Илғор иқтисодиёт ва педагогик технологиялар 2-том 4-нөмір (2025) · 398-408-беттер
METHODOLOGIES OF MANAGEMENT OF FINANCIAL RESOURCES OF LOCAL BUDGETS IN THE SOCIO-ECONOMIC DEVELOPMENT OF REGIONS
Imanova, Umida, Иманова, Умида, Imanova, Umida
Аңдатпа
This article analyzes the methodologies for managing the financial resources of local budgets in the context of regional socio-economic development. First, within the framework of fiscal centralization and decentralization principles, it examines local budgets’ independent revenue sources, share-based taxes, and the mechanism of transfers allocated from the central government. Next, based on the principles of medium-term budget planning, ensuring budget balance, and performance-oriented budgeting, it presents methods for effective on-site resource allocation. Furthermore, by enhancing participatory budgeting and public involvement, the study explores how transparency and control over local financial resource use are strengthened. The article also discusses approaches to reducing socio-economic disparities between regions through general (free) transfers, the subvention-grant system, and horizontal equalization instruments. Additionally, it investigates the impact of tax reforms, investment financing, and risk management methods on the sustainability of local budgets. The research concludes with practical recommendations for improving local budget management methodologies—introducing a formula-based transfer mechanism, expanding interactive budget portals, and enabling the issuance of local bonds. Based on applied research and official statistics, the article aims to identify effective tools for financing regional development strategies.
local budgetmanagement of financial resourcesregional developmentdecentralizationfiscal independencemedium-term budget planningbudget balancesubventiongrantgeneral (free) transfers
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