HUDUDIY MOLIYAVIY MUSTAQILLIKNI TAʼMINLASH UCHUN MAHALLIY SOLIQ MAʼMURIYATCHILIGINI OPTIMALLASHTIRISH

The article examines the optimisation of local tax administration from the standpoint of securing fiscal autonomy at the district level. Designed as a descriptive case study of the Surkhandarya region, the research rests on documentary analysis of legal acts, institutional reports and official budget execution data, cross-checked through source triangulation. Official data show that the region’s own local budget revenues grew from 1 993,3 billion soums in 2021 to 3 534,7 billion soums in 2025, yet they still cover only 38,3–53,9 per cent of local budget expenditure, while property and land taxes account for no more than a quarter of own revenues. The analysis shows that local tax optimisation unfolds as a structural change across five directions, namely broadening the tax base, strengthening collection, tightening control, improving administrative efficiency and refining revenue planning. Digitalisation, database renewal and inter-agency cooperation have produced visible movement, yet their effect remains constrained by incomplete data integration, insufficient analytical capacity of staff, reliance on manual procedures and weak coordination. The article proposes the SURXON model, which conceptualises taxation as a layered and dynamic governance system, and develops measurement indicators for its six dimensions. Being based on documentary analysis, the conclusions explain mechanisms rather than establish causal effects

Hali tarjima qilinmagan