Published April 5, 2026
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THE LOCAL FEES AND TAXES IN FORMING REGIONAL BUDGETS: FINANCIAL
Authors/Creators
- 1. Samarkand Institute of economics and service, Assistant at the Department of Investments and Innovations
- 2. Samarkand Institute of economics and service, Faculty of Economics 3rd year student
Description
The article is aimed at strengthening the revenue base of local budgets in the context of the reform of the state financial system in the Republic of Uzbekistan, in particular, at analyzing the role of local taxes and fees. The article studies the theoretical foundations of fiscal decentralization processes, including the concepts of fiscal federalism of economists such as R. Musgrave and W. Oates, in comparison with the modern practice of Uzbekistan
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Additional details
References
- 1. Cabinet of Ministers of the Republic of Uzbekistan. (nd). Implementation of the Resolution on measures to ensure the implementation of the Law "On the State Budget of the Republic of Uzbekistan". https://gov.uz/oz/standart/pages/2024-yil-uchun-o-zbekiston-respublikasining-davlat-budjeti-to-g-risida-gi-qonuni-ijrosini-ta-mının-chora-bayraviavi-to-g-risida-gi-qarorining-ijrosi 2. Invexi . (nd). Information on the state budget of the Republic of Uzbekistan for 2024. https://invexi.org 3. Ministry of Economy and Finance of the Republic of Uzbekistan. (nd). Official document. https://api.mf.uz