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2026-03-02
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Articles
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MEASURES TO STRENGTHEN THE REVENUE BASE OF LOCAL BUDGETS
Amirov Jasur
##semicolon## Local budgets, revenue base strengthening, fiscal decentralization, own-source revenues, tax devolution, intergovernmental transfers, digital tax administration, Uzbekistan fiscal reforms, regional development, shadow economy reduction.
सार
Strengthening the revenue base of local budgets is essential for advancing fiscal decentralization, promoting regional economic autonomy, and ensuring sustainable development in transition economies such as Uzbekistan. This article examines key measures implemented to enhance local fiscal capacity, including the devolution of specific tax revenues, adjustments in intergovernmental fiscal relations, digitalization of tax administration, and diversification of non-tax sources. Drawing on recent reforms, the analysis highlights progress in increasing own-source revenues, reducing dependency on central transfers, and addressing challenges like informal sector evasion and regional disparities. Empirical trends demonstrate substantial growth in local budget revenues, supported by policy innovations that align incentives for efficient collection and equitable resource allocation. The discussion underscores the implications for macroeconomic stability, inclusive growth, and long-term fiscal resilience, while proposing pathways for further enhancement through institutional capacity building and adaptive revenue strategies.
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