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18ACTUAL PROBLEMS RELATED TO THE PROVISION OF THE STATE BUDGET OF THE REPUBLIC OF UZBEKISTAN AND WAYS TO SOLVE
THEM
Sardor Abdullaev
Master's student Tashkent State University of Law Sardor9889@gmail.com
ABSTRACT
This research is devoted to the means of legal support for the openness and transparency of the state budget. The significance of the results of the article research lies in the possibility of their use by state authorities and local self-government bodies as a methodological basis for developing concepts and practical directions of budget policy, state programs and budget planning methods, building interaction with public organizations and the population to increase the validity of decisions made in order to ensure high-quality public finance management.
Keywords: The budget, budget policy, state programs, budget planning methods, public finance management.
The budget process is a complex mechanism in which socio-economic, legal and legal aspects of the implementation of the state's budget policy are intertwined, one of the priority indicators of the effectiveness of the implementation of which is the degree of legal regulation of the budget process in Uzbekistan.
The subject of budget policy is the state authorities at all levels that develop, approve, execute, manage and control the execution of the budget
The objects of budget policy are the budget and tax legislation, the budget system, and the budget mechanism.
The main goal of budget formation and, accordingly, the measures taken is to solve the economic and social problems facing the state, but at each stage of development, the goal of budget policy, its principles and tasks are concretized under the influence of internal and external factors.
In Uzbekistan, in order to fulfill the intended goals, it is necessary to implement the following :
- reduce the tax burden on the economy and significantly strengthen tax administration measures aimed at supporting the activities of economic entities;
- develop and implement measures to further improve inter-budgetary relations, increase the revenue base of the budgets of the Republic of Karakalpakstan, local budgets of regions and the city of Tashkent, budgets of districts and cities and reduce the share of subventions in them;
- to increase the volume of centralized investments at the expense of the State budget of the Republic of Uzbekistan;
- take measures to timely finance funds to accelerate the development of infrastructure, transport and communication construction;
- to ensure the implementation of measures of the State Program to improve the reclamation condition of irrigated lands and rational use of water resources for the period;
- optimize the staff of employees of budget organizations, taking into account the introduction of information and communication technologies and improving the mechanisms of regulatory cost planning;
- to ensure the development of social and industrial infrastructure in rural areas, first of all, the construction and reconstruction of networks and structures to improve the supply of drinking water to rural settlements;
- systematically increase the amount of wages of employees of budget organizations, pensions, allowances and scholarships in amounts that are ahead of the inflation rate;
- to ensure the financing of all activities within the framework of the adopted programs for the reform of the healthcare sector and the provision of high-quality medical services to the population;
- to implement state programs aimed at the development of various sectors of the economy and the social sphere;
- increase spending on social support for the population, allocate additional funding for the construction, reconstruction, capital repairs and equipment of higher educational institutions, strengthen the material and technical base of secondary schools and preschool institutions;
- ensure strict control over the targeted and effective use of budget funds .
Local budgets in the Republic of Uzbekistan are: an important element in the structure of the public finance system, which has a centralized management model and part of the structure of the State Budget.
Local budgets in Uzbekistan include the budgets of regions, districts and cities of regional subordination, as well as the city of Tashkent and districts.
In essence, local budgets are an instrument of influence of local authorities on the social sphere, the economy, ensuring the management of the entrusted territory by financing the corresponding expenses, based on the accumulation of sources of income legally assigned to local budgets.
Let's consider in the summary table how the revenues of the local budgets of the regions and the city of Tashkent are formed:
The own revenues of local budgets in Uzbekistan are represented by local taxes and other mandatory payments, that is, the distribution of taxes between the central and
local budgets is carried out on the basis of differentiation and assignment of tax collection powers to two levels of state power (central and local) on the basis of the "one tax - one budget" or "separate" taxes model.
In addition to their own, local taxes and other mandatory payments, national taxes are credited to the revenue part of local budgets in order to balance them, in accordance with established standards, since the Budget Code of the Republic of Uzbekistan establishes "local budgets of regions and the city of Tashkent must have balanced revenues and expenditures.
