ANALYSIS OF THE IMPACT OF PUBLIC FINANCIAL MANAGEMENT EFFICIENCY ON SOCIAL JUSTICE THROUGH PEFA AND CEQ METHODOLOGIES

Zokirjonov , Muhammadsodiq, Зокиржонов , Мухаммадсодик, Zokirjonov , Muhammadsodiq

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarZokirjonov , Muhammadsodiq, Зокиржонов , Мухаммадсодик, Zokirjonov , Muhammadsodiq
JurnalИқтисодий тараққиёт ва таҳлил
Nashr sanasi2026-02-27
Jild4
Son2
Betlar258-269
TilO‘zbek
DOI10.60078/2992-877x-2026-vol4-iss2-pp258-269

Kalit so‘zlar

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

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