BUDGET SYSTEM AND FINANCIAL CONTROL IN UZBEKISTAN: MODERN APPROACHES AND STRATEGIES TO IMPROVE EFFICIENCY
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This article provides a scientific analysis of the modern structure of the budget system in Uzbekistan, budgetary processes, and the development of control mechanisms in public financial management. The study examines the degree of fiscal centralization, budget discipline, the transformation of the treasury system, and the role of digital technologies in enhancing the transparency of government expenditures. The alignment of normative-legal reforms with international standards (INTOSAI, OECD, IMF fiscal rules) is also evaluated. The findings demonstrate the direct impact of financial control on the stability of Uzbekistan’s budget system and propose strategic recommendations to improve efficiency.
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