Baxodir ILKHOMOV

Associate Professor of the Department of Public Finance, Training Center under the Ministry of Economy and Finance (PhD)

DOI : https://doi.org/10.47191/ijsshr/v7-i08-61

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ABSTRACT

The implementation of the Program-Based Budgeting (PBB) system in Uzbekistan aims to enhance the efficiency and transparency of state budget expenditures. This article discusses the key concepts and stages of PBB implementation, such as planning, execution, monitoring, and evaluation. It highlights the role of PBB in ensuring targeted expenditure of state funds, increasing transparency, and strengthening accountability. Proposals for improving strategic planning, public involvement, and transparency of the budget process in Uzbekistan are presented.

KEYWORDS:

Program-Based Budgeting (PBB), state budget funds, transparency, accountability, strategic planning, public participation.

REFERENCES
1) Budget Code of the Republic of Uzbekistan, approved by Law No. 360 of the Republic of Uzbekistan dated December 26, 2013, "On Approval of the Budget Code of the Republic of Uzbekistan."

2) "Uzbekistan – 2030" Strategy, approved by Decree No. PF-158 of the President of the Republic of Uzbekistan dated September 11, 2023.

3) Ўзбекистон Республикаси Вазирлар Маҳкамасининг 04.01.2024 йилдаги 4-сон қарори билан тасдиқланган “Ўзбекистон Республикасида дастурий бюджетлаштириш тизимини жорий этишда бюджет маблағларини тақсимловчиларнинг бюджет дастурларини ишлаб чиқиш, мониторингини юритиш ва уларнинг самарадорлигини баҳолаш тартиби тўғрисида” ги низом

4) Park, Nowook and Joung-Jin Jang (2015), “Performance budgeting in Korea: Overview and assessment”, OECD Journal on Budgeting, Vol. 14/3, DOI: https://doi.org/10.1787/budget-14-5jrtl4wnm1r5.

5) Savignon, A. B., Costumato, L., & Marchese, B. (2019). Performance Budgeting in Context: An Analysis of Italian Central Administrations. Administrative Sciences, 9(4), 79. https://doi.org/10.3390/admsci9040079

Volume 07 Issue 08 August 2024