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April 7, 20260 citationsOpen Access

The Local Fees and Taxes in Forming Regional Budgets: Financial

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EAErgasheva AzizaMHMamasharipov Humoyun

Key Points

  • The aim is to evaluate how local taxes and fees can enhance the revenue of regional budgets amid financial reforms in Uzbekistan.
  • Analyzed theoretical foundations of fiscal decentralization
  • Compared fiscal federalism concepts of economists R. Musgrave and W. Oates
  • Evaluated modern practices in Uzbekistan regarding local taxes and fees
  • Identified the significance of local taxes in budget formation
  • Highlighted the need for improved fiscal policy structures
  • Showed potential for increased local revenue generation through appropriate reforms

Abstract

The article is aimed at strengthening the revenue base of local budgets in the context of the reform of the state financial system in the Republic of Uzbekistan, in particular, at analyzing the role of local taxes and fees. The article studies the theoretical foundations of fiscal decentralization processes, including the concepts of fiscal federalism of economists such as R. Musgrave and W. Oates, in comparison with the modern practice of Uzbekistan

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Cite This Study

Aziza et al. (2026) studied this question.

synapsesocial.com/papers/69d49f8ab33cc4c35a228042https://doi.org/10.5281/zenodo.19429395
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