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KizlargulTAJIBAEVA
Financedepartment,TashkentinstituteofFinance,Uzbekistan
Theresearchisdevotedtostudyinterbudgetaryrelations in the case of Karakalpakstan. The question of providing stablemunicipalbudget,themechanismsoftaxshare,the problems of effectiveness and transparency in budget system are studied. The ways of solution of problems in interbudgetaryrelationsaresuggested.Thedataanalysis andstatisticalgroupingarethemainmethodsofresearch inthispaper.Theresearchispioneertostudypublicfinance problems in the case of Karakalpakistan where difficult socialandecologicalproblemsneededtobemanaged.
developmentduringthereformsofbudgetsystemofthe RepublicofUzbekistan.Toreachtothebalancedbudgetis thekeyforstablesocioeconomicdevelopmentofregions. Providing stability of budgetary system required for the solution to aforementioned problems. The academic research and practical recommendations on providing stabilityofmunicipalbudgetsinmoderneconomyispriority
Theanalysisofrevenuesstructureofmunicipalbudgets oftheRepublicofKarakalpakstanfor20072009
Revenue sources 2007 Thousands soum 1 Tax revenues VAT Profittax Corporate property tax Property taxfrom individuals Incometax Municipal taxes Customs Other taxesand nontax revenues Water taxes Taxfor small enterprises Infrastruct uretax Entreprene urship taxes Excisetax Landtax Othernon tax transfers Subventi ons Revenues givento municipal budgets from central budget Summary of revenues 79122100 19003300 4591800 4879000 % 39.5 9.5 2.3 2.4 2009 Thousa ndssoum 192362 860 39864100 11714600 7072200 % 49.2 10.2 2.9 1.8 Changesfrom 2007to2009 soum 113240 760 20860800 7122800 2193200 % 9.7 0.7 0.6 0.4
H71 H72 Budget Security Effectiveness Transparency Responsibility Tax Welfare Subsidies FinancialPolicy
2 3 4
Centralizedgovernmentfundsplayagreatroletoimplement socialeconomic and political policies in the country. Centralization gives opportunity to smooth the uneven income of different regions, and used to redistribute of national income and flexible management of financial resources. As the main body to implement state financial policythegovernmentidentifiesfinancialstrategyforfuture periods, sets up practical actions and chooses the main instruments to reach the strategy. Market reforms and implementation of new economic and financial policy creatednewsubfinancialsystemsinUzbekistan. Themainsourcesofanyfinancialsystemareformedbythe revenuesofcorporationsandincomeofindividualsandas resultallthesesummarizeasbalanceoffinancialresources of the state. Mobilization and expenses of financial resourcestakesplaceduringbudgetprocess.
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1252400
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1500500 2821200
0.7 1.4
2705300 11061100
0.6 2.8
1204800 8240900
0.1 1.4
12 13
1031700 1475900
0.5 0.7
4996510 3091300
1.3 0.8
3964810 1615400
0.8 0.1
Therecentideasofglobalandregionaldevelopment,social prioritiesandstabilityisdominatingandgettingpopularin finance world. In state scale with complex territorial structure, its impossible to reach stability and social orientation without forming necessary financialeconomic baseswellenoughtoprovideindependenceformunicipal budget management. Imperfection the structure of social sectors,ineffectiveuseofresourcesarethemainproblems monitoredinselfmanagementofmunicipalgovernmentin Uzbekistan.Thecomplexeconomicsituationtogetherwith thelackofstablerevenuebasesoflocalbudgetsworsens selfmanagementofmunicipalgovernments.Theproblems in relations between municipal and central government bodiesaddsmoreproblems.Atthesametimenewprocess ofdecentralizationiscontinuingwithoutfullcoveroffinance forthosenewareasofresponsibilities. Thevaluationofrealsituationandpotentialopportunitiesof development tendencies of municipal structures plays important role to providing stable socioeconomic www.journals.cz/
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2 7.9 50.8
17 18
68074012 53267143
33.9 26.6
33.1 17.7
61229271 15986939
0.8 8.9
200463255
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190456 970
ISSN18045839
VOLUME2,2011
taskinresearcharea.Tablesof1and2studytherevenues andexpendituresofthemunicipalbudgetsoftheRepublic ofKarakalpakstanasanexample. Almost50%ofrevenuesofmunicipalbudgetscontentsfrom incometax,landtaxandVAT,theanalysisintable1shows. Theanalysisoftheperiodof20072009shows: 1. 2. Tax revenues are increasing. For example, incometaxincreasedfrom12,1%to15,6%. The increase of revenue from land tax to 4,7% contributedtorevenuesofbudgetoftheRepublic ofKarakalpakstan.
