Multidisciplinary Journal of Science and Technology

EFFICIENT MECHANISMS FOR INCREASING LOCAL BUDGET REVENUES: LESSONS FROM UZBEKISTAN AND INTERNATIONAL EXPERIENCE

Javlon Islomboevich

First Deputy Head of the Department of Economics and Finance, Khonqa District, Khorezm Region

Keywords: local budgets; fiscal decentralization; property tax; cadastral reform; tax administration; participatory budgeting; Uzbekistan; revenue mobilization; performance-based budgeting.

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Abstract

Fiscal decentralization and stronger local revenue bases are vital for sustainable local service delivery. This paper synthesizes regional case studies and international evidence to propose mechanisms for increasing local budget revenues. Using a mixed-methods approach, it examines reforms in tax assignment, property and land taxation, digital administration, participatory and performance-based budgeting, and local borrowing. Key recommendations include: (1) cadastral and market-based tax reform; (2) expansion of local revenue instruments with equity safeguards; (3) digital integration of cadastre-tax-payment systems; (4) participatory budgeting to enhance compliance; and (5) prudent development of municipal borrowing tools. Sequenced implementation, legal clarity, and institutional capacity are essential. The findings suggest these measures can significantly raise local revenues and strengthen fiscal accountability.

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