THE STATE BUDGET PROCESS IMPROVEMENT

Аннотация

State finance plays a key role in the sustainable implementation of the country's economic policy. The basis of the state financial system is the budget system. On the one hand, the budget system concentrates a decisive part of the resources, and on the other hand, it ensures theinterconnectionof all financial unitsand institutions,coordinating theiractivities. Key words:Budget system management, state budget formation, budget principles, budget process, budget recipients, inter-budget relations, subvention, grant, subsidy, taxpayers, tax system. Treasury system , bank system , budget execution , financial control , finance plan , money to the funds need , state proceeds collect , valuable papers , treasury certificates , treasury obligations . In the context of the transition of our independent Republic to market relations, as we move towards building a democratic state, implementing profound changes in the budget system, as in allspheres of oursocial life, isthemain requirement of thepresent day. Uzbekistan Republic budget in the system important structural part local budgets organization Uzbekistan Republic in the economy event radical changes taking place budget process and budget right and obligations execution socio-economic creativity in the spirit again seeing is demanding an exit. Indeed , Uzbekistan Republic first As President I. Karimov noted , " Economic growth pace provided and financial to stability to achieve directed reforms done in increasing state finance andespecially thebudget system stabilityreinforcement important strategic is a task." Budget system complicated mechanism to be , to be certain of the country to oneself typical characteristics , socio-economic , legal and other characteristics of​ whole set based on is formed . In all countries economy​ of subjects activity as a result gross internal product (GDP) and national income (MD) is created . Material working release at the level working issued national income distribution and again distribution from the stages passed . TOTAL​ internal product (GDP) and national income (MD) re in distribution and in use budget important task The country is implementing the MD . again distribution in the process his/her one part money in the form ofto thebudget jet falls and financial ofresources centralized fund organization will reach . Article 4 of the Law of the Republic of Uzbekistan "On the Budget System", adopted on December 14, 2000, defines the budget system as follows: "The budget system represents the set of budgets and recipients of budget funds at various levels, the principles of organization and formation of budgets, and the mutual relations that arise between them during the budget process, as well as between budgets and recipients ofbudget funds." The budget system is a set of state, administrative-territorial structures, state organizations and funds that are independent in budgetary relations, based on economic relations, state structure andlegal norms. The budget system is themain linkin thestatefinancial system. page740 INTERNATIONAL JOURNAL OF ARTIFICIAL INTELLIGENCE ISSN:2692-5206,ImpactFactor:12,23 AmericanAcademicpublishers,volume05,issue03,2025 Journal: https://www.academicpublishers.org/journals/index.php/ijai State budget and local budget. Local budgets are of great importance in the implementation of state economic and social tasks, primarily in the distribution of state funds and the development of social infrastructure. They are a financial source for the activities of local authorities and play a key role in the implementation of the state's social policy in the regions. During the period of independence of the Republic of Uzbekistan and its transition to a socially oriented market economy, therole ofthe budget and local budgets in thesocio-economic development of the republic has increased. In order to provide social protection to the population, a large amount of funds are required from the budget, and these funds are provided by local budgets. Therefore, the formation of local budget revenues is of great importance in the development of the republic and its regions during the current period of transition to a market economy. The changes being carried out in the budget system in our republic focus on the full and timely collection of state budget revenues, the effective use of new forms and methods in planning and financing expenditures in the economic and social sphere financed from the republican and local budgets, the prevention of causes that affect the growth of the budget deficit, ensuring the timely payment of salaries and benefits, as well as compliance with budget discipline in the process of usingbudget funds. Regardless ofthe budget level, it can beapproached in three ways:  economiccategory as ;  material in thesense;  legal category as . Budget economic category as various budget fund - their formation , distribution , use during tothe surface coming​ ​ and to come trueoutgoing economic are relati