O‘ZBEKISTONDA RAQAMLI FISKAL BOSHQARUV: DAVLAT BUDJETI SHAFFOFLIGI VA MOLIYAVIY NAZORAT SAMARADORLIGINI OSHIRISH OMILLARI
Keywords:
Digital fiscal governance, budget transparency, Open Budget, treasury, oversight, Supreme Audit InstitutionAbstract
This paper provides a systematic analysis of how digital fiscal governance in Uzbekistan enhances state budget transparency and improves the effectiveness of public financial control. Drawing on OpenBudget reporting tools and “mobile monitoring” mechanisms, it highlights practical outcomes of openness across budget formation, allocation, and execution. Linked to the Budget Code’s control architecture (the supreme audit institution, finance authorities, and treasury oversight), the study proposes measurable indicators for assessing transparency and control performance and formulates actionable recommendations to strengthen compliance, execution discipline, and accountability.
References
O‘zbekiston Respublikasining Budjet kodeksi. (2014). https://lex.uz/docs/-2304138
“Tashabbusli budjet” bajarilishi bo‘yicha hisobotlar. https://openbudget.uz/boards/reports
O‘zbekiston Respublikasi Iqtisodiyot va Moliya vazirligi. “Ochiq budjet” portalida “sayyor-monitoring” bo‘limi ishga tushirildi. https://www.imv.uz/oz/news/category/yangiliklar/ochiq-budjet-portalida-sayyor-monitoring-bolimi-ishga-tushirildi
“Tashabbusli budjet”da har bir loyiha nazoratda! (sayyor monitoring bo‘yicha). https://openbudget.uz/portal/news/tashabbusli-budjet-da-har-bir-loyiha-nazoratda
O‘zbekiston Respublikasining 2025-yil Davlat budjeti to‘g‘risidagi Qonuni. https://www.lex.uz/uz/docs/-7277618
Inomjon Jumaniyazov, & Eldor Toshmamatovich Abramatov (2025). Davlat moliyaviy nazoratini samarali tashkil etishda g‘aznachilikning roli va huquqiy bazasi. Science and Education, 6 (8), 124-131. https://cyberleninka.ru/article/n/davlat-moliyaviy-nazoratini-samarali-tashkil-etishda-g-aznachilikning-roli-va-huquqiy-bazasi
