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  3. Vol. 6 No. 11 (2023): American Journal of Economics and Business Management
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Vol. 6 No. 11 (2023): American Journal of Economics and Business Management

Issue Published : November 2, 2023
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This work is licensed under a Creative Commons Attribution 4.0 International License.

Increasing Local Budget Revenues by Optimizing Interbudgetary Relations

Meyliev Obid Rakhmatullaevich
Tashkent Financial Institute, Doctor of Economic Sciences
Egamberganov Mirzabek Odilbek Ugli
Student of Tashkent Financial Institute

American Journal of Economics and Business Management, Vol. 6 No. 11 (2023): American Journal of Economics and Business Management
Article Published : November 2, 2023

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Abstract

The article highlights the formation of the revenue base of local budgets, the scientific and practical basis for ensuring the effectiveness of interbudgetary relations in regulating local budget revenues. The possibility of ensuring the stability of local budget revenues by optimizing inter-budgetary relations is based on the regulation of local budget revenues. Based on the research conducted, practical recommendations have been developed.

Keywords

interbudgetary relations local budget local budget revenues local government authorities local taxes and levies regions regional economy

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Meyliev Obid Rakhmatullaevich, & Egamberganov Mirzabek Odilbek Ugli. (2023). Increasing Local Budget Revenues by Optimizing Interbudgetary Relations. American Journal of Economics and Business Management, 6(11), 1–8. Retrieved from https://globalresearchnetwork.us/index.php/ajebm/article/view/2534
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References
  1. Law of the Republic of Uzbekistan dated December 30, 2022 "On the State Budget of the Republic of Uzbekistan for 2023" No. RD-813.
  2. Law of the Republic of Uzbekistan dated December 30, 2021 "On the State Budget of the Republic of Uzbekistan for 2022" No. RD-742.
  3. Law of the Republic of Uzbekistan dated December 25, 2020 "On the State Budget of the Republic of Uzbekistan for 2021" No. RD-657.
  4. Law of the Republic of Uzbekistan dated December 9, 2019 "On the State Budget of the Republic of Uzbekistan for 2020" No. O'RQ-589.
  5. Decree of the President of the Republic of Uzbekistan dated June 29, 2018 No. PF-5468 "On the concept of improving the tax policy of the Republic of Uzbekistan".
  6. Article 51 of the Budget Code of the Republic of Uzbekistan, https://lex.uz/acts/2304138
  7. Ўзбекистон Республикаси Президенти Шавкат Мирзиёевнинг Олий Мажлисга Мурожаатномаси. “Халқ сўзи” газетаси. 2018 йил 29 декабр №271-272.
  8. Алиев Б. Х., Сулейманов М. М. Модернизatsiя российской модели налогового федерализма как фактор повышения эффективности налоговой системы // Налоги и финансовое право. 2011. № 7. С.178−182.
  9. Исламқулов А.Х. Бюджетлараро мутаносибликни таъминлашда солиқлар тизимини такомиллаштириш. DSc. илмий даражасини олиш учун ёзилган диссертatsiя автореферати. - Тошкент: ДБА, 2020. - 72 б
  10. Meyliev, O. (2022). Increasing the importance of property tax in the revenues of local budgets. Economy and education, (2).
  11. Мейлиев, О. Р. (2017). Налоговые факторы экономического развития регионов. Экономика и бизнес: теория и практика, (5), 161-163.
  12. Мейлиев,О.Р. (2016). Вопросы расширения налогового потенциала регионов. Вестник современной науки, (4-1), 114-117.
  13. Мейлиев, О. (2022). МОЛ-МУЛК СОЛИҒИНИНГ МАҲАЛЛИЙ БЮДЖЕТЛАР ДАРОМАДЛАРИДАГИ АҲАМИЯТИНИ ОШИРИШ. Iqtisodiyot Va taʼlim, 23(2), 175–183. https://doi.org/10.55439/ECED/vol23_iss2/a 450
  14. Жўраев А., Сафаров Ғ., Мейлиев О. Солиқ назарияси. Ўқув қўлланма. –Т.: «Iqtisod-moliya», 2019. -221 б.
  15. Валинуров Т. Методика оценки налоговой политики государства. Автореферат диссертatsiи на соискание ученой степени кандидата экономических наук. Иваново- 2007.
  16. Глущенко Ю. А. Организatsiя межбюджетных отношений в контексте развития территорий: мировой и Украинский опыт// №2/1(12) 2014 г. с. 183−193.
  17. Дюкина Т. Налоговый механизм как основа внутреннего устройства налоговой системы// // Известия ДВФУ. Экономика и управление. 2. 2017. С.59–67
  18. Татаркин Д.А. Налоговый федерализм как институциональная форма конкурентной борьбы за налоговые доходы. Екатеринбург. 2007.
  19. Сулейманов М. М. Роль налогового федерализма в формировании бюджетного потенциала территорий // Финансы. 2011. № 8.
  20. Сердюкова А.Э., Вылкова Е.С., Тарасевич А.А. Налоги и налогообложение: учебник для вузов. – СПб.: Питер, 2011. – 752 с.
  21. Шевырков Л.В. Сущность экономических отношений, являющихся источником формирования доходов местных бюджетов// Инженерный вестник Дона, №3 (2015)
  22. https://www.imf.uz – Information from the official website of the Ministry of Economy and Finance of the Republic of Uzbekistan.
  23. https://openbudget.uz- Open budget portal of the Republic of Uzbekistan.
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References


