Abstract
In the medium-term development strategy of Uzbekistan, important tasks such as increasing the base of local budget revenues, ensuring their financial independence, and creating a competitive environment between regions are defined. it is important to study and apply their positive results in our republic. While thinking about the development of the regions, the President of the Republic of Uzbekistan Sh.M. Mirziyoyev says: "the funds of the local budgets are not enough to finance the sustainable socio-economic development of the regions." .In the Strategy of Actions on the five priority directions of the development of the Republic of Uzbekistan in 2017-2021, increasing the base of local budget revenues, ensuring their financial independence, improving inter-budgetary relations aimed at strengthening the revenue part of local budgets, integrating regions, districts and cities and priority tasks such as social and economic development, active attraction of foreign investments to the regions by improving the investment environment have been defined, and it is important to study the advanced experience of developed countries and apply their positive results in the republic in order to achieve these tasks. is an issue. On the basis of strengthening and decentralization of the income base of local budgets, sustainable financing of comprehensive development of regions, further improvement of inter-budgetary relations, strengthening of financial freedom of local state authorities, assistance in the development of small business and private entrepreneurship, creation of new jobs and employment of the population, engineering our main goal is to ensure the increase of their responsibility in the implementation of specific goal-oriented measures to expand the tax potential due to the rapid development of communication, road transport and social infrastructure.
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