THE IMPORTANCE OF FOREIGN EXPERIENCE IN EXPANDING THE REVENUE BASE OF LOCAL BUDGETS AND ITS APPLICATION OPPORTUNITIES
DOI:
https://doi.org/10.5281/zenodo.19722294Keywords:
local budget, revenue base, foreign experience, tax revenues, non-tax revenues, financial independence, fiscal policy, regional financeAbstract
This article examines the importance of foreign experience in expanding the revenue base of local budgets and the possibilities of its application in national practice. It analyzes revenue formation mechanisms of local budgets in developed countries, including approaches to managing tax and non-tax revenues and ensuring financial independence. Particular attention is given to adapting foreign practices to the economic and institutional conditions of Uzbekistan. Based on the study, scientifically grounded recommendations are proposed to expand the revenue base of local budgets.
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