{"id":2277,"date":"2023-01-05T10:20:58","date_gmt":"2023-01-05T10:20:58","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=2277"},"modified":"2023-01-05T10:22:21","modified_gmt":"2023-01-05T10:22:21","slug":"improving-the-methods-of-regulation-of-the-revenue-base-of-local-budgets","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=2277","title":{"rendered":"IMPROVING THE METHODS OF REGULATION OF THE REVENUE BASE OF LOCAL BUDGETS"},"content":{"rendered":"<p style=\"text-align: center;\"><em>Associate Professor of the <\/em><\/p>\n<p style=\"text-align: center;\"><em><strong>E.A.Buketov<\/strong> Karaganda State University<\/em><\/p>\n<p style=\"text-align: center;\"><em><strong>Zhartai Zhanibek Maratovich, <\/strong><\/em><\/p>\n<p style=\"text-align: center;\"><em><strong>PhD Yuldasheva Nadira Vi\u0441torovna<\/strong><\/em><\/p>\n<p style=\"text-align: center;\"><em>Tashkent Institute of Finance<\/em><\/p>\n<p><strong>Abstract.<\/strong> Based on the analysis of the current practice of forming the revenue base and the specifics of spending local budgets, the article presents the general trends in the development of the system of budget regulation of local budgets identified during the study, reveals the current methods of regulation, as well as the problems that occur in the practice of regulating local budgets of the Republic of Uzbekistan. The ways to strengthen the revenue base of local budgets are given, based on the principles of international practice, calculations carried out, and the expediency of fixing and crediting tax on income from leasing property and tax on non-metallic construction materials to local budgets is justified.<\/p>\n<p><strong>Keywords.<\/strong>&nbsp;local budgets, financial decentralization, delegation of tax powers, fiscal mechanisms, financial independence, budgetary autonomy, budget-forming revenues<\/p>\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/01\/7\u042e\u043b\u0434\u0430\u0448\u0435\u0432\u0430-\u041d\u0430\u0434\u0438\u0440\u0430.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 7\u042e\u043b\u0434\u0430\u0448\u0435\u0432\u0430-\u041d\u0430\u0434\u0438\u0440\u0430.\"><\/object><a id=\"wp-block-file--media-e3367130-fdce-4285-9daf-577a4621e379\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/01\/7\u042e\u043b\u0434\u0430\u0448\u0435\u0432\u0430-\u041d\u0430\u0434\u0438\u0440\u0430.pdf\">7\u042e\u043b\u0434\u0430\u0448\u0435\u0432\u0430-\u041d\u0430\u0434\u0438\u0440\u0430<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/01\/7\u042e\u043b\u0434\u0430\u0448\u0435\u0432\u0430-\u041d\u0430\u0434\u0438\u0440\u0430.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-e3367130-fdce-4285-9daf-577a4621e379\">Download<\/a><\/div>\n\n\n","protected":false},"excerpt":{"rendered":"<p>Associate Professor of the E.A.Buketov Karaganda State University Zhartai Zhanibek Maratovich, PhD Yuldasheva Nadira Vi\u0441torovna Tashkent Institute of Finance Abstract. Based on the analysis of the current practice of forming the revenue base and the specifics of spending local budgets, <a href=\"https:\/\/interfinance.tsue.uz\/?p=2277\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49],"tags":[],"class_list":["post-2277","post","type-post","status-publish","format-standard","hentry","category-2021-6-issue-1-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IMPROVING THE METHODS OF REGULATION OF THE REVENUE BASE OF LOCAL BUDGETS - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=2277\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IMPROVING THE METHODS OF REGULATION OF THE REVENUE BASE OF LOCAL BUDGETS - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Associate Professor of the E.A.Buketov Karaganda State University Zhartai Zhanibek Maratovich, PhD Yuldasheva Nadira Vi\u0441torovna Tashkent Institute of Finance Abstract. Based on the analysis of the current practice of forming the revenue base and the specifics of spending local budgets, Read More ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/interfinance.tsue.uz\/?p=2277\" \/>\n<meta property=\"og:site_name\" content=\"Journal of International Finance and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-05T10:20:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-01-05T10:22:21+00:00\" \/>\n<meta name=\"author\" content=\"jurnal-admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"jurnal-admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2277#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2277\"},\"author\":{\"name\":\"jurnal-admin\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\"},\"headline\":\"IMPROVING THE METHODS OF REGULATION OF THE REVENUE BASE OF LOCAL BUDGETS\",\"datePublished\":\"2023-01-05T10:20:58+00:00\",\"dateModified\":\"2023-01-05T10:22:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2277\"},\"wordCount\":167,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"articleSection\":[\"2021-6-issue-1-6\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2277#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2277\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2277\",\"name\":\"IMPROVING THE METHODS OF REGULATION OF THE REVENUE BASE OF LOCAL BUDGETS - Journal of International Finance and