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Vol. 12 No. 10 (2025)
International Multidisciplinary Journal for Research & Development

Articles

ENSURING THE STABILITY OF LOCAL BUDGET REVENUE BASES: MODERN APPROACHES, INTERNATIONAL BEST PRACTICES, AND APPLICATION OPPORTUNITIES

Published 2025-10-18

  • Boynazarova Umida Yaxshiboyevna

Boynazarova Umida Yaxshiboyevna
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Abstract

 This article examines the theoretical and practical aspects of ensuring the stability of local budget revenue bases in the context of modern economic reforms. The study focuses on the mechanisms of revenue generation, fiscal decentralization, and financial autonomy of local governments. Special attention is given to international experience, particularly the fiscal systems of developed countries such as Germany, the United States, and Japan, where the efficiency of local budgets is supported through transparent tax policies, equalization mechanisms, and the rational allocation of intergovernmental transfers. The analysis highlights the importance of adapting these best practices to the socio-economic realities of Uzbekistan in order to enhance the financial sustainability and independence of local budgets. The research employs comparative, analytical, and statistical methods to identify opportunities for strengthening local budget revenues and improving fiscal management efficiency. The findings emphasize the need for modernization of the local financial system, development of stable revenue sources, and implementation of digital solutions to optimize financial control and planning.

Keywords

Local budgets, revenue stability, fiscal decentralization, financial autonomy, intergovernmental transfers, tax policy, international experience, public finance, budget reform, Uzbekistan.

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