This article examines the problems of efficiency in the process of allocating and using state budget funds. The article analyzes the level of transparency in the public procurement system, fiscal losses in financing investment projects, and the theory of "institutional rent-seeking" using the example of the financial system of Uzbekistan. In addition, financial errors identified as a result of control measures in 2024–2026 were studied, and scientific proposals were developed to strengthen budget discipline and digitalize the audit system.
Sherzod Bakriddinovich Umirov (2026) studied this question.