THE ROLE OF TAXES IN THE FORMATION OF LOCAL BUDGET REVENUES
DOI:
https://doi.org/10.5281/zenodo.20931671Keywords:
budget capacity, inter-budgetary transfers, local budget, local budget revenues, local budget expenditures, local taxes, tax revenues, financial independence, local governmentAbstract
This article analyzes the role of taxes in the formation of local budget revenues. It also presents
practical proposals and recommendations for improving the efficiency of local budget revenues
References
1. Law of the Republic of Uzbekistan dated December 25, 2020 No. О‘РК-657 “On the State Budget of the
Republic of Uzbekistan for 2021”. 2. Law of the Republic of Uzbekistan dated December 9, 2019 No. О‘РК-589
“On the State Budget of the Republic of Uzbekistan for 2020”.
2. Qobulov H.A. Directions for increasing the potential of regional economy and local budgets. Dissertation
abstract for the degree of Doctor of Philosophy. - Tashkent: BMA, 2006. - 21 p.
3. Ro‘ziev Z.I. Increasing the efficiency of the formation and use of local budget revenues. Dissertation
abstract for the degree of Doctor of Philosophy. - Tashkent: BMA, 2011. - 21 p
4. Khayriddinov A.B. Ways to ensure the stability of local budget revenue bases. Dissertation abstract
written for the degree of I.F.N. - Tashkent: BMA, 2011. - 21 p
5. Burkhanov A, Kurbonov Kh. “Ways to expand the source of local budget revenue in the regions (on the
example of Kashkadarya region)”. Scientific electronic journal “Economics and innovative technologies”. No. 1,
January-February, 2018.
6. M. Kimsanbaeva “The importance of inter-budget transfers in the formation of local budget revenues”
Scientific journal of current finance and accounting 2025 261-267.
7. Budget for citizens for 2025 (draft)
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT
This work is licensed under a Creative Commons Attribution 4.0 International License.