SCIENTIFIC-THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF THE LEGAL REGULATION OF LOCAL BUDGETS
DOI:
https://doi.org/10.47390/SPR1342V5SI6Y2025N24Keywords:
local budget, subsidiarity principle, fiscal autonomy, Budget Code, legal regulation, financial independence, public administrationAbstract
This article explores the scientific-theoretical and methodological foundations of the legal regulation of local budgets. It particularly analyzes the principles of subsidiarity and fiscal autonomy, based on the new version of the Constitution of the Republic of Uzbekistan adopted in 2023. The paper examines existing challenges within the local budgeting system and offers practical recommendations through comparative analysis of foreign experiences.
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