Accounting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#website\"},\"datePublished\":\"2023-01-05T10:20:58+00:00\",\"dateModified\":\"2023-01-05T10:22:21+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2277#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2277\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2277#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"IMPROVING THE METHODS OF REGULATION OF THE REVENUE BASE OF LOCAL BUDGETS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#website\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\",\"name\":\"Journal of International Finance and Accounting\",\"description\":\"Tashkent State University of Economics\",\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\",\"name\":\"Journal of International Finance and Accounting\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png\",\"contentUrl\":\"https:\\\/\\\/interfinance.tsue.uz\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png\",\"width\":90,\"height\":90,\"caption\":\"Journal of International Finance and Accounting\"},\"image\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\",\"name\":\"jurnal-admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"caption\":\"jurnal-admin\"},\"sameAs\":[\"http:\\\/\\\/interfinance.tsue.uz\"],\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"IMPROVING THE METHODS OF REGULATION OF THE REVENUE BASE OF LOCAL BUDGETS - Journal of International Finance and Accounting","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/interfinance.tsue.uz\/?p=2277","og_locale":"en_US","og_type":"article","og_title":"IMPROVING THE METHODS OF REGULATION OF THE REVENUE BASE OF LOCAL BUDGETS - Journal of International Finance and Accounting","og_description":"Associate Professor of the E.A.Buketov Karaganda State University Zhartai Zhanibek Maratovich, PhD Yuldasheva Nadira Vi\u0441torovna Tashkent Institute of Finance Abstract. Based on the analysis of the current practice of forming the revenue base and the specifics of spending local budgets, Read More ...","og_url":"https:\/\/interfinance.tsue.uz\/?p=2277","og_site_name":"Journal of International Finance and Accounting","article_published_time":"2023-01-05T10:20:58+00:00","article_modified_time":"2023-01-05T10:22:21+00:00","author":"jurnal-admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"jurnal-admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/interfinance.tsue.uz\/?p=2277#article","isPartOf":{"@id":"https:\/\/interfinance.tsue.uz\/?p=2277"},"author":{"name":"jurnal-admin","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/person\/4a9988bcb6588f9a14bc8bf9802ad53a"},"headline":"IMPROVING THE METHODS OF REGULATION OF THE REVENUE BASE OF LOCAL BUDGETS","datePublished":"2023-01-05T10:20:58+00:00","dateModified":"2023-01-05T10:22:21+00:00","mainEntityOfPage":{"@id":"https:\/\/interfinance.tsue.uz\/?p=2277"},"wordCount":167,"commentCount":0,"publisher":{"@id":"https:\/\/interfinance.tsue.uz\/#organization"},"articleSection":["2021-6-issue-1-6"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/interfinance.tsue.uz\/?p=2277#respond"]}]},{"@type":"WebPage","@id":"https:\/\/interfinance.tsue.uz\/?p=2277","url":"https:\/\/interfinance.tsue.uz\/?p=2277","name":"IMPROVING THE METHODS OF REGULATION OF THE REVENUE BASE OF LOCAL BUDGETS - Journal of International Finance and Accounting","isPartOf":{"@id":"https:\/\/interfinance.tsue.uz\/#website"},"datePublished":"2023-01-05T10:20:58+00:00","dateModified":"2023-01-05T10:22:21+00:00","breadcrumb":{"@id":"https:\/\/interfinance.tsue.uz\/?p=2277#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/interfinance.tsue.uz\/?p=2277"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/interfinance.tsue.uz\/?p=2277#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/interfinance.tsue.uz\/"},{"@type":"ListItem","position":2,"name":"IMPROVING THE METHODS OF REGULATION OF THE REVENUE BASE OF LOCAL BUDGETS"}]},{"@type":"WebSite","@id":"https:\/\/interfinance.tsue.uz\/#website","url":"https:\/\/interfinance.tsue.uz\/","name":"Journal of International Finance and Accounting","description":"Tashkent State University of Economics","publisher":{"@id":"https:\/\/interfinance.tsue.uz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/interfinance.tsue.uz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/interfinance.tsue.uz\/#organization","name":"Journal of International Finance and Accounting","url":"https:\/\/interfinance.tsue.uz\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/logo\/image\/","url":"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/12\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png","contentUrl":"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/12\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png","width":90,"height":90,"caption":"Journal of International Finance and Accounting"},"image":{"@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/person\/4a9988bcb6588f9a14bc8bf9802ad53a","name":"jurnal-admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","caption":"jurnal-admin"},"sameAs":["http:\/\/interfinance.tsue.uz"],"url":"https:\/\/interfinance.tsue.uz\/?author=1"}]}},"_links":{"self":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/2277","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2277"}],"version-history":[{"count":2,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/2277\/revisions"}],"predecessor-version":[{"id":2281,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/2277\/revisions\/2281"}],"wp:attachment":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}