FISKAL FEDERALIZM NAZARIYASI VA UNING AMALIY AHAMIYATI
DOI:
https://doi.org/10.5281/zenodo.18014233Keywords:
Fiskal federalizm, fiskal markazsizlashtirish, davlat moliyasi nazariyasi, budjetlararo transfertlar, vertikal fiskal nomutanosiblikni toʻgʻrilash, gorizontal fiskal tenglashtirish,Abstract
Ushbu maqolada davlat moliyasini boshqarishni takomillashtirish va markazsizlashtirishning muhim vositasi
bo‘lgan fiskal federalizm nazariyasi hamda uning amaliy ahamiyati tahlil qilinadi. Tadqiqotda Richard Masgreyv, Charlz
Taybaut va Uolles Outs kabi iqtisodchilarning fundamental nazariyalari, xususan, davlat funksiyalarini taqsimlash, "oyoq
bilan ovoz berish" gipotezasi va markazsizlashtirish teoremalari ko‘rib chiqilgan.
Maqolada soliq vakolatlarini taqsimlash mezonlari yoritilgan. Shuningdek, vertikal va gorizontal fiskal nomutanosibliklarni
bartaraf etishda budjetlararo transfertlarning (grantlar) roli ochib berilgan.
Fiskal markazsizlashtirishning samaradorlikni oshirish, innovatsiyalar va hisobdorlik kabi ijobiy jihatlarini tahlil qilish bilan
birga, makroiqtisodiy beqarorlik, "yumshoq budjet cheklovlari" va mintaqaviy tengsizlik kabi xatarlariga ham to‘xtalib
o‘tilgan. Xulosa qismida fiskal federalizm universal yechim emasligi, uning muvaffaqiyati har bir mamlakatning o‘ziga xos
sharoitlari va institutlarining mustahkamligiga bog‘liqligi ta’kidlanadi
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