Research article


Mansurov Mansur Alisherovich

Online First: October 18, 2022

In this research paper, provides distribution of income between budget levels is the main tool for eliminating vertical imbalance. The accepted practice in the Republic of Uzbekistan is based on an individual approach to each region, and depending on the level of the financial potential of the region, the percentage of deductions for national taxes is determined, a decision is made on the allocation of the transferred income. To date, there are no regulations governing a single mechanism and methodology for determining the size of these deductions. There are no minimum and maximum values within which these percentage of deductions should be determined. In our opinion, it is necessary to adopt a regulation that is uniform for all regions, according to which the percentage of contributions to local budgets will be determined, while it is necessary to separately dwell on the distribution of income between the republican budget of the Republic of Karakalpakstan, regional budgets of regions, the city budget of the city of Tashkent and city district budgets. Since today, per cent of contributions to regional budgets are carried out both from regulatory types of taxes and local taxes, up to the complete withdrawal of funds for one or another type of tax revenues. In our opinion, it is necessary to apply a differentiated approach by regions, grouping them according to the level of socio-economic development, tax potential. This approach should be applied to the level of local budgets of districts and cities with a separate differentiation of the levels of socio-economic development. At the same time, the maximum level of percentage deductions for regulatory taxes in regions in which incomes will not cover expenses may exceed the percentage of deductions to the regional budget for the same taxes.


budget, intersectional interaction, own revenues, interbudgetary transfers, local budget stability, cash, treasury.