Published April 22, 2026 | Version v1

IMPROVING A WARNING-BASED REGIONAL TAX CONTROL MECHANISM FOR RAISING LOCAL BUDGET REVENUES

  • 1. Public safety University of the Republic of Uzbekistan Senior teacher of the Department of Economic Sciences, f.d.e.s (PhD)

Description

this article develops a warning-based regional tax control mechanism designed to connect early detection of tax violations with proportionate escalation, faster correction, and stronger local budget revenue mobilization. Using recent legal reforms, territorial fiscal management logic, and administrative digitalization trends in Uzbekistan, the study shows how official warnings, remediation periods, repeated non-compliance, and field tax inspections can be integrated into a single preventive-control cycle. The proposed methodology demonstrates that warning-centered control increases compliance quality not merely by sanctioning violations, but by reducing enforcement lag, differentiating regional risks, and converting observable irregularities into timely fiscal recovery.

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References

  • 1. Constitution of the Republic of Uzbekistan. (2023, May 1). LexUZ.