Theoretical foundations of the financial independence of local budgets and criteria for its assessment

Muxitdinov , Sidikkhoja

Innovation science and technologiy · 2026-yil

Annotatsiya

This article examines the theoretical foundations of local budget financial autonomy and the criteria for itsassessment. The study is based on fiscal federalism theory, intergovernmental fiscal relations, and financial decentralizationapproaches to define the economic essence of local budget autonomy. Drawing on the works of Oates, Musgrave, Shah,and OECD indicators, the key evaluation criteria are systematized.The author proposes a comprehensive assessment model integrating revenue independence, tax authority, expenditurediscretion, and transfer dependency. The findings provide a theoretical framework for improving fiscal policy andstrengthening regional financial sustainability.

Maqola ma’lumotlari
MualliflarMuxitdinov , Sidikkhoja
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-02-01
Jild2
Son2
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.18858969
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.18858969 · Maqolaning asl sahifasi

Kalit so‘zlar

local budgets, financial autonomy, fiscal federalism, fiscal decentralization, intergovernmental relations, tax authority, transfers, fiscal sustainability, composite index, evaluation criteria, regional finance

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAMuxitdinov , Sidikkhoja (2026). THEORETICAL FOUNDATIONS OF THE FINANCIAL INDEPENDENCE OF LOCAL BUDGETS AND CRITERIA FOR ITS ASSESSMENT. Innovation science and technologiy, 2(2). https://doi.org/10.5281/zenodo.18858969
GOST (OAK)Muxitdinov , Sidikkhoja THEORETICAL FOUNDATIONS OF THE FINANCIAL INDEPENDENCE OF LOCAL BUDGETS AND CRITERIA FOR ITS ASSESSMENT // Innovation science and technologiy. – 2026. – T. 2, № 2. – DOI: 10.5281/zenodo.18858969.
MLAMuxitdinov , Sidikkhoja. “THEORETICAL FOUNDATIONS OF THE FINANCIAL INDEPENDENCE OF LOCAL BUDGETS AND CRITERIA FOR ITS ASSESSMENT.” Innovation science and technologiy, 2(2), 2026. https://doi.org/10.5281/zenodo.18858969
ChicagoMuxitdinov , Sidikkhoja. “THEORETICAL FOUNDATIONS OF THE FINANCIAL INDEPENDENCE OF LOCAL BUDGETS AND CRITERIA FOR ITS ASSESSMENT.” Innovation science and technologiy, 2(2) (2026). https://doi.org/10.5281/zenodo.18858969
HarvardMuxitdinov , Sidikkhoja (2026) ‘THEORETICAL FOUNDATIONS OF THE FINANCIAL INDEPENDENCE OF LOCAL BUDGETS AND CRITERIA FOR ITS ASSESSMENT’, Innovation science and technologiy, 2(2). https://doi.org/10.5281/zenodo.18858969
BibTeX
@article{muxitdinovsidikkhoja2026,
  title = {THEORETICAL FOUNDATIONS OF THE FINANCIAL INDEPENDENCE OF LOCAL BUDGETS AND CRITERIA FOR ITS ASSESSMENT},
  author = {Muxitdinov , Sidikkhoja},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {2},
  doi = {10.5281/zenodo.18858969},
  url = {https://doi.org/10.5281/zenodo.18858969}
}

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