Law of the Republic of Uzbekistan dated December 30, 2022 "On the State Budget of the Republic of Uzbekistan for 2023" No. RD-813.

Law of the Republic of Uzbekistan dated December 30, 2021 "On the State Budget of the Republic of Uzbekistan for 2022" No. RD-742.

Law of the Republic of Uzbekistan dated December 25, 2020 "On the State Budget of the Republic of Uzbekistan for 2021" No. RD-657.

Law of the Republic of Uzbekistan dated December 9, 2019 "On the State Budget of the Republic of Uzbekistan for 2020" No. O'RQ-589.

Decree of the President of the Republic of Uzbekistan dated June 29, 2018 No. PF-5468 "On the concept of improving the tax policy of the Republic of Uzbekistan".

Article 51 of the Budget Code of the Republic of Uzbekistan, https://lex.uz/acts/2304138

Ўзбекистон Республикаси Президенти Шавкат Мирзиёевнинг Олий Мажлисга Мурожаатномаси. “Халқ сўзи” газетаси. 2018 йил 29 декабр №271-272.

Алиев Б. Х., Сулейманов М. М. Модернизatsiя российской модели налогового федерализма как фактор повышения эффективности налоговой системы // Налоги и финансовое право. 2011. № 7. С.178−182.

Исламқулов А.Х. Бюджетлараро мутаносибликни таъминлашда солиқлар тизимини такомиллаштириш. DSc. илмий даражасини олиш учун ёзилган диссертatsiя автореферати. - Тошкент: ДБА, 2020. - 72 б

Meyliev, O. (2022). Increasing the importance of property tax in the revenues of local budgets. Economy and education, (2).

Мейлиев, О. Р. (2017). Налоговые факторы экономического развития регионов. Экономика и бизнес: теория и практика, (5), 161-163.

Мейлиев,О.Р. (2016). Вопросы расширения налогового потенциала регионов. Вестник современной науки, (4-1), 114-117.

Мейлиев, О. (2022). МОЛ-МУЛК СОЛИҒИНИНГ МАҲАЛЛИЙ БЮДЖЕТЛАР ДАРОМАДЛАРИДАГИ АҲАМИЯТИНИ ОШИРИШ. Iqtisodiyot Va taʼlim, 23(2), 175–183. https://doi.org/10.55439/ECED/vol23_iss2/a 450

Жўраев А., Сафаров Ғ., Мейлиев О. Солиқ назарияси. Ўқув қўлланма. –Т.: «Iqtisod-moliya», 2019. -221 б.

Валинуров Т. Методика оценки налоговой политики государства. Автореферат диссертatsiи на соискание ученой степени кандидата экономических наук. Иваново- 2007.

Глущенко Ю. А. Организatsiя межбюджетных отношений в контексте развития территорий: мировой и Украинский опыт// №2/1(12) 2014 г. с. 183−193.

Дюкина Т. Налоговый механизм как основа внутреннего устройства налоговой системы// // Известия ДВФУ. Экономика и управление. 2. 2017. С.59–67

Татаркин Д.А. Налоговый федерализм как институциональная форма конкурентной борьбы за налоговые доходы. Екатеринбург. 2007.

Сулейманов М. М. Роль налогового федерализма в формировании бюджетного потенциала территорий // Финансы. 2011. № 8.

Сердюкова А.Э., Вылкова Е.С., Тарасевич А.А. Налоги и налогообложение: учебник для вузов. – СПб.: Питер, 2011. – 752 с.

Шевырков Л.В. Сущность экономических отношений, являющихся источником формирования доходов местных бюджетов// Инженерный вестник Дона, №3 (2015)

https://www.imf.uz – Information from the official website of the Ministry of Economy and Finance of the Republic of Uzbekistan.

https://openbudget.uz- Open budget portal of the Republic of Uzbekistan.

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