Associate Professor of the
E.A.Buketov Karaganda State University
Zhartai Zhanibek Maratovich,
PhD Yuldasheva Nadira Viсtorovna
Tashkent Institute of Finance
Abstract. Based on the analysis of the current practice of forming the revenue base and the specifics of spending local budgets, the article presents the general trends in the development of the system of budget regulation of local budgets identified during the study, reveals the current methods of regulation, as well as the problems that occur in the practice of regulating local budgets of the Republic of Uzbekistan. The ways to strengthen the revenue base of local budgets are given, based on the principles of international practice, calculations carried out, and the expediency of fixing and crediting tax on income from leasing property and tax on non-metallic construction materials to local budgets is justified.
Keywords. local budgets, financial decentralization, delegation of tax powers, fiscal mechanisms, financial independence, budgetary autonomy, budget-forming revenues