THE IMPORTANCE OF FEES IN THE FORMATION OF LOCAL BUDGET REVENUES IN UZBEKISTAN
Keywords:
local budget, fees, fiscal decentralization, non-tax revenues, public financeAbstract
The sustainability of local budget revenues is an important factor in ensuring effective public finance management and regional development. This study examines the role of fees in the formation of local budget revenues in Uzbekistan based on the Tax Code, the Budget Code, and current fiscal reforms. The results show that fees contribute to the diversification of revenue sources and strengthen the financial independence of local governments.
References
Asian Development Bank. (2023). Public finance management reforms in Uzbekistan. Manila: Asian Development Bank.
Bird, R., & Vaillancourt, F. (2018). Fiscal decentralization in developing countries. Cambridge University Press.
International Monetary Fund. (2022). Republic of Uzbekistan: Fiscal transparency evaluation. Washington, DC: IMF.
Musgrave, R. A., & Musgrave, P. B. (2017). Public finance in theory and practice. New York: McGraw-Hill Education.
O‘zbekiston Respublikasi. (2020). O‘zbekiston Respublikasi Soliq kodeksi. Toshkent.
O‘zbekiston Respublikasi. (2020). O‘zbekiston Respublikasi Budjet kodeksi. Toshkent.
O‘zbekiston Respublikasi Moliya vazirligi. (2024). O‘zbekiston Respublikasi davlat budjeti ijrosi to‘g‘risida hisobot. Toshkent.
O‘zbekiston Respublikasi Prezidenti. (2023). Davlat moliyasini boshqarishni takomillashtirish chora-tadbirlari to‘g‘risida farmon. Toshkent.
OECD. (2021). Fiscal decentralisation and subnational finance. Paris: OECD Publishing.
World Bank. (2023). Uzbekistan public expenditure review. Washington, DC: World Bank.
Yuldashev, N. (2022). Fiscal reforms and local government finance in Uzbekistan. Journal of Central Asian Economic Studies, 5(2), 45–59.
Karimov, F. (2021). The development of the tax system in Uzbekistan. Economic Review of Uzbekistan, 7(3), 23–31.






Azerbaijan
Türkiye
Uzbekistan
Kazakhstan
Turkmenistan
Kyrgyzstan
Republic of Korea
Japan
India
United States of America
Kosovo