Бюджетная децентрализация: теоретические подходы к исследованию



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Муминов, Н., & Рахмонов, Р. (2023). Бюджетная децентрализация: теоретические подходы к исследованию. in Library, 19(3), 89–92. извлечено от https://inlibrary.uz/index.php/archive/article/view/21332


В статье исследуется проблема централизации и децентрализации бюджета. Была сделана попытка охватить все аргументы за и против децентрализации. Сравнительный анализ преимуществ фискальной централизации и децентрализации.
Повышенное внимание к проблеме «централизация - децентрализация» в последнее десятилетие вызвано серьезным практическим интересом, который связан с переходом от унитарного к федеративному государственному устройству, и бурным развитием отношений фискального федерализма.

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Associate Professor, Department of Economic Theory

National University of Uzbekistan


Associate Professor, Department of Regional Economy, National

University of Uzbekistan

The article studies the problem of centralization and decentralization of
the budget. An attempt was made to cover all arguments for and against

decentralization. A comparative analysis of the benefits of fiscal

centralization and decentralization.

The increased attention to the problem of “centralization –

decentralization” in the last decade has been caused by a serious
practical interest, which is connected with the transition from unitary to

federal government, and the vigorous development of relations of fiscal


Scientists involved in this problem express the opinion that “... always a

politically tinged problems become finding a balance of benefits and

disadvantages of centralization and decentralization. It does not require
evidence of the serious consequences of a bias in one direction or the

other. If “everything” is decentralized (in fact, the “center” disappears or

becomes nominal), then the former system is completely deformed:
instead of the former “center”, several new ones appear. According to

this scheme, for example, the disintegration of complex states takes

place: the unitary - federal - confederation - several new ones. In any
integral system, decentralization is appropriate only for as long as there is

a “center”. If “everything” is centralized (disappear or put nominal

“subjects of decentralization”), then a unitary, totalitarian organization of

management (ultimately - in spirit) of the state arises”.

At the same time, different countries with a federal structure (USA,

Canada, Germany, etc.) are getting closer to the optimal level of
balance between centralization and decentralization, and this happens

not only because of their financial and budgetary well-being, but also due

to using politically correct, socially and economically justified rules, and
mechanisms for coordinated distribution of powers and resources across

different levels of the state-territorial structure. This indicates that in these

countries they have learned to use the advantages of fiscal

decentralization in public finances, leveling its shortcomings with the help
of these instruments.

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The optimum criterion at each time point is the presence (or absence) of
sustainable territorial socio-economic development, the minimization of

subsidized and depressed territories, and the growth of citizens' well-being.

This optimum is dynamic, its mobility, monitored in the monitoring mode
using a set of socio-economic indicators, can be the basis for realistic

assessments of the effectiveness of the degree of decentralization.

The term "decentralization" is used quite widely, but its meaning is not

always understood in the same way. Fiscal decentralization is

interconnected with the processes of geographical decentralization and

decentralization of the system of administrative decision-making,
however, it has a number of differences.

Geographic decentralization is used in many countries to boost economic
development mainly in rural areas, with the help of subsidies and tax

breaks to achieve a reduction in relative costs for business development

and thus make these territories more attractive. This kind of
decentralization does not necessarily imply strengthening the financial

base of local governments. Decentralization of the system of making and

implementing administrative decisions implies a wider delegation of

authority to local units of the central executive power. This strategy is
designed to provide technically more efficient management by reducing

the multistep process of executing decisions and increasing, thereby, the

efficiency of the work of government bodies. To achieve these goals, it is
also not necessary to strengthen the financial system of local


As you know, decentralized management, even in its most rational form,

is an order of magnitude more complicated than a centralized one, and

decentralized organization of a complex system (for example, the federal
structure of the state) requires efforts to maintain its integrity and

sustainable development immeasurably larger than in the version of a

unitary organization. At the same time, it is the federal structure that is

often the only way to preserve the integrity of a country, since territorial
decentralization in the form of a federation remains the most significant

alternative to disintegration and political disintegration of the country.

Therefore, the federation, being the newest evolutionary peak in the
development of the state; most appeared only in the twentieth century


In the field of public finance, fiscal (or fiscal) decentralization has
fundamental differences from other forms and methods of delimiting

competencies, powers, and resources due to the fact that its subject

throughout the world are: a single system of public finances and uniform

rules of taxation, development and budget execution. In addition, in each
state, the unity of the monetary system and external borrowing is

obligatory. At the same time, the main goal of decentralization is to create

a closer relationship between the control system and the population, and

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this requires strengthening the financial system of local governments. The
task is to provide the regions and local governments with certain powers

in the field of taxation and expenditure of funds, as well as the ability to

independently determine the parameters and structure of the budget
expenditure. Thus, the population will be able to independently determine

the composition of local authorities (through elections) and actively

participate in the management process.

The end result should be an increase in the quality of public services

provided by local governments, and greater voter satisfaction. Fiscal

decentralization implies a certain degree of autonomy for local
governments, allowing them to make independent decisions in the fiscal


In order to reveal the economic content of decentralization as the reverse

side of centralization, it is necessary, probably, to weigh their advantages

and disadvantages.

Figure 1. Benefits of fiscal centralization and decentralization

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For evidence of the generalizations put forward, we present some

analytical and statistical data.

In terms of opportunities for macroeconomic stability, centralization is

preferred at the transitional stage. Scientists note that states with

developing and transitional economies are unstable in their nature, which
is explained by a number of reasons, for example, a significant

dependence on a limited number of major export items (agricultural or

mineral) [3]. Changes in prices on the world market can have a very

negative impact on the economy of such a country. Changes in global
economic conditions may also slow the pace of economic growth in such

countries. For example, an economic downturn in the global economy

could lead to a reduction in the inflow of foreign investment, a drop in
export demand, a significant reduction in tourism activities, etc. Thus, even

in the most economically developed countries of Latin America, real GDP

is 1.5 times more volatile than in industrialized countries, and real
exchange rates of national currencies are 3 times more volatile.

The threat of instability forces the central authorities to monitor the

activities in the fiscal sphere (by reducing government spending, or by
increasing taxes) in order to pursue a stabilization policy. Indeed, how can

a program to regulate inflation and the budget deficit be implemented,

provided that a significant proportion of government spending and taxes
are managed by local governments that have no direct interest in the

implementation of stabilization policies?

Control over revenues, expenditures and borrowings of territorial

authorities is a prerequisite for achieving macroeconomic stability, and

they are much easier to implement in conditions of fiscal centralization.

In assessing the advantages and disadvantages of both centralization

and decentralization, the most difficult thing is finding a balance between

these two competing approaches. The key fact, if it is necessary to
systematically evaluate the set of parameters, is probably the fact of the

indissolubility of their existence in the conditions of progressive

development of federative relations as a whole, obliging to search and
find the optimal combination for each specific moment of development.


decentralization, fiscal decentralization, macroeconomic

stability, investment activity, region, income, expenses

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