Methodologies of management of financial resources of local budgets in the socio-economic development of regions

Imanova , Umida, Иманова , Умида, Imanova , Umida

Илғор иқтисодиёт ва педагогик технологиялар · 2025-yil

Annotatsiya

This article analyzes the methodologies for managing the financial resources of local budgets in the context of regional socio-economic development. First, within the framework of fiscal centralization and decentralization principles, it examines local budgets’ independent revenue sources, share-based taxes, and the mechanism of transfers allocated from the central government. Next, based on the principles of medium-term budget planning, ensuring budget balance, and performance-oriented budgeting, it presents methods for effective on-site resource allocation. Furthermore, by enhancing participatory budgeting and public involvement, the study explores how transparency and control over local financial resource use are strengthened. The article also discusses approaches to reducing socio-economic disparities between regions through general (free) transfers, the subvention-grant system, and horizontal equalization instruments. Additionally, it investigates the impact of tax reforms, investment financing, and risk management methods on the sustainability of local budgets. The research concludes with practical recommendations for improving local budget management methodologies—introducing a formula-based transfer mechanism, expanding interactive budget portals, and enabling the issuance of local bonds. Based on applied research and official statistics, the article aims to identify effective tools for financing regional development strategies.

Maqola ma’lumotlari
MualliflarImanova , Umida, Иманова , Умида, Imanova , Umida
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2025-08-14
Jild2
Son4
Betlar398-408
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2025-vol2-iss4-pp398-408
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2025-vol2-iss4-pp398-408 · Maqolaning asl sahifasi

Kalit so‘zlar

local budget, management of financial resources, regional development, decentralization, fiscal independence, medium-term budget planning, budget balance, subvention, grant, general (free) transfers, participatory budgeting, public participation, transparency and accountability, Chamber of Accounts audit, performance-based budgeting, horizontal equalization, investment financing, risk management, tax reforms, transparent formula in the budget process, местный бюджет, управление финансовыми ресурсами, региональное развитие, децентрализация, фискальная независимость, среднесрочное бюджетное планирование, бюджетное равновесие, субвенция, грант, общие (свободные) трансферты, участвующее бюджетирование, общественное участие, прозрачность и подотчетность, аудит Счетной палаты, результатно-ориентированное бюджетирование, горизонтальное выравнивание, инвестиционное финансирование, управление рисками, налоговые реформы, прозрачная формула в бюджетном процессе, mahalliy byudjet, moliyaviy resurslarni boshqarish, hududiy rivojlanish, desentralizatsiya, fiskal mustaqillik, o‘rta muddatli byudjet rejalashtirish, byudjet muvozanati, subventsiya, dotatsiya, umumiy (erkin) transferlar, tashabbusli (participatory) byudjet, jamoatchilik ishtiroki, shaffoflik va hisobdorlik, Hisob palatasi auditi, natijadorlikka yo‘naltirilgan byudjetlashtirish, gorizontal tenglashtirish, investitsion moliyalashtirish, risklarni boshqarish, soliq islohotlari, byudjet jarayonida shaffof formula

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAImanova , Umida, Иманова , Умида, & Imanova , Umida (2025). METHODOLOGIES OF MANAGEMENT OF FINANCIAL RESOURCES OF LOCAL BUDGETS IN THE SOCIO-ECONOMIC DEVELOPMENT OF REGIONS. Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 398-408. https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp398-408
GOST (OAK)Imanova , Umida, Иманова , Умида, Imanova , Umida METHODOLOGIES OF MANAGEMENT OF FINANCIAL RESOURCES OF LOCAL BUDGETS IN THE SOCIO-ECONOMIC DEVELOPMENT OF REGIONS // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 4. – P. 398-408. – DOI: 10.60078/3060-4842-2025-vol2-iss4-pp398-408.
MLAImanova , Umida, Иманова , Умида, and Imanova , Umida. “METHODOLOGIES OF MANAGEMENT OF FINANCIAL RESOURCES OF LOCAL BUDGETS IN THE SOCIO-ECONOMIC DEVELOPMENT OF REGIONS.” Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 398-408, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp398-408
ChicagoImanova , Umida, Иманова , Умида, and Imanova , Umida. “METHODOLOGIES OF MANAGEMENT OF FINANCIAL RESOURCES OF LOCAL BUDGETS IN THE SOCIO-ECONOMIC DEVELOPMENT OF REGIONS.” Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 398-408 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp398-408
HarvardImanova , Umida, Иманова , Умида, and Imanova , Umida (2025) ‘METHODOLOGIES OF MANAGEMENT OF FINANCIAL RESOURCES OF LOCAL BUDGETS IN THE SOCIO-ECONOMIC DEVELOPMENT OF REGIONS’, Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 398-408. https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp398-408
BibTeX
@article{imanovaumida2025,
  title = {METHODOLOGIES OF MANAGEMENT OF FINANCIAL RESOURCES OF LOCAL BUDGETS IN THE SOCIO-ECONOMIC DEVELOPMENT OF REGIONS},
  author = {Imanova , Umida and Иманова , Умида and Imanova , Umida},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2025},
  volume = {2},
  number = {4},
  pages = {398-408},
  doi = {10.60078/3060-4842-2025-vol2-iss4-pp398-408},
  url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp398-408}
}

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