В статье анализируется формирование доходов местных бюджетов, определяются основные направления расходов. Изучены характерные особенности формирования местного бюджета в условиях глобализации экономики. А также даны практические предложения по расширению базы доходов местных бюджетов.
государственный бюджет, региональное развитие, местный бюджет, планирование местных бюджетов, местные налоги, доходыи расходы бюджета.
According to the Constitution of the Republic of Uzbekistan, local governments are privileged “to establish and execute municipal budgets, imposing local taxes and fees, and establishing public trust off-budget funds” [1]. Thus, this statement lays the legal foundation of local governments in terms of fiscal affairs. Functions and privileges of municipal representative and executive authorities are outlined in Municipal Governance Act, and they differ in budget-related issues. Municipal Representative Councils of approve the budget bill, budget execution report, prospective local development schemes, supreme construction plans and procedures in local coverage [2]. Budget bill indicators are presented by local governors. In consistence with Article 24 of the Act, municipal representative councils set the rates of taxes, levies and duties, and provide exeptions for expected local budget revenues gained from taxes, levies and duties.
In accordance with Article 25 of the Act, governors present the forecast and strategy of socio-economic development, local fiscal parameters and their execution report of the region, city or district to municipal representative councils. The governor addresses the planning, budget, financial, transaction, public property management, public-private partnership, agricultural, natural resource exploitation, environmental protection, construction, transport, infrastructure, communication, utilities, trade, social and cultural, welfare, security, law enforcement, civil rights and liabilities protection issues. Thus task of representative board is to approve the appropriate budget bill and consistent execution report that of executive authority is to proposing the budget draft, reporting and ensuring efficient budget execution.
Budget is the key instrument in regional development and life quality improvement of population. Therefore, approval of budget bill and its execution report is seen as an important jurisdiction of local representative councils. Total revenues and their sources, expenditures and their spending sectors and volumes are clearly shown. It comprises funding the local economy, socio-cultural events and functioning of government-funded authorities.
1. The Constitution of the Republic of Uzbekistan. Publishing house “Uzbekistan”. Tashkent. Amended edition. 2012. Article 100, page 28. (in Uzbek).
2. Local Governance Act of the Republic of Uzbekistan. Declared on September 2, 1993. (in Uzbek).
3. Key forecast of macroeconomic indicators and Public budget parameters for 2015. Decree of the President of the Republic of Uzbekistan PD-2270. Tashkent. 2014. (in Uzbek).
