Keywords
Abstract
The article examines topical issues of formation of budget revenues at all levels, which are important in the formation of state budget revenues. The sources of formation and the main directions of increasing the stability and increasing the revenues of budgets of all levels are analyzed. The degree of study of domestic and foreign sources on the conceptual foundations and practical aspects of increasing the revenue potential of budgets of all levels is considered. The essence and structure of state budget revenues are determined. The main directions have been explored that allow revealing the reserves for the growth of budget revenues at all levels of the country.
References
The Budget Code of the Republic of Uzbekistan, approved by the Law of the Republic of Uzbekistan dated December 26, 2013. № ЗРУ-360;
The Tax Code of the Republic of Uzbekistan (new edition) was approved by the Law of the Republic of Uzbekistan dated 30.12.2019 No. ЗРУ-599;
Law of the Republic of Uzbekistan dated 30.12.2022 No. ЗРУ-813 "On the State budget of the Republic of Uzbekistan for 2023";
Decree of the President of the Republic of Uzbekistan dated 28.01.2022 No. UP-60 " About the Development Strategy of New Uzbekistan for 2022-2026";
Decree of the President of the Republic of Uzbekistan "On additional measures to increase the financial independence of local government bodies, to strengthen the responsibility of tax and financial authorities for the completeness of revenues to local budgets" dated December 13, 2017 No. 5283;
Decree of the President of the Republic of Uzbekistan "On the concept of improving the tax policy of the Republic of Uzbekistan" dated June 29, 2018 No. UP-5468;
Message from the President of the Republic of Uzbekistan Shavkat Mirziyoyev to the Oliy Majlis. Tashkent, January 24, 2020 (www.president.uz).;
Jiyanova N.E. Management of public finances. Tutorial. / - T .: "IQTISOD-MOLIYA", 2019. – p.384;
Jiyanova N.E. Management of public finances: Textbook. / - T.: "IQTISOD-MOLIYA", 2019. - p.444;
Jiyanova N.E., Tashmatova R.G. Budgetary and tax policy. Textbook. / - T.: "IQTISOD-MOLIYA", 2019. – p.216;
Myslyaeva I.I. State and municipal finance Textbook M: INFRA - M, 2013. - p.393;
Vasilyeva, V. M. State policy and management: textbook and workshop for undergraduate and graduate programs / V. M. Vasilieva, E. A. Kolesneva, I. A. Inshakov. - M.: Yurayt Publishing House, 2018.- p.441;
Gruber Jonathan. Public Finance and Public Policy. – NY: Worth Publishers, 2013. – Р.870-882. http://www.scopus.com/authid/detail.uri ?authorId = 6100958239/ ;
Dziobek C., Gutierrez Mangas and P. Kufa (2011). Measuring Fiscal Decentralization – Exploring the IMF's Databases. International Monetary Fund Working Paper 11/126
Islamkulov A.Kh. Distribution of taxes between the budgets of the budgetary system to ensure interbudgetary balance. - August 2018 International Journal of Innovative Technologies in Economy https://www.researchgate.net/publication/341437980_raspredelenie_nalogov_mezdu_budzetami_budzetnoj_sistemy_dla_obespecenia_mezbudzetnoj_sbalansirovannosti
Jiyanova N.E., Umarova A.I. Ways to improve the innovative development of the territories of the Republic of Uzbekistan - Economy and finance (Uzbekistan), 2019, 3 (123)
www.gov.uz (Government portal of the Republic of Uzbekistan)
www.lex.uz (National database of legislation of the Republic of Uzbekistan)
www.mf.uz (Official website of the Ministry of Economy and finance of the Republic of Uzbekistan)
www.stat.uz (Official website of the State Committee of the Republic of Uzbekistan on Statistics)