Ma’mun Science 4-том 5-нөмір (2026)

O‘ZBEKISTONDA RAQAMLI FISKAL BOSHQARUV: DAVLAT BUDJETI SHAFFOFLIGI VA MOLIYAVIY NAZORAT SAMARADORLIGINI OSHIRISH OMILLARI

O‘rinboyev Ulug‘bek Otabekovich, Niyozmetov Doniyor Rejabbayevich, Bekbergenov G‘ayrat Shuxratovich

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Аңдатпа

This paper provides a systematic analysis of how digital fiscal governance in Uzbekistan enhances state budget transparency and improves the effectiveness of public financial control. Drawing on OpenBudget reporting tools and “mobile monitoring” mechanisms, it highlights practical outcomes of openness across budget formation, allocation, and execution. Linked to the Budget Code’s control architecture (the supreme audit institution, finance authorities, and treasury oversight), the study proposes measurable indicators for assessing transparency and control performance and formulates actionable recommendations to strengthen compliance, execution discipline, and accountability.

Digital fiscal governance, budget transparency, Open Budget, treasury, oversight, Supreme Audit InstitutionЦифровое фискальное управление, прозрачность бюджета, Open Budget, казначейство, контроль, Счетная палатаraqamli fiskal boshqaruv, budjet shaffofligi, Open Budget, g‘aznachilik, nazorat, Hisob palatasi.

Метадеректер дереккөзі: журналдың OAI-PMH архиві · Sindex толық мәтінді сақтамайды, дереккөзге сілтеме береді.

Дәйексөз алу

APA 7 
O‘rinboyev Ulug‘bek Otabekovich, Niyozmetov Doniyor Rejabbayevich & Bekbergenov G‘ayrat Shuxratovich (2026). O‘ZBEKISTONDA RAQAMLI FISKAL BOSHQARUV: DAVLAT BUDJETI SHAFFOFLIGI VA MOLIYAVIY NAZORAT SAMARADORLIGINI OSHIRISH OMILLARI. Ma’mun Science, 4(5).
GOST R 7.0.5 
O‘rinboyev Ulug‘bek Otabekovich, Niyozmetov Doniyor Rejabbayevich, Bekbergenov G‘ayrat Shuxratovich O‘ZBEKISTONDA RAQAMLI FISKAL BOSHQARUV: DAVLAT BUDJETI SHAFFOFLIGI VA MOLIYAVIY NAZORAT SAMARADORLIGINI OSHIRISH OMILLARI // Ma’mun Science. 2026. Т. 4. № 5.
BibTeX 
@article{otabekovich2026,
  author  = {O‘rinboyev Ulug‘bek Otabekovich and Niyozmetov Doniyor Rejabbayevich and Bekbergenov G‘ayrat Shuxratovich},
  title   = {O‘ZBEKISTONDA RAQAMLI FISKAL BOSHQARUV: DAVLAT BUDJETI SHAFFOFLIGI VA MOLIYAVIY NAZORAT SAMARADORLIGINI OSHIRISH OMILLARI},
  journal = {Ma’mun Science},
  year    = {2026},
  volume  = {4},
  number  = {5}
}
RIS 
TY  - JOUR
AU  - O‘rinboyev Ulug‘bek Otabekovich
AU  - Niyozmetov Doniyor Rejabbayevich
AU  - Bekbergenov G‘ayrat Shuxratovich
TI  - O‘ZBEKISTONDA RAQAMLI FISKAL BOSHQARUV: DAVLAT BUDJETI SHAFFOFLIGI VA MOLIYAVIY NAZORAT SAMARADORLIGINI OSHIRISH OMILLARI
JO  - Ma’mun Science
PY  - 2026
VL  - 4
IS  - 5
ER  -