THE IMPORTANCE OF FEES IN THE FORMATION OF LOCAL BUDGET REVENUES IN UZBEKISTAN

The sustainability of local budget revenues is an important factor in ensuring effective public finance management and regional development. This study examines the role of fees in the formation of local budget revenues in Uzbekistan based on the Tax Code, the Budget Code, and current fiscal reforms. The results show that fees contribute to the diversification of revenue sources and strengthen the financial independence of local governments.

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