Theotherexpendituresareabout20%intotal.Thisexplains nontransparencymechanismswhichmayleadtoinstable budgetprocesses. Themainpartofmunicipalexpendituresdirectedtosocial tasksandeventswhichconsequentlywillbenefitforlocal citizens. The reforms on regional level aims to construction of effectiveselfmanagementsystemwiththestablemunicipal budgets and increased legal independence of local government.
Themaindirectionsofexpendituresofmunicipalbudgets. The municipal sources (taxes and nontax revenues) of budgetsareinsufficientforfinancingmunicipalexpenditures. Even though there are some financial support from the budgetoftherepublicitsnotenoughtoprovidefullfinance. Thetaxrevenuesarethemainsourceofmunicipalbudgets andwhereproductionsectorofeconomyarethemainfactor to provide the financial independence to regions. The increase of healthcare expenditure from 2007 (17,4%) to 2009wasonly0,2%theanalysisofpracticaldatashowed intable2. Expenditures to education with 42,2% is the highest proportioninmunicipalexpendituresfor2009intheRepublic ofKarakalpakstan.Comparingto2007itwasreductionfor 1%.Thehighproportionisexplainedwiththegivenpriority toeducationinUzbekistan.
Theanalysisofexpenditureofmunicipalbudgetsofthe RepublicofKarakalpakstanfor20072009
Expenditu res 2007 Thousands soum 1 Agriculture andirrigation systems Transport Providing general property services Social expenditures Foreign economic activity expenditures Education Cultureand massmedia Science Healthcare Sport Trainingand retrainingof specialists Social service sector Central government Municipal government Reserve funds Other expenditure Summaryof expenditures 1960724 % 0.9 2009 Thousands soum 2227538 % 0.6 Change2007to 2009 soum 266814 % 0.3
2 3
163570 773997
0.08 0.4
333924 924834
0.08 0.02
170354 150837
4 5
2750688 0
1.3 0
4476081 1744314
1.4 0.4
1725393 1744314
0.2 0.4
6 7 8 9 10 11
Interbudgetary relations are the main object of control of financial security in the Republic of Uzbekistan in budget processes.Thereisnoquestionthateffectiveregulationof interbudgetary relations are the key element in providing financialsecurity.Andtheserequires: 1. The mechanisms of interbudgetary relations are elaboratedandimplemented: Eliminating to present invalid privileges and economically not justified expenditure opportunitiestoanylevelofgovernmentshould be eliminated. The mechanisms of providing responsibilityandaccountabilityoffinancialduties neededtobeincreased; Exception of providing additional resources to balanceregionalbudgets; All expenditures must have its own sources of finance(taxes)accordingtothelevelofdifferent budgets; Controlofusageofbudgetmoneyfromcentral government should be increased together with financialaidtotheregions; The transparency of interbudgetary relations mustbeprovided. 2. Themeasureofeffectivebudgeting(canbeusedthe equivalency of revenues and expenditures, or the resultsofbudgetinvestmentsorothermeasures)and thefinitewaysofprovidingstablemunicipalbudgets shouldbedetermined; 3. Thebudgetflowsandrhythmsneededtobeoptimized (tominimizedirectionsofbudgetflowsonthewayto budgettransferreceivers). Thefulltrustbetweencentralandregionalgovernmentis thekeytoprovidefinancialsecurityofthecountry.Financial relations needed to be constructed on the principles of legality,effectiveness,transparency(oropentothepublic), responsibility and on real agreement for all solutions of problemstotheinterestofregions(todecreasetaxbases andetc.). Inconclusionwenotethatinthisresearchwestudiedsome ofmanyproblemsrelatedtofinancialsecurityofUzbekistan. Thegoalistopresenttheurgencyoftheproblemandto givesomesolutionsoftheseproblems.Wewanttonotethat allthesequestionsneededtobescientificallyresearched.
1. AboutBudgetSystemLawoftheRepublicofUzbekistan. December14,2000; 2. Aboutlegislationbasisofcompanyactivities.August29, 1998; 3. AboutTreasuryexecutionofStatebudget.Lawofthe RepublicofUzbekistan.August26,2004;
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