FISKAL FEDERALIZM NAZARIYASI VA UNING AMALIY AHAMIYATI
FISKAL FEDERALIZM NAZARIYASI VA UNING AMALIY AHAMIYATI
Ushbu maqolada davlat moliyasini boshqarishni takomillashtirish va markazsizlashtirishning muhim vositasibo‘lgan fiskal federalizm nazariyasi hamda uning amaliy ahamiyati tahlil qilinadi. Tadqiqotda Richard Masgreyv, CharlzTaybaut va Uolles Outs kabi iqtisodchilarning fundamental nazariyalari, xususan, davlat funksiyalarini taqsimlash, "oyoqbilan ovoz berish" gipotezasi va markazsizlashtirish teoremalari ko‘rib chiqilgan.Maqolada soliq vakolatlarini taqsimlash mezonlari yoritilgan. Shuningdek, vertikal va gorizontal fiskal nomutanosibliklarnibartaraf etishda budjetlararo transfertlarning (grantlar) roli ochib berilgan.Fiskal markazsizlashtirishning samaradorlikni oshirish, innovatsiyalar va hisobdorlik kabi ijobiy jihatlarini tahlil qilish bilanbirga, makroiqtisodiy beqarorlik, "yumshoq budjet cheklovlari" va mintaqaviy tengsizlik kabi xatarlariga ham to‘xtalibo‘tilgan. Xulosa qismida fiskal federalizm universal yechim emasligi, uning muvaffaqiyati har bir mamlakatning o‘ziga xossharoitlari va institutlarining mustahkamligiga bog‘liqligi ta’kidlanadi
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