Iqtisodiyotni raqamlashtirish sharoitida buxgalteriya hisobi, iqtisodiy tahlil va auditni xalqaro standartlar asosida rivojlantirish muammolari va istiqbollari

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6. Инновационный менеджмент: Учеб. пособие под ред. В. Я. Горфинкеля, Т. Г. 
Попадюк. – М. : ЮНИТИ, 2013. 
7. Смарчкова Л.В. Развитие успешного бизнеса в условиях инновационного 
ландшафта / Л.В. Смарчкова, Е.А. Чудакова, В.А. Мизерова // Общество и 
экономическая мысль в XXI в.: пути развития и инновации / Матер. VIII 
Междунар. науч.-практ. конф. - Воронеж: ИПЦ «Научная книга», 2020. - С. 57-
61. - Текст непосредственный. 
PROCEDURE FOR EXECUTION OF STATE BUDGET REVENUES 
Iskanov X.N., associate professor at TIF 
Budget today has become one of the primary tools of financial administration. 
It is “the master financial plan of the Government. It brings together estimates of 
anticipated revenues and proposed expenditures implying the schedule of activities to 
be undertaken and the means of financing these activities.” The budget is a device for 
consolidating the various interests, objectives, desires, and needs of our citizens into a 
programme whereby they may jointly provide for their safety, convenience and 
comfort. It is the most important single current document relating to the social and 
economic affairs of the people.” 
It lays emphasis on the need for state programmes to be executed as 
efficiently as possible so that maximum results are obtained for the money spent on 
them. “In one sense the entire budgetary process can be said to have as a single 
objective the attainment of economy and efficiency; the determination of how the 
country’s scarce resources can best be served by the diversion of scarce resources, 
through taxation and other methods, from private to public use and by the allocation 
of those resources among various Government uses. Such a determination covers 
both the questions what programmes should be undertaken and how they should be 
executed.” 
The expenditure for the current year, for ordinary running expenditures of the 
Government, and for such extraordinary expenditures such as is necessitated or likely 

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to be required as relief, etc., constitute the current budget. This must likewise show 
the means of raising funds to meet the expenses, whether by taxation, miscellaneous 
revenues or otherwise. The budget must also give a clear picture of the public debt. 
Although a complete statement of the total debt need not be included, if sound 
financing is to be effected, a condensed statement of it should be made, with 
statement of the obligations to mature during the financial year.
The composition of the revenue income of the state budget is the country's tax
statutory taxes include general state taxes and fees, taxes and
fees, customs duties, 
customs duties and other customs fees, state duty, consisting of penalties and fines. 
State budget revenues in the Republic of Uzbekistan today is being formed at the 
expense of the following sources taxes and other mandatory payments; from 
placement. Each of the above-mentioned state budget revenues some groups are 
based on sources of income, types of payments can also be divided into small groups. 
For example, from state farms payments of state enterprises and organizations, state 
income from the sale of property, by state organizations includes income from 
services provided. From the population to the budget and the incoming funds consist 
of taxes and other discretionary payments it can. In turn, the state is attached to each 
of the subgroups budget income consists of a special type of income. For example, to 
the income transferred to the budget by state enterprises value added tax, excise 
duties, income (profit) tax enters. Also, the composition of revenues from state 
property is customs from income, ownerless and confiscated property, not claimed 
consists of proceeds from the sale of goods and postal items, property transferred to 
the state under the right of inheritance. State organizations and way to the income 
received for the services provided by the institutions charged by the traffic safety 
service fees, fees for registration of trademarks, measuring instruments fee for state 
inspection, court and arbitration bodies and fee charged by notary offices for services 
provided to the population and others included. 
Compulsory or voluntary involvement of state budget revenues possible 
Compulsory attraction of income plays a decisive role. Voluntary payments include 

