conducted by international financial organizations in the field of openness of budget indicators. The analysis showed that the promising foreign experience in public finance management is the active introduction of results-based budgeting, the development of a model for evaluating the effectiveness of public finance management, the formation of fiscal rules, improving budget planning, increasing budget transparency, etc.
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.
The article analyzes the sources of revenue of the state and local budgets, the changes in their relative proportions, and their share in the structure of the state budget. The dynamics of changes in real estate values, as well as the share of property and land taxes in local budget revenues, are examined. During the research process, the relationship between tax revenues and budget stability was analyzed based on statistical data. The article develops scientifically grounded proposals aimed at strengthening the revenue base of local budgets and improving the taxation system.
The article tried to highlight the reasons and new aspects of the increased importance of improving the system of supporting the positive impact of export and import on economic growth in our country. The characteristics and tasks of using its effective tools and methods are described based on learning the experiences of the world practice of effective foreign economic activity and the modern trends of the mechanism of promoting export and import through taxes. In the socio-economic development prospects of the Republic of Uzbekistan until 2030, directions for supporting the positive effect of effective export on economic growth are justified.
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.
Excise tax is a critical component of government revenue and makes a significant contribution to government revenues around the world. This tax is imposed on specific goods, such as alcohol, tobacco and fuel, in order to generate revenue and regulate consumption. This article provides the composition of excise tax payers, the role of excise taxes in generating state budget revenues of the Republic of Uzbekistan, as well as recommendations for improving the efficiency of administration of this tax.
In this article, improvement of tax collection mechanism, improvement of service and education of taxpayers, simplification of tax system and procedures, development of effective communication channels between taxpayers and tax authorities, improvement of tax collection mechanisms. In addition, the theoretical and practical aspects of the trends in the development of relations that the formation of trust and perception of justice and the use of effective coercive measures increase compliance.
The article shows the importance of scientific views on foreign experience of tax risk assessment and directions of its use in the national tax system, the importance of tax policy in shaping economic behavior and results in Uzbekistan. They are studied from the point of view of high tax rates, complex rules and low tax ethics as serious obstacles to entrepreneurial activity and development, and scientific conclusions and proposals are formulated, considering the economic essence of foreign experience of tax risk assessment and directions of its use in the national tax system and scientific views on it.
This article covers the essence of state debt, its types, financial sources, the differences between foreign investment and state external debt. The article also describes in what cases and for what purposes the state resorts to debt obligations. The article analyzes the economic and financial situation of the debts received by Uzbekistan, and indicates from which countries and foreign financial institutions the amount of debt was received. It also provides a statistical analysis of the sectors and areas to which debt obligations received by Uzbekistan are directed.
В данной статье проанализирован зарубежный опыт внедрения налогового администрирования для крупных налогоплательщиков, в результате которого разработаны предложения и рекомендации по вопросам совершенствования налогового законодательства Республики Узбекистан, а также по дальнейшему совершенствованию налогового администрирования для крупных налогоплательщиков.
In this article, special attention is paid to further reducing the negative impact on the competitiveness of the republic's economy by gradually reducing the monopoly on commodity and financial markets, improving the efficiency of the system of granting benefits and preferences, as well as reducing the regulatory burden on business entities and radically improving the interaction of taxpayers in the implementation of tax administration and the fulfillment of tax obligations of the republic.
The artiсle highlights proposals сonсerning the interest of taxpayers in paying taxes by explaining that publiс expenditures are сarried out at the expense of taxes paid by them.
Practice shows that public finance management is constantly evolving, the organizational and legal forms of budgetary institutions are changing, as well as the procedure for their financing and state support for commercial organizations is also developing. It is obvious that this, in turn, increases the urgency of the issue of improving the state financial control. This article presents an analysis of the current state of work carried out in the system of state financial control in order to reform the public finance sector and ensure the efficient and rational use of budget funds.
This article analyzes macroeconomic indicators affecting the tax potential of regions. The system of budget-tax policy measures to increase the tax potential of the regions, the ability of the regions to pay taxes, the relations that take place in the process of their increase and tax collection are explained on the basis of foreign experience. Factors affecting the tax potential of regions in the formation of local budget revenues were analyzed by dividing them into groups.
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 is devoted to the improvement of tax administration related to profit tax. Income tax is an important source of revenue for the government, and effective tax administration is essential to ensure effective revenue collection and taxpayer compliance. This analysis explores various aspects of tax administration that could be improved to simplify the process, reduce tax evasion and create a more business-friendly environment. The analysis includes a review of relevant literature, studies and experiences from different countries. At the same time, such areas as underground trade and general catering, transport by motor vehicle, housing construction and repair, provision of residential services in the economy are studied, foreign experience and scientific-practical conclusion on its application in our country. and suggestions are formulated.
In this article, a statistical study of the level and dynamics of life of the population is carried out. To determine the main directions for assessing the standard of living of the population in our country and statistical analysis of the monetary incomes of the population in its territories, the sources of their formation
The purpose of this article is to determine the role of small business in the national economy of Karakalpakstan. Statistical data for 2015-2022 were used to solve this problem. The article shows the role of small business for the national economies of developed and developing countries, a comparative analysis is carried out on such characteristics as employment, the structure of small business according to macroeconomic indicators, the contribution of small business to the replenishment of the budget and extra-budgetary funds. The problems of comparing statistical data on small business in Karakalpakstan are shown. A special feature of the article is the consideration of self-employment as a structural element of small business in Karakalpakstan.
In this article, special attention is paid to further reducing the negative impact on the competitiveness of the republicʼs economy by gradually reducing the monopoly on commodity and financial markets, improving the efficiency of the system of granting benefits and preferences, as well as reducing the regulatory burden on business entities and radically improving the interaction of taxpayers in the implementation of tax administration and the fulfillment of tax obligations of the republic.
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.
