Kasimova Gulyаr Axmatovna
professor of the department “Budget accounting and treasury work” in
Tashkent Institute of Finance
Tashkent, Uzbekistan Email: kasimovagulyora1960@gmail.ru
ORCID: 0000-0002-9997-6104
Abstract. Theoretical approaches to the practice of “initiative budgeting” are explored in the article. The role of initiative budgeting in the management system of the budget system, its socio-economic nature and organizational-legal foundations are shown. In the medium-term budget policy of the Republic of Uzbekistan, as one of the priorities of the socio-economic development of the country, the issues of increasing the openness of the budget and strengthening public control over the spending of budget funds are highlighted. In order to strengthen the responsibility and accountability of public administration bodies in solving socio-economic issues in the regions based on the principle of “For the State-Human”, and to create a new system aimed at planning their strategic directions, a modern system such as reporting by leaders on the implementation of programs adopted for each branch and region has been studied. In local budgets, the author’s approach and views on determining the results of the “Initiative budget” in terms of neighborhoods, the winners within the framework of the project “My Way”, “Prosperous Neighborhood”, and the mechanism of financing the activities based on the formulated proposals are described. Also, in the process of formation of local budget expenditures, the requirements for improving the efficiency of the activities of local authorities and preventing corruption cases are highlighted. In this article, a number of changes, news, trends and the ability to solve the current problems of the budget system, the development of measures for state financial control in the implementation of the budget, etc., that have taken place in recent years in foreign countries in the management of the state budget, in the formation of local budget expenditures, etc. An attempt was made to scientifically prove the need for an initiative budget in the management of the budget system, foreign experiences related to the topic were studied, and references from the research works of economists-scientists were given.
Key words: Initiative budget, Open budget, Citizens’ budget, information portal, state budget, The state budget expenditures, social sphere, financial control, budgetary organization.