Keywords
How to Cite
Abstract
This article examines the theoretical, organizational and economic aspects of improving the efficiency of budgetary fund utilization. It substantiates that assessing budget expenditure solely by the level of utilization of allocated funds is insufficient; economy, targeted use, effectiveness, service quality and the degree of achievement of established socio-economic indicators should be considered jointly. Based on international approaches to public financial management and the budget legislation of the Republic of Uzbekistan, proposals are developed to make budget allocation more results-oriented, improve performance indicators, strengthen monitoring, and establish feedback from evaluation results to subsequent budget decisions.
References
1. O‘zbekiston Respublikasi. O‘zbekiston Respublikasining Budjet kodeksi. O‘RQ-360-son, 26.12.2013. Qonunchilik ma’lumotlari milliy bazasi — LexUZ.
2. OECD. Recommendation of the Council on Budgetary Governance. OECD/LEGAL/0410. Paris: OECD, 2015.
3. World Bank. Public Expenditure Management Handbook. Washington, DC: World Bank, 1998. ISBN 0-8213-4297-5.
4. PEFA Secretariat. PEFA 2016: Framework for Assessing Public Financial Management. Second Edition. Washington, DC, 2016.
5. International Monetary Fund. Fiscal Transparency Handbook 2018. Washington, DC: IMF, 2018. DOI: 10.5089/9781484331859.069.
6. O‘zbekiston Respublikasi. “Davlat xaridlari to‘g‘risida”gi Qonun. O‘RQ-684-son, 22.04.2021. Qonunchilik ma’lumotlari milliy bazasi — LexUZ.
7. INTOSAI. ISSAI 100: Fundamental Principles of Public-Sector Auditing. International Organization of Supreme Audit Institutions.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright (c) 2026 Daminov, A.X. (Muallif)