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259
THE NEED FOR INNOVATIVE APPROACHES TO
THE FORMATION OF INTERGOVERNMENTAL
RELATIONS IN UZBEKISTAN
Ambartsumyan Anastas Alekseevich,*
Muminov Nozim Gaffarovich **
*Tashkent, Republic of Uzbekistan. Associate Professor of the Department "Economic Theory" National University of
Uzbekistan behalf of Mirzo Ulugbek Muminov
**Tashkent, Republic of Uzbekistan. Associate Professor of the Department "Economic Theory" National University of
Uzbekistan behalf of Mirzo Ulugbek
Abstract
The relevance of subject of research is proved in the submitted thesis, some problems of formation and functioning
of the interbudgetary relations reveal. Authors defined the major factors having an impact on development of the
interbudgetary relations as relations between the republican budget of the Republic of Uzbekistan and republican budget
of the Republic of Karakalpakstan, regional budgets of areas, city budget of Tashkent city, budgets of districts, cities
and also budgets of the public trust funds. The existence of certain restrictions set at the legislative level of the republic
in the budgetary process are noted in material. Separately forms of the interbudgetary transfers are considered. The
experience is given in formation and development of the interbudgetary relations which is saved up in the United States
of America.
Keywords
: budget, interbudgetary relations, subventions, grants, interbudgetary transfers, taxes, loans, expenses,
innovations
_________________________________________________________________________________________
1.
Introduction
For quite a long period of organization by a man of his
business activities, one of the most urgent remains the
question of the optimal combination of property assets,
strategic interests, and levers of influence on the market
between the state and business. In turn, this problem led to
the formation of two powerful areas in economics. Supporters
of classical political economy in the market system of the
economy consider the mechanism of its functioning to be the
main one.
Literature review.
At the same time, supporters of other schools, including
Keynesians, justify the need for continuous state participation
in the economy, regulation of economic processes through
special tools.
One of the most ancient axioms in the economy is the need to
ensure the economic functioning of the state, to fulfill its
mission, obligations to society, households and the individual
citizen.
At the same time, supporters of other schools, including
Keynesians, justify the need for continuous state participation
in the economy, regulation of economic processes through
special
tools.
During the preparation of the article, methods of collecting,
systematizing and summarizing the material on the research
topic were used. The solution to the problem of
intergovernmental relations is largely predetermined by a
number of systemic factors. Among them:
- priority directions of socio-economic development of the
country, both in the coming years and in the medium term;
- large Concepts, Programs implemented in the country; -
the level and characteristics of the socio-economic
development of regions;
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260
- a functioning tax system, the distribution of income
between subjects of the budget system of the country;
- availability of the necessary regulatory framework for
regulating
intergovernmental
relations
.
In recent years, important steps have been taken in the
Republic of Uzbekistan to improve the efficiency of
budgets of different levels, to ensure their revenue side with
the necessary funds. In this regard, a special role belongs to
the Budget Code of the country, adopted in 2013.
The Code defines the basic concepts that reveal the
content of intergovernmental relations. According to Article
132 of the Budget Code, inter-budgetary relations are
relations between the republican budget of the Republic of
Uzbekistan, the republican budget of the Republic of
Karakalpakstan, regional budgets of regions, the city budget
of Tashkent, the budgets of districts, cities, and the budgets
of state trust funds to ensure the relevant budgets with
financial resources necessary for the implementation of the
costs assigned by this Code to the relevant budgets
1
.
It should be noted that there are certain restrictions in the
budget process established at the legislative level. So in
Uzbekistan in the budget process are not allowed the
relationship: the republican budget of the Republic of
Uzbekistan with the budgets of districts and cities; budgets
of state trust funds with budgets of districts and cities; the
republican budget of the Republic of Karakalpakstan, the
regional budget of the region and the city budget of the city
of Tashkent among themselves, as well as with the budgets
of districts and cities of another administrative and
territorial
unit;
Between the budgets of districts and cities. The budget
deficit of the Republic of Karakalpakstan, the local budgets
of the regions and the city of Tashkent is not allowed. As
for the forms of intergovernmental transfers, here the states
proceed from the peculiarities of the socio-economic
problems being solved, the structure of the budget system,
and regional policy. An interesting experience in the
formation and development of intergovernmental relations
has been gained in the United States of America.
The American model of federalism is distinguished by a
high degree of fiscal autonomy of subnational authorities,
both in the sphere of formation of the revenue part of their
budgets, and in the expenditure of their own budget funds.
According to the Constitution of the country, state
governments are free to impose any taxes, including tax
bases and rates. It should be noted that taxes on
international trade fall within the purview of the federal
government, and property taxes are within the competence
of
state
and
local
governments.
