INTERNATIONAL JOURNAL OF ARTIFICIAL INTELLIGENCE
ISSN: 2692-5206, Impact Factor: 12,23
American Academic publishers, volume 05, issue 03,2025
Journal:
https://www.academicpublishers.org/journals/index.php/ijai
page 1456
TECHNICAL AND ECONOMIC EFFICIENCY OF DISTRIBUTING TAXES
BETWEEN DIFFERENT BUDGETS
Kadyrov Vakhid Marimbayevich
Urgench State University named after Abu Raykhan Beruni
Senior Lecturer, Department of Business and Management
Candidate of Technical Sciences
Sapayev Maksudbek Karimovich
Urgench State University named after Abu Raykhan Beruni
Teacher of the Department of Business and Management
Abstract:
This article presents issues and solutions that affect the justification of socio-economic
indicators of regional development by forecasting and planning local budget revenues, increasing
the revenue base of local budgets, finding effective ways to form them, as well as solving these
problems, forming budget revenues and ensuring consistent revenue receipts, using effective
regulatory methods in practice, and increasing local budget revenues, first of all, preventing
periodic cash shortages in financing budget expenditures and ensuring the financial stability of
the local budget, and secondly, playing an important role in the socio-economic development of
the region.
Keywords:
budget processes, efficiency, recession, municipal budget, subsidy, development of
financial capacity, regional budget tax policy.
KIRISH
Budgetary policy in the field of budget revenue formation is an effective means of
regulating socio-economic processes. Budget revenue should be defined as an economic, legal
and material category, as well as from the perspective of social and historical aspects.
The financial stability of the local budget is a complex concept, according to which it
reflects the state of ownership of a monetary fund in the amount necessary for the sustainable
development of a particular local area, as well as its financial security in the presence of
budgetary risks. In this case, the conditions for the financial stability of the local budget are the
following:
- balanced budget expenditures and revenues;
- financial independence and solvency of the budget, that is, the ability of local
authorities to mobilize financial resources to the budget without any financial assistance;
- ability to fulfill their obligations in full and on time.
LITERATURE ANALYSIS AND METHODS
It is important to determine the directions of budget revenue regulation based on the main
goals and objectives of medium-term economic development. In the process of analyzing this
article, the methods of scientific knowledge of logic, historicity, consistency and objectivity were
widely used.
DISCUSSION AND RESULTS
INTERNATIONAL JOURNAL OF ARTIFICIAL INTELLIGENCE
ISSN: 2692-5206, Impact Factor: 12,23
American Academic publishers, volume 05, issue 03,2025
Journal:
https://www.academicpublishers.org/journals/index.php/ijai
page 1457
Budget revenues, as an important instrument of budgetary policy, influence socio-
economic processes in the country and, first of all, ensure the level of economic development [1].
In this case, tax policy should be aimed at expanding domestic demand and stimulating
the activities of business entities in the region. The average share of revenues of the public sector
in the European Union for 1995-2012 was 44.7 percent of GDP [2].
Analysis of the elasticity of tax revenues in developed countries indicates that their
various tax capacities are adjusted for the level of development of productive forces,
unemployment and balance of payments. Forecasting budget revenues is an important
component of the budget regulation system, determining the formation of budget indicators for
the upcoming budget period and the medium term, ensuring increased efficiency and
transparency of budget processes.
Ctiglits (1997) noted that at the beginning of the recession, the role of financial regulation
increased and there was an active use of fiscal instruments. The dynamics of budget revenues
and tax revenues are generally associated with the implementation of a stimulating fiscal policy.
The possibilities of using budget revenues in macroeconomic regulation are related to the
conditions and results of production and the level of development of economic relations [3].
Fedorova et al. (2006) note that the volume of municipal budget revenues is affected by
the tax base for individual taxes, the tax rate, and normative allocations to regional budgets.
Strengthening the revenue base of local government should be carried out in two directions,
namely, by improving the budget and tax legislation, ensuring the basic level, and by increasing
the level of local taxes. The following principled approaches can be distinguished in solving
problems related to the distribution of taxes between the central and local budgets:
The first is the distribution of taxes and tax authorities;
the second is the joint use of the tax base (taxpayers pay the same tax to budgets of
different levels);
the third is the share of income distribution from tax revenues (the distribution of taxes
between budgets of different levels based on criteria) [4].
In our opinion, it is advisable to fully allocate income tax from individuals and profit tax
from legal entities to local budgets, and to distribute value-added tax proportionally between
budget units at different levels.
In the future, it is necessary to ensure inter-budgetary balance in the republic, expand the
tax base by increasing industrial production while increasing local budget revenues, and create a
mechanism to calculate the tax potential of each region and encourage the initiative of local
government bodies to increase it by introducing the concept of regional tax potential into tax
legislation.
CONCLUSION AND SUGGESTIONS
In conclusion, in the world trend of the distribution of taxes between budgets of the
budgetary system, research is regularly conducted in this direction, on this topic, but there is no
single system. The distribution of taxes between budgets of the budgetary system in the republic
has not been sufficiently studied. In our opinion, this issue will become even more urgent in the
context of the implementation of the Action Strategy for 2017-2021, in order to fully fulfill the
tasks of ensuring the financial independence of local budgets and reducing the dependence of
lower-level budgets on higher-level budgets.
INTERNATIONAL JOURNAL OF ARTIFICIAL INTELLIGENCE
ISSN: 2692-5206, Impact Factor: 12,23
American Academic publishers, volume 05, issue 03,2025
Journal:
https://www.academicpublishers.org/journals/index.php/ijai
page 1458
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