MAHALLIY BYUDJETLAR DAROMADLARINI OSHIRISH VA BOSHQARUV SAMARADORLIGINI TA'MINLASH

This article explores mechanisms to increase local budget revenues and improve financial management efficiency in Uzbekistan. The study employs statistical analysis, comparative methods, and case studies of international best practices (Sweden, Netherlands). Key findings reveal that 65% of local budgets rely on tax revenues, while 23% depend on central transfers, creating regional fiscal disparities. The paper proposes reforms based on digitalization, tax diversification, and optimized transfer systems to enhance fiscal autonomy. The research provides practical recommendations for policymakers to strengthen local financial independence.