1
Бюджетный кодекс Республики Узбекистан от 26.12.2013 года //
Собрание законодательства Республики Узбекистан, 2017 г., № 1, ст.
1, № 24, ст. 487.
With regard to the division of powers between the various
administrative-territorial entities of the country, the rights
of local authorities are implemented within the states. In
particular, the taxes that the counties may impose and their
maximum rates are usually determined by the states.
Interesting is the formation of incomes of the federal
government, the structure of the sources of their income.
The main share of tax revenues of the federal government
are taxes on income of individuals and legal entities. The
competence of the federal government includes the costs of
defense, international relations, space research, foreign and
domestic trade, postal service, law enforcement, etc. At the
same time, all levels of the budget system are involved in
financing housing, education, public transport and social
security.
Thus, in the United States, expenditure authority is
delimited according to the competences of the federal and
state and county governments. In this case, expenses are
envisaged, in the provision of which all levels of the budget
system are involved. In Uzbekistan, intergovernmental
transfers are made in the form of subventions, transferred
incomes, grants, budgetary loans of mutual settlement funds
and targeted social transfers. Among these forms, a special
place is occupied by subventions, which are allocated for
the implementation of expenses, which are established in
the framework of the forecast of the main macroeconomic
indicators and key parameters of the State Budget of the
Republic
of
Uzbekistan.
When approving the forecast, the sizes of subventions from
the republican budget of the Republic of Uzbekistan to the
budget of the Republic of Karakalpakstan, to the local
budgets of the regions and the city of Tashkent are also
determined. At the same time, the size of subventions from
the republican budget of the Republic of Karakalpakstan,
the regional budgets of the regions and the city budget of
the city of Tashkent to the budgets of the regions and cities,
according to the legislation in force in the country, is
established by the Council of Ministers of the Republic of
Karakalpakstan, regional “hokims” and the city of
Tashkent.
An important role in intergovernmental relations belongs
to this form of intergovernmental transfers, as transferred
income. They represent the income credited to the higher
budget, but transferred to the budget of the administrative
and territorial unit in which they are formed.
2. Conclude
At the same time, the amount of transferred income is
approved in the same manner as subventions. A subsidy
from a higher budget to a lower budget can be allocated
provided that the planned volume of expenditures of a
lower budget exceeds the projected amount of its revenues,
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including the provided subventions and transferable
revenues.
If the parameters of budgets change during the fiscal year,
interbudgetary settlements between higher and lower
budgets may be applied.
In order to cover the costs of wages and a single social
payment of educational and medical institutions from the
higher budget to the lower budget can be carried out
targeted social transfers.
It is interesting to provide intergovernmental transfer in the
form of a budget loan. It is allocated on a returnable and
interest-free basis in the event that the full mobilization of
all budget sources does not cover the costs envisaged by the
respective
budgets.
At the same time, from 2019, the country's economy will
develop in the following conditions:
- further liberalization of economic relations, a phased
reduction of the role of the state in the housekeeper;
- modernization of the most important sectors of the
economy, primarily industry and agriculture;
- fundamental changes in the tax system of the country;
- optimization of the place of small business and private
entrepreneurship in the state economy;
- enhancing the role of the banking system in the ongoing
reforms;
- continuation of a fairly rigid course in monetary policy;
- implementation of measures aimed at further
liberalization of the foreign exchange market in the
country;
- increasing the level of transparency and openness of the
national economy, interest in further expanding mutually
beneficial cooperation of Uzbekistan with both its closest
neighbors, the CIS countries and non-CIS countries,
attracting foreign investment in various sectors of the
country's economy;
- focusing on the economy on the innovation vector of
development, the creation of modern high-tech, energy-
resource-saving technologies that ensure the production of
goods with high added value, including from local raw
materials.
Thus, an integral budget system has been formed in the
republic, which is a combination of budgets of different
levels and recipients of budget funds, organization and
principles of budgeting. New conditions determined by
modern tasks of economic development of Uzbekistan,
priority directions of ongoing reforms aimed at providing
an innovative way of economic growth, increasing the
competitiveness of the national economy require innovative
approaches to the formation and functioning of the
country's budget system, optimizing intergovernmental
relations.
Their successful implementation, of course, requires the
continuation of scientific research in this area, taking into
account both positive international experience and the
specific features of the current stage of reforms in
Uzbekistan.
Bibliography
1
. The Budget Code of the Republic of Uzbekistan dated
December 26, 2013 // Collected Legislation of the
Republic of Uzbekistan, 2017, No. 1, Art. 1, No. 24,
Art. 487.
2.
Intergovernmental
relations:
textbook
/
Z.Kh.
Srozhiddinova. - T., 2010. - 140 p.
