Optimization of local tax administration to ensure territorial financial independence

Tulakov, Ulugbek, Тулаков, Улугбек, Toʻlakov, Ulugʻbek

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

The article examines the optimisation of local tax administration from the standpoint of securing fiscal autonomy at the district level. Designed as a descriptive case study of the Surkhandarya region, the research rests on documentary analysis of legal acts, institutional reports and official budget execution data, cross-checked through source triangulation. Official data show that the region’s own local budget revenues grew from 1 993,3 billion soums in 2021 to 3 534,7 billion soums in 2025, yet they still cover only 38,3–53,9 per cent of local budget expenditure, while property and land taxes account for no more than a quarter of own revenues. The analysis shows that local tax optimisation unfolds as a structural change across five directions, namely broadening the tax base, strengthening collection, tightening control, improving administrative efficiency and refining revenue planning. Digitalisation, database renewal and inter-agency cooperation have produced visible movement, yet their effect remains constrained by incomplete data integration, insufficient analytical capacity of staff, reliance on manual procedures and weak coordination. The article proposes the SURXON model, which conceptualises taxation as a layered and dynamic governance system, and develops measurement indicators for its six dimensions. Being based on documentary analysis, the conclusions explain mechanisms rather than establish causal effects

Maqola ma’lumotlari
MualliflarTulakov, Ulugbek, Тулаков, Улугбек, Toʻlakov, Ulugʻbek
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-09-16
Jild3
Son5
Betlar14-34
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss5-pp14-34
Indeksga qo‘shilgan2026-09-17

DOI: 10.60078/3060-4842-2026-vol3-iss5-pp14-34 · Maqolaning asl sahifasi

Kalit so‘zlar

local tax optimisation, regional fiscal capacity, governance, tax administration, fiscal autonomy, оптимизация местных налогов, региональный фискальный потенциал, управление, налоговое администрирование, финансовая самостоятельность, mahalliy soliqni optimallashtirish, hududiy fiskal salohiyat, boshqaruv, soliq maʼmuriyatchiligi, moliyaviy mustaqillik

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APATulakov, Ulugbek, Тулаков, Улугбек, & Toʻlakov, Ulugʻbek (2026). OPTIMIZATION OF LOCAL TAX ADMINISTRATION TO ENSURE TERRITORIAL FINANCIAL INDEPENDENCE. Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 14-34. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp14-34
GOST (OAK)Tulakov, Ulugbek, Тулаков, Улугбек, Toʻlakov, Ulugʻbek OPTIMIZATION OF LOCAL TAX ADMINISTRATION TO ENSURE TERRITORIAL FINANCIAL INDEPENDENCE // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 5. – P. 14-34. – DOI: 10.60078/3060-4842-2026-vol3-iss5-pp14-34.
MLATulakov, Ulugbek, Тулаков, Улугбек, and Toʻlakov, Ulugʻbek. “OPTIMIZATION OF LOCAL TAX ADMINISTRATION TO ENSURE TERRITORIAL FINANCIAL INDEPENDENCE.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 14-34, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp14-34
ChicagoTulakov, Ulugbek, Тулаков, Улугбек, and Toʻlakov, Ulugʻbek. “OPTIMIZATION OF LOCAL TAX ADMINISTRATION TO ENSURE TERRITORIAL FINANCIAL INDEPENDENCE.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 14-34 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp14-34
HarvardTulakov, Ulugbek, Тулаков, Улугбек, and Toʻlakov, Ulugʻbek (2026) ‘OPTIMIZATION OF LOCAL TAX ADMINISTRATION TO ENSURE TERRITORIAL FINANCIAL INDEPENDENCE’, Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 14-34. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp14-34
BibTeX
@article{tulakovulugbek2026,
  title = {OPTIMIZATION OF LOCAL TAX ADMINISTRATION TO ENSURE TERRITORIAL FINANCIAL INDEPENDENCE},
  author = {Tulakov, Ulugbek and Тулаков, Улугбек and Toʻlakov, Ulugʻbek},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {5},
  pages = {14-34},
  doi = {10.60078/3060-4842-2026-vol3-iss5-pp14-34},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp14-34}
}

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