Published November 10, 2025 | Version v1
Journal article Open

DAVLAT BYUDJETI DAROMADLARI VA XARAJATLARI NAZORATINI XORIJIY TAJRIBALAR ASOSIDA TAKOMILLASHTIRISH (MDH DAVLATLARI MISOLIDA)

Authors/Creators

  • 1. O'zbekiston Respublikasi Bank-moliya akademiyasi magistranti

Description

Ushbu ilmiy maqolada davlat byudjeti daromadlari va xarajatlari ustidan nazorat tizimini takomillashtirish masalasi MDH davlatlari misolida tahlil qilingan. Tadqiqotning asosiy maqsadi – byudjet intizomini mustahkamlash, fiskal shaffoflikni oshirish hamda davlat moliyaviy nazorati samaradorligini xalqaro tajribalar asosida kuchaytirishdan iborat. Rossiya, Qozog‘iston, Belarus va O‘zbekiston misolida byudjet daromadlari nazoratining raqamli mexanizmlari, audit tizimining institutsional rivoji va parlament nazorati amaliyoti o‘rganilgan. Tadqiqotda soliq ma’murchiligi samaradorligini oshirish, xarajatlarni natijadorlikka yo‘naltirilgan audit asosida baholash va jamoatchilik nazoratini kengaytirish zarurligi ilmiy asosda asoslab berilgan. Maqola natijalari O‘zbekiston byudjet nazorati tizimini takomillashtirish, fiskal boshqaruvda xalqaro standartlarga mos yondashuvlarni joriy etish hamda davlat moliyasining shaffofligini ta’minlashga xizmat qiladi.

Files

262-268.pdf

Files (311.1 kB)

Name Size
md5:aa000c5e5d319f9fc1519209e616643f
311.1 kB Preview Download

Additional details

References

  • 1.Rakhmonov, D. (2020). Budget Policy in Uzbekistan: Practical and Strategic Directions. Tashkent: TSUE Press. 2.Allayarov, S.R., & Bakhtiyorova, Sh.S. (2024). The Effective Ways of Management of Uzbekistan's Public Debt. OpenScience Journal, Vol. 8(2), 115–128. 3.Shakhobiddin, M. (2024). The Role of Budgetary Control in Preventing Corruption. InLibrary Scientific Journal, Issue 2(14), 45–58. 4.Nematov, U. (2023). Improvement of Accounting of Local Budget Revenues. European Science Review, Vol. 11(4), 90–101. 5.Lavrov, A.M., & Yastrebova, O.K. (2018). Novelties of the Budgetary Process in OECD Countries. Finansy i Kredit, No. 24(8), 25–36. 6.Bogacheva, O.V. (2019). Creation of an Enabling Environment for Spending Reviews in Russia. Moscow: Higher School of Economics Press. 7.Aleksandrov, E., Vagin, V., & Chernyavskiy, D. (2021). Performance Budgeting across Government Levels in Russia. ResearchGate Publications, 1–15. 8.Ott, K., Mačkić, V., Bronić, M., & Stanić, B. (2019). Determinants of Voluntary Online Local Budget Transparency: Evidence from Croatia. Public Sector Economics, Vol. 43(4), 369–389. 9.de Renzio, P. (2017). The Impacts of Fiscal Openness: Evidence from Cross-Country Studies. The World Bank Research Observer, Vol. 32(3), 453–472. 10.Jung, H. (2022). The Effects of Budget Transparency on Budget Efficiency: Empirical Evidence from Asia-Pacific Countries. SAGE Open, Vol. 12(1), 1–13. 11.OECD Journal on Budgeting. (2020). Innovations in Budgetary Control and Fiscal Oversight in OECD Member States. Vol. 2020/2. Paris: OECD Publishing. 12.Hansen, K., & Rubin, A. (2021). Public Accountability and Financial Control Systems in the U.S. Federal Budget. Harvard Kennedy School Working Paper, No. 21-04. 13.https://stat.uz/