FISKAL FEDERALIZM NAZARIYASI VA UNING AMALIY AHAMIYATI
##plugins.pubIds.doi.readerDisplayName##:
https://doi.org/10.5281/zenodo.18014233##article.subject##:
Fiskal federalizm, fiskal markazsizlashtirish, davlat moliyasi nazariyasi, budjetlararo transfertlar, vertikal fiskal nomutanosiblikni toʻgʻrilash, gorizontal fiskal tenglashtirish,##article.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
Библиографические ссылки
1. Musgrave R.A. The Theory of Public Finance: A Study in Public Economy – New York: McGraw-Hill, 1959 – 628 pages.
2. Charles M.T. A Pure Theory of Local Expenditures. The Journal of Political Economy, Vol. 64, No. 5, (Oct., 1956), pp.
416-424. https://fbaum.unc.edu/teaching/PLSC541_Fall08/tiebout_1956.pdf
3. Oates, W. E. Fiscal federalism. New York: Harcourt Brace Jovanovich, 1972 – 256 pages
4. Musgrave, Richard (1983), Who Should Tax, Where and What ?. In Charles McLure (ed.) Tax Assignment in Federal
Countries, Australian National University Press, pp. 2-19.
5. Boadway, R., Shah, A. (2009). Fiscal Federalism: Principles and Practice of Multiorder Governance. USA: Cambridge
University Press
6. Oates, W. E. An Essay on Fiscal Federalism. Journal of Economic Literature, Vol. 37, (Sept., 1999), pp. 1120-1149.
7. Treisman, D. (2007). The Architecture of Government: Rethinking Political Decentralization. USA: Cambridge University
Press.
8. Prud’Homme, Remy. The dangers of decentralization (English). Washington DC ; World Bank. http://documents.
worldbank.org/curated/en/602551468154155279
9. Pulatov D, Voronin S., “Impact Of Trade Policy Liberalization On Chemical Industry: Case Study Of Uzbekistan” IFRS:
GLOBAL RULES & LOCAL USE – BEYOND THE NUMBERS
10. Pulatov D, Otabekov O., Xamidov X., “An Alternative method for calculating optimal tax burden: case of Uzbekistan’s
economy” Journal of Risk and Financial Management. 2025, 18, 718
11. Hakimov, Feruz, and Феруз Хакимов. «Amount of Personal Income Tax in the Republic Budget of Uzbekistan.»
12. Economic Development and Analysis, vol. 1, no. 3, 31 Jul. 2023, pp. 13-19, doi:10.60078/2992-877X-2023-vol1-
iss3-pp13-19.
13. Пулатов.Д.Х., Отабеков О.Ғ., Маматкулов.С.Р., Абдиев.М.М., Хужамурадов А.Р., “Ўзбекистонда алкоголь ва
тамаки маҳсулотлари учун акциз солиғи бирхиллаштирилган ставкаларининг саноат кўрсаткичларига таъсири”
№ 10-son noyabr, 2025-yil. “Marketing” jurnali, Elektron nashr, 45-50 sahifa. https://www.marketingjournal.uz/post/
pulatov-dilshod-xaqberdiyevich
14. Пулатов.Д.Х., Отабеков О.Ғ., Маматкулов.С.Р., Абдиев.М.М., Хужамурадов А.Р., “Ўзбекистонда жисмоний
шахслардан олинадиган даромад солиғининг прогрессив ставкасини жорий этиш механизми” «Yashil iqtisodiyot
va taraqqiyot» jurnali, 3(11), 15-22, ISSN: 2992-8982, 2025. https://doi.org/10.5281/zenodo.17657213
Загрузки
##submissions.published##
Как цитировать
##issue.issue##
##section.section##
Лицензия
Copyright (c) 2025 YASHIL IQTISODIYOT VA TARAQQIYOT
Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.