Ma’mun Science Ҷилди 4 № 5 (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
Аннотатсия
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.
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