O‘ZBEKISTONDA DAVLAT BUDJETI IJROSINI RAQAMLASHTIRISHNING FISKAL INTIZOM VA SHAFFOFLIKKA TA’SIRI
DOI:
https://doi.org/10.5281/zenodo.17422172Keywords:
Davlat budjeti, raqamlashtirish, fiskal intizom, shaffoflik, moliyaviy boshqaruv, ochiq ma’lumotlar, fuqarolar budjeti, FMIS, audit, korrupsiya xavfi, hisobdorlik, iqtisodiy barqarorlik, xalqaro tajriba, Jahon banki, IMF, O‘zbekiston, elektron hukumat, budjet nazorati.Abstract
Ushbu ilmiy ishda O‘zbekistonda davlat budjeti ijrosini raqamlashtirish jarayonlarining fiskal intizom va
shaffoflikka ta’siri chuqur tahlil qilingan. Tadqiqotda raqamli texnologiyalar joriy etilishi orqali davlat moliyasini boshqarish
tizimida samaradorlik, hisobdorlik va ochiqlik darajasi oshayotganligi ilmiy asoslab berilgan. Xususan, Avtomatlashtirilgan
moliyaviy boshqaruv axborot tizimlari (FMIS), “Fuqarolar budjeti” amaliyoti hamda “Open Budget” portali faoliyati budjet
intizomini mustahkamlash va korrupsiya xavfini kamaytirish vositasi sifatida baholangan. Shuningdek, xalqaro tashkilotlar
(IMF, Jahon banki, OECD) tajribasi hamda O‘zbekiston davlat moliyaviy siyosati islohotlari o‘zaro qiyosiy tahlil qilingan.
Tadqiqot natijalariga ko‘ra, raqamlashtirish fiskal boshqaruvda ochiqlik va ishonchlilikni ta’minlash, jamoatchilik ishtirokini
kengaytirish, hamda davlat xarajatlarining samaradorligini oshirishda hal qiluvchi omil sifatida namoyon bo‘lmoqda.
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