The article addresses to examine how improvements in fiscal governance affect social equity outcomes by integrating the empirical framework that combines (the Public Expenditure and Financial Accountability) PEFA-based indicators of (Public financial management) PFM efficiency framework with (the Commitment to Equity) CEQ-based measures of income inequality and poverty methodology. The develops Relying exclusively on publicly available data from national statistical and fiscal sources, the paper constructs a composite PFM index and estimates its relationship with social equity outcomes over the period 2010-2024. Regression results indicate that improvements in public financial management are significantly associated with reductions in income inequality and poverty. In particular, budget credibility and 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 integrating institutional and distributional perspectives in fiscal governance reforms.
| Mualliflar | Zokirjonov , Muhammadsodiq, Зокиржонов , Мухаммадсодик, Zokirjonov , Muhammadsodiq |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2026-02-27 |
| Jild | 4 |
| Son | 2 |
| Betlar | 258-269 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2026-vol4-iss2-pp258-269 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2026-vol4-iss2-pp258-269 · Maqolaning asl sahifasi
public financial management, PEFA, CEQ, social equity, fiscal governance, transition economies, управление государственными финансами, PEFA, CEQ, социальная справедливость, фискальное управление, переходная экономика, davlat moliyaviy boshqaruvi, PEFA, CEQ, ijtimoiy tenglik, fiskal boshqaruv, o‘tish davri iqtisodiyotlari
| APA | Zokirjonov , Muhammadsodiq, Зокиржонов , Мухаммадсодик, & Zokirjonov , Muhammadsodiq (2026). ANALYSIS OF THE IMPACT OF PUBLIC FINANCIAL MANAGEMENT EFFICIENCY ON SOCIAL JUSTICE THROUGH PEFA AND CEQ METHODOLOGIES. Иқтисодий тараққиёт ва таҳлил, 4(2), 258-269. https://doi.org/10.60078/2992-877x-2026-vol4-iss2-pp258-269 |
|---|---|
| GOST (OAK) | Zokirjonov , Muhammadsodiq, Зокиржонов , Мухаммадсодик, Zokirjonov , Muhammadsodiq ANALYSIS OF THE IMPACT OF PUBLIC FINANCIAL MANAGEMENT EFFICIENCY ON SOCIAL JUSTICE THROUGH PEFA AND CEQ METHODOLOGIES // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 2. – P. 258-269. – DOI: 10.60078/2992-877x-2026-vol4-iss2-pp258-269. |
| MLA | Zokirjonov , Muhammadsodiq, Зокиржонов , Мухаммадсодик, and Zokirjonov , Muhammadsodiq. “ANALYSIS OF THE IMPACT OF PUBLIC FINANCIAL MANAGEMENT EFFICIENCY ON SOCIAL JUSTICE THROUGH PEFA AND CEQ METHODOLOGIES.” Иқтисодий тараққиёт ва таҳлил, 4(2), 258-269, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss2-pp258-269 |
| Chicago | Zokirjonov , Muhammadsodiq, Зокиржонов , Мухаммадсодик, and Zokirjonov , Muhammadsodiq. “ANALYSIS OF THE IMPACT OF PUBLIC FINANCIAL MANAGEMENT EFFICIENCY ON SOCIAL JUSTICE THROUGH PEFA AND CEQ METHODOLOGIES.” Иқтисодий тараққиёт ва таҳлил, 4(2), 258-269 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss2-pp258-269 |
| Harvard | Zokirjonov , Muhammadsodiq, Зокиржонов , Мухаммадсодик, and Zokirjonov , Muhammadsodiq (2026) ‘ANALYSIS OF THE IMPACT OF PUBLIC FINANCIAL MANAGEMENT EFFICIENCY ON SOCIAL JUSTICE THROUGH PEFA AND CEQ METHODOLOGIES’, Иқтисодий тараққиёт ва таҳлил, 4(2), 258-269. https://doi.org/10.60078/2992-877x-2026-vol4-iss2-pp258-269 |
| BibTeX | @article{zokirjonovmuhammadsodiq2026,
title = {ANALYSIS OF THE IMPACT OF PUBLIC FINANCIAL MANAGEMENT EFFICIENCY ON SOCIAL JUSTICE THROUGH PEFA AND CEQ METHODOLOGIES},
author = {Zokirjonov , Muhammadsodiq and Зокиржонов , Мухаммадсодик and Zokirjonov , Muhammadsodiq},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2026},
volume = {4},
number = {2},
pages = {258-269},
doi = {10.60078/2992-877x-2026-vol4-iss2-pp258-269},
url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss2-pp258-269}
} |
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