ENSURING THE STABILITY OF LOCAL BUDGETS THROUGH EXPANDING THE TAX BASE: AN ANALYSIS FOR 2021-2024
DOI:
https://doi.org/10.60078/2992-877X-2026-vol4-iss2-pp109-117Abstract
This study analyses the tax revenues and their composition in local budgets of Uzbekistan for the period 2021-2024. A descriptive statistical approach, visualization, and a panel-data framework were employed. The findings highlight the growing diversification of the tax base and the strengthening of budgetary revenues. Conclusions include practical recommendations to ensure local budget stability, improve tax policy, and broaden revenue sources. The results are relevant for maintaining fiscal stability and stimulating local economic development.
Keywords:
local budgets tax revenues revenue structure tax policy fiscal stability diversificationReferences
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