Innovation science and technologiy 2-tom 3-san (2026)
ANALYSIS OF THE IMPACT OF PUBLIC FINANCIAL MANAGEMENT EFFICIENCY ON SOCIAL JUSTICE THROUGH PEFA AND CEQ METHODOLOGIES
Zokirjonov, Muhammadsodiq
Annotaciya
The article addresses to examine how improvements in fiscal governance affect social equity outcomes byintegrating the empirical framework that combines (the Public Expenditure and Financial Accountability) PEFA-basedindicators of (Public financial management) PFM efficiency framework with (the Commitment to Equity) CEQ-basedmeasures of income inequality and poverty methodology. The develops Relying exclusively on publicly available datafrom national statistical and fiscal sources, the paper constructs a composite PFM index and estimates its relationshipwith social equity outcomes over the period 2010-2024. Regression results indicate that improvements in public financialmanagement are significantly associated with reductions in income inequality and poverty. In particular, budget credibilityand fiscal risk management emerge as the most influential institutional dimensions driving redistribution effectiveness.The study provides novel empirical evidence from a transition economy and highlights the importance of integratinginstitutional and distributional perspectives in fiscal governance reforms
Public financial management, PEFA, CEQ, social equity, fiscal governance, transition economies, Uzbekistan
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