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state bonds and cash lotteries includes sales proceeds. State budget revenues 
obligation in the formation by legal entities and individuals transfer of certain funds 
to the budget within specified periods means that it is necessary. Recognition of this 
or that payment as mandatory by law provides for the mandatory collection of unpaid 
amounts. This is the case funds are of great importance for the implementation of the 
state budget serves to attract the budget in full and on time.
Revenues and implementation of expenditures of budgets of the budget system, 
as well as accounting of transactions related to their execution. Execution of the 
republican budget of the Republic of Uzbekistan and budgets of state trust funds is 
provided by the Cabinet of Ministers of the Republic of Uzbekistan. Execution of 
extra-budgetary funds of budget organizations is provided by budget organizations. 
Execution of budgets of the budget system is carried out by Ministry of finance of the 
Republic of Uzbekistan through treasury-based execution. Treasury-based execution 
does not apply to budget organizations and recipients of budget funds operating 
abroad. Separate treasury accounts are opened in the information system of Ministry 
of finance of the Republic of Uzbekistan for budgets of the budget system, budget 
organizations and recipients of budget funds. Budget organizations and recipients of 
budget funds have the right to spend budget allocations provided for in their estimates 
of expenditures until the end of the financial year. Expen ditures related to ensuring 
defense and security and maintaining internal order in the country are carried out in 
the manner established by the Cabinet of Ministers of the Republic of Uzbekistan. 
Term of execution of budgets of the budget system Execution of budgets of the 
budget system is carried out during a financial year and additional period of time.
Additional period of time to the financial year, during which the previous year's 
budgets of the budget system are carried out, is January of the next year. Ministry of 
finance of the Republic of Uzbekistan establishes the procedure and deadlines for 
transactions to execute the budgets of the budget system in an additional period of 
time. Expenditure side of breakdown of revenues and expenditures consists of annual 
volumes of expenditures of the relevant budget with monthly breakdown based on 

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approved consolidated estimate of expenditures for a financial year in accordance 
with budget classification. Final data of breakdown of revenues and expenditures, 
with the exception of inter-budget transfers, must correspond to the amounts 
specified in the approved annual budget. Expenditure side of breakdown of revenues 
and expenditures includes the following budget allocations that do not require the 
preparation of estimates of expenditures: released in the process of registration and 
implementation of estimates of expenditures of budget organizations and recipients of 
budget funds; credited against surplus inventory holdings; provided for payment for 
legal aid rendered by lawyers at the expense of the state; provided for refunding the 
amount of value added tax to taxpayers; provided for compensation for harm caused 
to individuals or legal entities as a result of illegal actions of state bodies or their 
officials; provided for the payment of maternity benefits to women working in budget 
organizations, except for cases of changes to estimates of expenditures of budget 
organizations in the manner prescribed by law; provided for the payment of one-off 
government monetary awards and bonuses; provided for the provision of financial 
support to agricultural enterprises that grow agricultural products for state needs; 
provided for holding elections and referenda; provided for allocation of inter-budget 
transfers; provided for the formation and increase of the authorized capital of 
commercial banks and other financial institutions; 
Amount of receivables of the past financial year, formed at the expense of State 
budget and state trust funds, returned by the supplier of goods (works, services) to 
separate treasury account in the current or subsequent year, except for cases of the 
return in a period additional to the relevant financial year, is transferred to the 
revenue of the corresponding budget. 
Procedure for budget execution in the absence of adopted State budget and 
budgets of state trust funds. If State budget and budgets of state trust funds for the 
next financial year are not adopted prior to its beginning, State budget and budgets of 
state trust funds are executed in compliance with the following conditions: 

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norms for the distribution of taxes and other compulsory payments that were in 
force during the previous financial year remain; expenditures in the beginning 
financial year are executed in accordance with the approved temporary estimates of 
expenditures. If State budget and budgets of state trust funds are adopted after the 
beginning of the financial year, the total amount of expenditures during the financial 
year must be brought in line with the adopted State budget and budgets of state trust 
funds. 
All transactions of the current financial year related to the crediting of revenues 
to budgets of the budget system shall be completed on the last business day of the 
current financial year. Revenues credited to State budget and budgets of state trust 
funds in the next year are considered the revenues of the new year. Revenues credited 
to transit accounts of revenues of State budget and budgets of state trust funds before 
the end of the last business day of the current year and transferred within three 
business days in the new year to Single treasury account are considered revenues of 
the past year. All current year payments from State budget and budgets of state trust 
funds shall be completed after expiry of the additional period to the financial year. 
During additional period, transactions on execution of State budget and budgets of 
state trust funds for the current financial year are carried out, including: settlement of 
inter-budget relations; repayment of accounts payable of budget organizations and 
recipients of budget funds, transfer of amounts saved by budget organizations to 
development funds of budget, other authorized payments from State budget and 
budgets of state trust funds.

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