Multi-indicator system for assessing the financial independence of local budgets and the methodology for forming an integral index

Muxitdinov , Sidikkhoja

Innovation science and technologiy · 2026-yil

Annotatsiya

This article develops a multi-indicator framework for assessing the financial independence of local budgetsand proposes a methodology for constructing an integral Financial Independence Index (FMI). The study systematicallyanalyzes key indicators, including revenue autonomy, transfer dependency, vertical fiscal imbalance, tax autonomy,expenditure autonomy, fiscal effort, and own-revenue stability. The economic substance, calculation formulas, andnormative threshold values of each indicator are substantiated.Furthermore, a methodological approach to aggregating these indicators into a unified composite index throughnormalization and weighting procedures is proposed. Various weighting techniques, such as the Analytic Hierarchy Process(AHP), the entropy method, and regression-based approaches, are examined. The proposed methodology provides acomprehensive tool for evaluating the financial independence of local budgets, enabling interregional comparisons andassessing the effectiveness of fiscal decentralization policies

Maqola ma’lumotlari
MualliflarMuxitdinov , Sidikkhoja
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-01-01
Jild2
Son1
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.18859133
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.18859133 · Maqolaning asl sahifasi

Kalit so‘zlar

local budgets, financial independence, fiscal decentralization, revenue autonomy, transfer dependency, vertical fiscal imbalance, tax autonomy, expenditure autonomy, fiscal effort, composite index, FMI, budget sustainability, regional finance, normative thresholds, assessment methodology

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAMuxitdinov , Sidikkhoja (2026). MULTI-INDICATOR SYSTEM FOR ASSESSING THE FINANCIAL INDEPENDENCE OF LOCAL BUDGETS AND THE METHODOLOGY FOR FORMING AN INTEGRAL INDEX. Innovation science and technologiy, 2(1). https://doi.org/10.5281/zenodo.18859133
GOST (OAK)Muxitdinov , Sidikkhoja MULTI-INDICATOR SYSTEM FOR ASSESSING THE FINANCIAL INDEPENDENCE OF LOCAL BUDGETS AND THE METHODOLOGY FOR FORMING AN INTEGRAL INDEX // Innovation science and technologiy. – 2026. – T. 2, № 1. – DOI: 10.5281/zenodo.18859133.
MLAMuxitdinov , Sidikkhoja. “MULTI-INDICATOR SYSTEM FOR ASSESSING THE FINANCIAL INDEPENDENCE OF LOCAL BUDGETS AND THE METHODOLOGY FOR FORMING AN INTEGRAL INDEX.” Innovation science and technologiy, 2(1), 2026. https://doi.org/10.5281/zenodo.18859133
ChicagoMuxitdinov , Sidikkhoja. “MULTI-INDICATOR SYSTEM FOR ASSESSING THE FINANCIAL INDEPENDENCE OF LOCAL BUDGETS AND THE METHODOLOGY FOR FORMING AN INTEGRAL INDEX.” Innovation science and technologiy, 2(1) (2026). https://doi.org/10.5281/zenodo.18859133
HarvardMuxitdinov , Sidikkhoja (2026) ‘MULTI-INDICATOR SYSTEM FOR ASSESSING THE FINANCIAL INDEPENDENCE OF LOCAL BUDGETS AND THE METHODOLOGY FOR FORMING AN INTEGRAL INDEX’, Innovation science and technologiy, 2(1). https://doi.org/10.5281/zenodo.18859133
BibTeX
@article{muxitdinovsidikkhoja2026,
  title = {MULTI-INDICATOR SYSTEM FOR ASSESSING THE FINANCIAL INDEPENDENCE OF LOCAL BUDGETS AND THE METHODOLOGY FOR FORMING AN INTEGRAL INDEX},
  author = {Muxitdinov , Sidikkhoja},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {1},
  doi = {10.5281/zenodo.18859133},
  url = {https://doi.org/10.5281/zenodo.18859133}
}

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