Assessing the overall balance of the local budgets of Uzbekistan, it should be borne in mind that it is formal. The revenue sources legally assigned to them are not enough to finance the expenditure powers of local self-government bodies.
The total expenditures of local budgets are more than three times higher than the fixed revenues of the budgets of administrative-territorial entities of Uzbekistan. At the same time, the former grow at a higher rate than their own income.
Starting from 2010, in case of exceeding the forecast indicators of income from taxes and other mandatory payments to the relevant budgets, the difference between the plan and the actual income is considered to be the income of the relevant budget and is not subject to transfer to lower budgets.
In 2018 alone, the local budgets of the Republic of Uzbekistan saved more than 1 trillion soums, which remained at the disposal of local authorities and were directed to solving topical problems. This allows us to conclude that the regulatory framework is being improved in the direction of increasing the independence of local budgets of the Republic of Uzbekistan.
The Message of the President of the Republic of Uzbekistan Sh. M. Mirziyoyev to the Oliy Majlis emphasizes that " starting from 2019, the super-forecast tax revenues of local budgets are not transferred to higher ones, but remain at the disposal of the latter. In connection with this innovation, the territories received about 6 trillion soums. Compared to the previous year, this indicator has increased six times, and compared to 2017 - 32 times." This fact made it possible to significantly strengthen the financial base of the local budgets of the republic and direct the saved funds to solving the primary socio-economic problems of the territories.
Budget revenues and expenditures of the Republic of Uzbekistan tend to grow from year to year. It is noteworthy that the growth rates of income are in the range from 15 to 25 %, and expenses reach up to 30 %. In addition, it is important to note that, despite the continuing deep systemic problems in the global economy, the Republic of Uzbekistan has secured a state budget surplus, and a high share of social spending continues to remain in the structure of state budget expenditures.
In general, the local budgets of the republic have low indicators of independence, which confirms the fact of insufficient autonomy of local financial bodies from the
center. However, there is a noticeable positive trend in the growth of the budgetary autonomy of the administrative-territorial entities of Uzbekistan, in 2018 this indicator reached almost 40%.
Until 2019, the provision of the population of the Republic of Uzbekistan with public expenditures tended to increase, but the positive dynamics was disrupted by the crisis phenomena in the economy.
Taking into account the implementation of the main directions of the budget policy of Uzbekistan, the importance of fulfilling social obligations by the regions of the republic increases. This requires conducting a balanced debt and budget policy, improving the efficiency of budget expenditures at both the state and local levels, monitoring the quality of local financial management, introducing advanced technologies into the practice of managing the budget process and providing budget services and budget expenditures.
As the President of the Republic of Uzbekistan Sh. M. Mirziyoyev stressed, " it is necessary to continue improving the system of effective use of budget funds. Any program or project financed from the budget should contain indicators reflecting quantitative and qualitative indicators. "
The situation in Uzbekistan is such that local budgets, due to a number of factors and reasons, are self-sufficient, which creates problems in the performance of their tasks and functions by local authorities in terms of completeness and timeliness of expenditures for social purposes, for the economy and management. In the structure of local budgets, local taxes and fees, on average in the republic, account for about 1/5 of all income. In this regard, at the stage of drafting the state budget, measures are envisaged to balance them on the basis of a regulatory plan.
The regulatory plan includes the transfer of part of the national taxes to local budgets, as well as the calculation of the amount of financial assistance. In the structure of local budgets, national taxes, on average in the republic, amount to about 1/2 and financial assistance - about 1/4 of all income.
It should be noted that this situation is typical for many countries of the world, both developed and developing, which is associated with various factors, many of which are objective in nature (geographical location; climatic conditions; availability, sufficiency, quality and level of use of natural and labor resources; economic, political, social and many others), and the solution to the problem of financial security of territories, self-sufficiency of local budgets is specific not only for each individual state, but in some cases, for each individual territory.
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