WAYS TO DIVERSIFY LOCAL BUDGET REVENUES
Keywords:
local budget, revenue diversification, fiscal autonomy, local taxes, property tax, budget stability, decentralized finance, regional development, fiscal capacity, budget potentialAbstract
This article analyzes ways and mechanisms for diversifying local budget revenues based on Uzbekistan's experience and international practice.
References
Bird R.M., Slack E. International Handbook of Land and Property Taxation. – Cheltenham: Edward Elgar, 2004. – 512 p.
Ministry of Finance. Local Budget Report 2024. – Tashkent, 2024.
Musgrave R.A. The Theory of Public Finance. – New York: McGraw-Hill, 1959. – 628 p.
OECD. Fiscal Decentralization and Local Government Finance. – Paris: OECD, 2023.
Oates W.E. Fiscal Federalism. – New York: Harcourt Brace, 1972. – 256 p.
Presidential Decree of the Republic of Uzbekistan PF-6224. April 29, 2021.
Shah A. Local Budgeting. – Washington: World Bank, 2007. – 456 p.
Tiebout C.M. A Pure Theory of Local Expenditures // Journal of Political Economy. – 1956. – Vol. 64. – P. 416-424.
World Bank. Decentralization and Subnational Regional Economics. – Washington: WB, 2023.
State Statistics Committee. Socio-Economic Status of Uzbekistan Regions 2024. – Tashkent, 2024.
