PROBLEMS OF EFFICIENT USE OF BUDGETARY RESOURCES AND DIRECTIONS FOR THEIR OPTIMIZATION

Authors

  • Umirov Sherzod Bakriddinovich Student of Tashkent State University of Economics

DOI:

https://doi.org/10.55640/

Keywords:

budget efficiency, public procurement, state audit, fiscal discipline, shadow economy, rent-seeking, participatory budgeting.

Abstract

 This article examines the problems of efficiency in the process of allocating and using state budget funds. The article analyzes the level of transparency in the public procurement system, fiscal losses in financing investment projects, and the theory of "institutional rent-seeking" using the example of the financial system of Uzbekistan. In addition, financial errors identified as a result of control measures in 2024–2026 were studied, and scientific proposals were developed to strengthen budget discipline and digitalize the audit system.

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References

1. Malikov T.S. Davlat byudjeti. Darslik. - T.: "Iqtisod-Moliya", 2019.

2. O‘zbekiston Respublikasi Hisob palatasi yillik hisoboti. - Toshkent, 2025.

3. Buchanan, J. M., Tollison, R. D., Tullock, G. Toward a Theory of the Rent-seeking Society. - Texas A&M University Press, 1980.

4. Leibenstein, H. Allocative Efficiency vs. "X-Efficiency". // American Economic Review. - 1966.

5. To‘rayev B.B. Davlat auditi tizimini modernizatsiya qilish. // Moliya jurnali. - T., 2025. - №4.

6. INTOSAI. International Standards of Supreme Audit Institutions (ISSAI). - Vienna, 2019.

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Published

2026-05-29

Issue

Vol. 5 No. 5 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

PROBLEMS OF EFFICIENT USE OF BUDGETARY RESOURCES AND DIRECTIONS FOR THEIR OPTIMIZATION. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(5), 1938-1940. https://doi.org/10.55640/

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