This paper provides a systematic analysis of how digital fiscal governance in Uzbekistan enhances state budget transparency and improves the effectiveness of public financial control. Drawing on OpenBudget reporting tools and “mobile monitoring” mechanisms, it highlights practical outcomes of openness across budget formation, allocation, and execution. Linked to the Budget Code’s control architecture (the supreme audit institution, finance authorities, and treasury oversight), the study proposes measurable indicators for assessing transparency and control performance and formulates actionable recommendations to strengthen compliance, execution discipline, and accountability.
| Mualliflar | O‘rinboyev Ulug‘bek Otabekovich, Niyozmetov Doniyor Rejabbayevich, Bekbergenov G‘ayrat Shuxratovich |
|---|---|
| Jurnal | Ma’mun Science |
| Nashriyot | Маъмун университети” нодавлат таълим муассасаси, www.mamunedu.uz |
| Nashr sanasi | 2026-06-24 |
| Jild | 4 |
| Son | 5 |
| Til | O‘zbek |
| Ilmiy soha | Iqtisodiyot |
| Indeksga qo‘shilgan | 2026-08-26 |
Digital fiscal governance, budget transparency, Open Budget, treasury, oversight, Supreme Audit Institution, Цифровое фискальное управление, прозрачность бюджета, Open Budget, казначейство, контроль, Счетная палата, raqamli fiskal boshqaruv, budjet shaffofligi, Open Budget, g‘aznachilik, nazorat, Hisob palatasi.
| APA | O‘rinboyev Ulug‘bek Otabekovich, Niyozmetov Doniyor Rejabbayevich, & Bekbergenov G‘ayrat Shuxratovich (2026). O‘ZBEKISTONDA RAQAMLI FISKAL BOSHQARUV: DAVLAT BUDJETI SHAFFOFLIGI VA MOLIYAVIY NAZORAT SAMARADORLIGINI OSHIRISH OMILLARI. Ma’mun Science, 4(5). https://tadqiqot.uz/index.php/jms/article/view/14373 |
|---|---|
| GOST (OAK) | O‘rinboyev Ulug‘bek Otabekovich, Niyozmetov Doniyor Rejabbayevich, Bekbergenov G‘ayrat Shuxratovich O‘ZBEKISTONDA RAQAMLI FISKAL BOSHQARUV: DAVLAT BUDJETI SHAFFOFLIGI VA MOLIYAVIY NAZORAT SAMARADORLIGINI OSHIRISH OMILLARI // Ma’mun Science. – 2026. – T. 4, № 5. |
| MLA | O‘rinboyev Ulug‘bek Otabekovich, Niyozmetov Doniyor Rejabbayevich, and Bekbergenov G‘ayrat Shuxratovich. “O‘ZBEKISTONDA RAQAMLI FISKAL BOSHQARUV: DAVLAT BUDJETI SHAFFOFLIGI VA MOLIYAVIY NAZORAT SAMARADORLIGINI OSHIRISH OMILLARI.” Ma’mun Science, 4(5), 2026. https://tadqiqot.uz/index.php/jms/article/view/14373 |
| Chicago | O‘rinboyev Ulug‘bek Otabekovich, Niyozmetov Doniyor Rejabbayevich, and Bekbergenov G‘ayrat Shuxratovich. “O‘ZBEKISTONDA RAQAMLI FISKAL BOSHQARUV: DAVLAT BUDJETI SHAFFOFLIGI VA MOLIYAVIY NAZORAT SAMARADORLIGINI OSHIRISH OMILLARI.” Ma’mun Science, 4(5) (2026). https://tadqiqot.uz/index.php/jms/article/view/14373 |
| Harvard | O‘rinboyev Ulug‘bek Otabekovich, Niyozmetov Doniyor Rejabbayevich, and Bekbergenov G‘ayrat Shuxratovich (2026) ‘O‘ZBEKISTONDA RAQAMLI FISKAL BOSHQARUV: DAVLAT BUDJETI SHAFFOFLIGI VA MOLIYAVIY NAZORAT SAMARADORLIGINI OSHIRISH OMILLARI’, Ma’mun Science, 4(5). https://tadqiqot.uz/index.php/jms/article/view/14373 |
| BibTeX | @article{orinboyevulugbekotabekovich2026,
title = {O‘ZBEKISTONDA RAQAMLI FISKAL BOSHQARUV: DAVLAT BUDJETI SHAFFOFLIGI VA MOLIYAVIY NAZORAT SAMARADORLIGINI OSHIRISH OMILLARI},
author = {O‘rinboyev Ulug‘bek Otabekovich and Niyozmetov Doniyor Rejabbayevich and Bekbergenov G‘ayrat Shuxratovich},
journal = {Ma’mun Science},
year = {2026},
volume = {4},
number = {5},
url = {https://tadqiqot.uz/index.php/jms/article/view/14373}
} |
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