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Mahalliy Budjetlarda Budjet Intizomini Kuchaytirishning Tashkiliy-Iqtisodiy Mexanizmlari: O‘Zbekistonda Huquqiy Chyeklovlar, Transfertlar Va Institusional Ragʻbatlar Tahlili

Author

Listed:
  • Abror Sharipov

Abstract

Mazkur maqolada O‘zbekistonda mahalliy budjet intizomini kuchaytirishning tashkiliy va iqtisodiymexanizmlari huquqiy-institusional hamda tatahlil asosida qayta baholanadi. Tadqiqot O‘zbekiston RespublikasiningBudjet kodeksi, 2025-yil uchun O‘zbekiston Respublikasining Davlat budjeti to‘g‘risidagi qonun va fiskal federalizm hamdabudjet intizomiga oid klassik va zamonaviy xalqaro adabiyotlarga tayanadi (Musgrave, 1959; Oates, 1972; Bird & Smart,2002; Pisauro, 2001; OECD, 2022). Tahlil shuni ko‘rsatadiki, budjet intizomini ta’minlash uchun faqat huquqiy taqiqlaryetarli emas. Samarali tizim uchun transfertlar dizayni, g‘aznachilik orqali real vaqt nazorati, ochiqlik, mahalliy daromadbazasini kengaytirish va mahalliy qaror qabul qiluvchilarning javobgarligini kuchaytirish bir-birini to‘ldirishi lozim. 2025 yiluchun mahalliy budjetlar bo‘yicha tasdiqlangan rasmiy ko‘rsatkichlar mahalliy darajada moliyaviy barqarorlikni saqlashdatartibga soluvchi transfertlar hal qiluvchi o‘rin tutayotganini ko‘rsatadi. Daromadlar 65 793,8 mlrd so‘m, xarajatlar 84256,0 mlrd so‘m, tartibga soluvchi budjetlararo transfertlar esa 18 462,2 mlrd so‘mni tashkil etgan. Shu asosda maqoladamahalliy budjet intizomini kuchaytirishga qaratilgan uch bosqichli yondashuv taklif qilinadi: (1) huquqiy cheklovlarni qat’iyijro ettirish; (2) formula va qoidalarga asoslangan, oldindan bashorat qilinadigan transfertlar orqali rag‘batlar muvozanatinita’minlash; (3) mahalliy darajada ochiqlik, audit va natijaga yo‘naltirilgan boshqaruvni kuchaytirish. Maqola normativtahlilni dalillarga bog‘lab, islohotlarning amaliy dizayniga yo‘naltirilgan xulosalar beradi

Suggested Citation

  • Abror Sharipov, 2026. "Mahalliy Budjetlarda Budjet Intizomini Kuchaytirishning Tashkiliy-Iqtisodiy Mexanizmlari: O‘Zbekistonda Huquqiy Chyeklovlar, Transfertlar Va Institusional Ragʻbatlar Tahlili," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(2), February.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:2:id:9833
    DOI: 10.5281/zenodo.19448102
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