2026-yil, 8-son · 64–70-betlar
Mahalliy budjetni tartibga solish mexanizmlarining o‘ziga xos jihatlari
Annotatsiya
Ushbu maqolada mahalliy budjetni tartibga solish jarayonida mahalliy davlat hokimiyati ijro organlarining vazifalari va ularning o‘ziga xos xususiyatlari kompleks tahlil qilingan. Tadqiqot doirasida O‘zbekiston Respublikasining amaldagi qonunchilik bazasi, xususan, 2013-yil 26-dekabrdagi Budjet kodeksi, “Mahalliy davlat hokimiyati to‘g‘risida”gi qonun va boshqa normativ-huquqiy hujjatlar chuqur o‘rganilgan. Maqolada mahalliy ijro organlarining budjet jarayonidagi roli, vakolatlari, mas'uliyati hamda boshqa davlat organlari bilan o‘zaro munosabatlari yuridik jihatdan tahlil etilgan. Muallif tomonidan mahalliy budjetlarni shakllantirish, tasdiqlash va ijro etish bosqichlaridagi h okimiyat organlarinin g faoliyati, budjet na zor ati mexaniz m lari va budjetlararo munosabatlar tizimi batafsil ро q ko‘rib chiqilgan. Tadqiqot natijasida mahalliy budjet siyosatini amalga oshirishda ijro organlarining samaradorligini oshirish bo‘yicha amaliy takliflar ishlab chiqilgan.
Abstract
This article provides a comprehensive analysis of the functions of local executive authorities in the process of regulating local budgets, as well as their distinctive features. The study thoroughly examines the current legislative framework of the Republic of Uzbekistan, in particular the Budget Code dated December 26, 2013, the Law “On Local State Authority,” and other regulatory legal acts. The article offers a legal analysis of the role, powers, and responsibilities of local executive bodies in the budgetary process, as well as their interaction with other state authorities. The author gives detailed consideration to the activities of local authorities at the stages of formation, approval, and execution of local budgets, the mechanisms of budgetary control, and the system of intergovernmental fiscal relations. As a result of the research, practical proposals aimed at increasing the effectiveness of executive authorities in implementing local budget policy have been developed.
Iqtibos uchun
Boburjon Mamadaliyev. Mahalliy budjetni tartibga solish mexanizmlarining o‘ziga xos jihatlari // Adolat. – 2026. – № 8. – С. 64–70.