FACTORS STRENGTHENING THE TAX BASE OF LOCAL BUDGETS
Sherali Sultonov,1 Nodira Soatova2
Abstract
:This article examines the factors affecting tax revenues of local budgets. In particular, the role of tax revenues in the formation of revenues of the State and local budgets, the share of tax revenues of local budgets in the general structure of revenues of local budgets, the structure of tax and non-tax revenues of local budgets and their tendency to change, the structure of revenues of local budgets in the context of regions have been analyzed. Based on the results of the study, some problems have been identified related to the formation of the base of tax revenues of local budgets, scientific proposals and practical recommendations have been developed, aimed at strengthening the base of tax revenues of local budgets.
Keywords:
:budget, state budget, local budget, fiscal system, taxes, revenues, tax revenues, non-tax revenues, regional economies, sustainable, concept, tax revenues, local taxes, local government organizationsFull Text:
PDFReferences
1. https://internationalwealth.info/tax-planning/nalogi-v-2020-godu-analiz-fiskalnoj-politiki-v-raznyh-stranah.
2. Tretyakova A.V. Zarubezhnyy opyt formirovaniya dokhodov mestnykh budgetov. J. The economy and international relations. - Moscow: 2014. - S. 216.
3. Decree of the President of the Republic of Uzbekistan dated February 7, 2017 No. PF-4947 "On the strategy of actions for the further development of the Republic of Uzbekistan".
4. Mirziyoev Sh.M. Critical analysis, strict discipline and personal responsibility should be the daily rule of activity of every leader. - T.: "Uzbekistan", 2017. - B. 33.
5. Address of the President of the Republic of Uzbekistan Shavkat Mirziyoyev to the Oliy Majlis. December 28, 2018. http://uza.uz/oz/politics/Ozbekiston-respublikasi-prezidenti-shavkat-mirziyeevning-oliasy.
6. Address of the President of the Republic of Uzbekistan Shavkat Mirziyoyev to the Oliy Majlis. December 28, 2018. https://xs.uz/uzkr/post/ozbekiston-respublikasi-prezidenti-shavkat-mirziyoevn-olij-mazhlisga-murozhaatnomasi.
7. Esmurzaev J. Improving the mechanism of collection of local taxes and fees in the conditions of economic liberalization (in the case of the Republic of Karakalpakstan): I.f.n. science narrow take three. Summer. diss. the author. - T.: 2007. - 20 p.;
8. Mamanazarov A. Issues of increasing the role of taxes in stabilizing local budgets: I.f.n. science narrow take three. Summer. diss. the author. - T.: 2002. - 22 p.;
9. Qabulov Kh. Directions for increasing the capacity of regional economy and local budgets: I.f.n. science narrow take three. Summer. diss. the author. - T.: 2006. - 129 p.;
10. Khayriddinov A. Ways to ensure the stability of local budgets' income bases: I.f.n. science narrow take three. Summer. diss. the author. - T.: 2009. - 22 p.;
11. Orokov U. Ways to improve the independence of local budgets: I.f.n. science narrow take three. Summer. diss. the author. - T.: 2020. - 25 p.
12. Khotamjon Kobulov, Sherzod Jalilov, Sherali Sultanov, Nodira Soatova. Modeling the processes of forming a strategy for the revenue potential of local budgets. Journal of Advanced Research in Dynamical and Control Systems. VOLUME 12, ISSUE 6. DOI: 10.5373 / JARDCS / V12I6 / S20201161.
13. Salina I.V. K prorosu o principe equivalencynosti uslug v mestnyx finansakh// Vestn. S.-Peterb. flour Sir. 5. Economics. 2011. Vyp. 4. – S. 99-106.; J. Litwack, J. Ahmad, R. Bird. Rethinking Decentralization in Developing Countries. Poverty Reduction & Economic Management. The International Bank for Reconstruction and Development / THE WORLD BANK. Washington, D.C. 20433, U.S.A. 1998. – 52 p.
14. Decision of the President of the Republic of Uzbekistan dated April 15, 2020 No. PQ-4679 "On measures to ensure the stability of the state budget of the Republic of Uzbekistan during the coronavirus pandemic and timely financing of priority activities."
15. Nodira Soatova. Directions for strengthening the tax revenue base of local budgets. EPRA International Journal of Economic Growth and Environmental Issues- Peer Reviewed Journal. Volume: 9 | Issue: 2 | February 2021 | Journal DOI : 10.36713/epra0713 | SJIF Impact Factor (2021): 8.047
Refbacks
- There are currently no refbacks.
