O‘ZBEKISTON RESPUBLIKASI BYUDJET KODEKSINI TAKOMILLASHTIRISH MASALALARI

Аннотация

This scientific article provides a thorough analysis of the current state of the Budget Code of the Republic of Uzbekistan and considers the need for its improvement as a pressing issue. At the current stage, the increasing pace of economic reforms, the growing demand for openness and efficiency in financial management indicate that some norms of the Budget Code are outdated. In particular, the article provides a detailed justification of the existing obstacles to adapting fiscal policy to modern standards, the low level of accuracy of budget forecasts, the weakness of budget discipline and control systems, and problems in ensuring the financial independenceof local budgets. Based on the results of the analysis, the author proposes improvement measures in the following areas: introducing a medium and long-term budget planning system, forming “Performance budgeting” mechanisms, strengthening the participation of the population in budget processes based on the “citizen budget”, as well as ensuring open and transparent maintenance of budget information on digital platforms. The recommendations put forward in the article serve to reform the financial management and budget policy of Uzbekistan in accordance with international standards. Keywords: Budget Code, fiscal policy, budget process, digitalization, local budgets, budget control, performance-based budgeting, civic budget, financial independence, public finance, budget reforms, budget transparency, planning system.