title: Adabiyotlar ro‘yxati - Iqtisodiyotni raqamlashtirish sharoitida buxgalteriya hisobi, iqtisodiy tahlil va auditni...
text: Adabiyotlar ro‘yxati:
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  2. Турсунов Имамназар Эгамбердиевич, Курбанов Алишер Бобокулович
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  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
  745
  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
  747
  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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