THE ECONOMIC ESSENCE AND THEORETICAL BASIS OF LOCAL BUDGET REVENUE
Keywords:
local budgets; tax revenues; non-tax revenues; gratuitous receipts; budget deficit (surplus); local self-government; taxes; local taxes; tax on total income; rating.Abstract
Budget code Respubliki Uzbekistan ustanavlivaet printsipi budgetary system Uzbekistan, sredi kotorikh sleduet Videlit printsip razgranicheniya dokhodov, raskhodov i istochnikov finansirovaniya defisitov budgetov, printsip samostoyatelnosti, sbalansirovannosti budgetov. Printsip samostoyatelnosti budgetov v chisle drugix oznachaet pravo i obyazannost organov gosudarstvennoy vlasti i organov mestnogo samoupravleniya samostoyatelno obespechivat sbalansirovannost sootvetstvuyutshix budgetov. Soglasno printsipu sbalansirovannosti budgetov obbem predusmotrennix budgetom raskhodov doljen sootvetstvavat summarnomu obbemu doxodov to the budget i pastupleniy istochnikov finansirovaniya ego defisita.
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