РЕФОРМЫ ПО ПОВЫШЕНИЮ ПРОЗРАЧНОСТИ В ОБЛАСТИ ГОСУДАРСТВЕННЫХ ФИНАНСОВ И БУХГАЛТЕРСКОГО УЧЕТА В УЗБЕКИСТАНЕ

Аннотация

Institutional and legal reforms aimed at increasing financial transparency in the Republic of Uzbekistan are analyzed. In recent years, the country has been implementing a number of measures to ensure the openness of public finances, strengthen citizen participation in the budget process, and increase transparency by digitizing the tax and expenditure system. This study assesses the main directions of these reforms, their effectiveness, and compliance with international standards (for example, the IMF's fiscal transparency criteria, PEFA indicators). Keywords: financial transparency, fiscal reforms, public finance, budget openness, international financial reporting standards.