MAHALLIY BYUDJETLAR MOLIYAVIY MUSTAQILLIGINI TA’MINLASHNING HUQUQIY-ME’YORIY BAZASI
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Аннотация:
Ushbu maqolada mahalliy byudjetlar moliyaviy mustaqilligini ta’minlashning huquqiy-me’yoriy bazasi ilmiy-nazariy va amaliy jihatdan tahlil etiladi. Tadqiqotda mahalliy byudjetlarning daromad manbalari, vakolatlari va moliyaviy resurslarni shakllantirish hamda ulardan foydalanish mexanizmlarini tartibga soluvchi normativ-huquqiy hujjatlar tizimi o‘rganiladi. Xususan, O‘zbekiston Respublikasining Byudjet kodeksi, soliq qonunchiligi hamda mahalliy davlat hokimiyati organlari faoliyatini tartibga soluvchi me’yoriy hujjatlarning mazmuni va ularning hududiy moliyaviy barqarorlikni ta’minlashdagi o‘rni ochib beriladi.
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