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Abstract
This article explores the role of taxes in the composition and formation of local budgets. It examines how tax revenues contribute to the stability and sustainability of local budgets, highlighting the significance of efficient tax policies. The paper provides a comprehensive analysis of the revenue structure of local budgets, focusing on the key tax types that play a vital role in their formation. Moreover, it discusses modern approaches to tax collection and their impact on local economic development.
References
1. Smith, J. (2020). The Role of Taxes in Local Government Finance. New York: Fiscal Studies Press.
2. Davis, R. (2019). Tax Policy and Economic Development at the Local Level. Journal of Public Economics, 45(2), 123-138.
3. Johnson, K. (2021). Fiscal Decentralization and Local Government Autonomy. Cambridge: Policy Research Institute.
4. Fischer, M. (2022). Tax Administration Reforms in Developing Economies. Global Economic Review, 32(3), 78-102.
5. Ministry of Finance (2023). Local Budget Reports and Tax Collection Data. Available at: www.mof.uz.
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