MAHALLIY BYUDJETLARNING DAROMAD VA XARAJATLAR NOMUTANOSIBLIGI TAHLILI VA TAKOMILLASHTIRISH YO‘LLARI, ANALYSIS OF THE DISPROPORTION BETWEEN REVENUES AND EXPENDITURES OF LOCAL BUDGETS AND WAYS TO IMPROVE IT, АНАЛИЗ ДИСПРОПОРЦИЙ ДОХОДОВ И РАСХОДОВ МЕСТНЫХ БЮДЖЕТОВ И ПУТИ ИХ СОВЕРШЕНСТВОВАНИЯ

<jats:p>This article examines the strengthening of the revenue base of local budgets in the Republic of Uzbekistan, the volume of interbudgetary transfers allocated from higher-level budgets to lower-level budgets, and the mechanisms for managing them. The study analyses the dynamics of local budget revenues and expenditures and substantiates the need to increase revenues and ensure the efficient use of financial resources. In addition, the article develops scientific proposals and practical recommendations aimed at maintaining budget stability in cases of imbalance between local budget revenues and expenditures, particularly by improving the effectiveness of transfers.</jats:p>