DIRECTIONS FOR ENSURING THE SUSTAINABILITY OF LOCAL BUDGETS THROUGH FISCAL DECENTRALIZATION IN UZBEKISTAN
DOI:
https://doi.org/10.5281/zenodo.23598172Abstract
The thesis analyzes the theoretical foundations, the legal and institutional framework and the practical results of fiscal decentralization in Uzbekistan on the basis of data from the Ministry of Economy and Finance, the Statistics Agency and legislative acts. It assesses the degree of revenue and expenditure decentralization of local budgets and their per capita indicators. Based on the findings, an integral indicator for assessing the sustainability of local budgets and proposals for ensuring it have been developed.Keywords
fiscal decentralization, local budget, budget sustainability, own-source revenues, local taxes, intergovernmental transfers, participatory budgetingReferences
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