THE LOCAL FEES AND TAXES IN FORMING REGIONAL BUDGETS: FINANCIAL
Ergasheva AzizaSamarkand Institute of economics and service, Assistant at the Department of Investments and InnovationsMamasharipov HumoyunSamarkand Institute of economics and service, Faculty of Economics 3rd year student
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The article is aimed at strengthening the revenue base of local budgets in the context of the reform of the state financial system in the Republic of Uzbekistan, in particular, at analyzing the role of local taxes and fees. The article studies the theoretical foundations of fiscal decentralization processes, including the concepts of fiscal federalism of economists such as R. Musgrave and W. Oates, in comparison with the modern practice of Uzbekistan
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