DIRECTIONS FOR EFFECTIVE USE OF INITIATIVE BUDGETING METHODOLOGY IN THE FIELD OF PUBLIC FINANCE
DOI:
https://doi.org/10.55439/EIT/vol11_iss4/a3Keywords:
participatory budgeting, initiative budgeting, budget openness, taxation, tax collection, tax authorities, local governmentsAbstract
In this article, the emergence of fiscal consequences of the application of the initiative budgeting methodology in the field of public finance is studied, and based on this, suggestions are made to find reserves for increasing the income of local budgets. On the part of the author, the possible strategies for conducting an experiment on the introduction of proactive budgeting in the regions have been suggested. It was concluded that the initiative budgeting methodology allows to create methods of encouraging local government bodies and citizens to increase the income of local budgets.
References
Ўзбекистон Республикаси Бюджет Кодекси. https://lex.uz/acts/2304138
Ўзбекистон Республикаси Президентининг 2018 йил 22 августдаги “Бюджет маълумотларининг очиқлигини ва бюджет жараёнида фуқароларнинг фаол иштирокини таъминлаш чора-тадбирлари тўғрисида”ги ПҚ-3917-сонли қарори.// https://lex.uz/ru/docs/3879197?otherlang=1
Ўзбекистон Республикаси Президентининг 2021 йил 13 апрелдаги “Бюджет жараёнида фуқароларнинг фаол иштирокини таъминлаш бўйича қўшимча чора-тадбирлари тўғрисида”ги ПҚ-5072-сонли қарори. https://lex.uz/ru/docs/3879197?otherlang=1
Cabannes Y. Participatory budgeting: A significant contribution to participatory democracy. Environment and Urbanization. 2004;16(1):27-46. DOI: 10.1177/095624780401600104
Pommerehne W.W., Weck-Hannemann H. Tax rates, tax administration and income tax evasion in Switzerland. Public Choice. 1996;88(1-2):161-170. DOI: 10.1007/BF00130416
Schneider A., Baquero M. Get what you want, give what you can: Embedded public finance in Porto Alegre. IDS Working Paper. 2006;(266). URL: https://opendocs.ids.ac.uk/opendocs/bitstream/handle/20.500.12413/4058/Wp266. pdf?sequence=1&isAllowed=y
Zamboni Y. Participatory budgeting and local governance: An evidence-based evaluation of participatory budgeting experiences in Brazil., University of Bristol. Working Paper. 2007. URL: https://pria-academy.org/pdf/3-Zamboni.pdf
Torgler B., Schneider F. The impact of tax morale and institutional quality on the shadow economy. Journal of Economic Psychology. 2009;30(2):228-245. DOI: 10.1016/j.joep.2008.08.004
Primova N. Trends in the Development of the Local Budget and the importance of Financial Strategy in Our Country. EJBMR, European Journal of Business and Management Research. Vol. 5, No. 5, October 2020. https://www.ejbmr.org/index.php/ejbmr/article/view/557/331
Примова Н. Ташаббусли бюджет – маҳаллий бюджет харажатларини режалаштириш стратегияси сифатида. «Фуқароларнинг бюджет жараёнидаги иштироки: тажриба алмашиш ва ривожланиш истиқболлари» мавзусида халқаро форум материаллари тўплами // и.ф.д., проф. Д.Х.Пулатов ва Махкамова Ш.Ю. таҳрири остида. – Тошкент, 2022. – 201 б. https://budget4me.ru/upload/medialibrary/cbe/cbe64df015c2758083148997a71350d6.pdf
Furusato Tax. URL: www.furusato-tax.jp (дата обращения: 20.11.2020).
Japan’s rural tax scheme led to a small town bun fight. Can it be fixed? Apolitical. 14.12.2018. URL: https://apolitical.co/ en/solution_article/japan-hometown-tax (дата обращения: 20.11.2020).
Gifts for Furusato Nozei. URL: https://en.furumaru.jp/info/ whats_tax.php (дата обращения: 20.11.2020).
Allegretti G., Stortone S. Participatory budgets in Italy: Reconfiguring a collapsed panorama. In: Hope for democracy: 25 Years of participatory budgeting worldwide. São Brás De Alportel: In Loco Association; 2014:313-323.
https://openbudget.uz/news/zhorij-jilning-birinchi-mavsum-oliblari-anilandi
Пинская М.Р., Вагин В.В., Логинова Т.А., Прокаев М.В. Увеличение налоговых доходов местных бюджетов с помощью инициативного бюджетирования. Белорусский экономический журнал. 2020;(4):117-127. DOI: 10.46782/1818-4510-2020-4-117-127
Shybalkina I., Bifulco R. Does participatory budgeting change the share of public funding to low income neighborhoods? Public Budgeting & Finance. 2019;39(1):45-66. DOI: 10.1111/pbaf.12212
Baiocchi G. Militants and citizens: The politics of participatory democracy in Porto Alegre. Redwood City, CA: Stanford University Press; 2005. 248 p.
Touchton M., Wampler B.Improving social well-being through new democratic institutions. Comparative Political Studies. 2014;47(10):1442-1469. DOI: 10.1177/0010414013512601
