INTERGOVERNMENTAL TAX ALLOCATION MODELS AND THEIR EFFECTIVENESS IN DEVELOPED COUNTRIES

Authors

  • Alimkulov Khikmatulla Bakhrom ugli Doctoral Student at Gulistan State University, Uzbekistan

Keywords:

Taxes, interbudget allocation, fiscal policy, financial resources, local budgets, transfers.

Abstract

The article emphasises the significance of the inter-budget tax distribution system in state financial management and the importance of mitigating inter-regional disparities through financial, organisational, and institutional methods. Based on the experience of developed countries, it analyses models of inter-budget tax distribution and the division of powers between central and local budgets, as well as levels of financial independence.

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Published

2026-02-18

Issue

Vol. 45 (2026)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

INTERGOVERNMENTAL TAX ALLOCATION MODELS AND THEIR EFFECTIVENESS IN DEVELOPED COUNTRIES. (2026). American Journal of Business Management, Economics and Banking, 45, 60-67. https://americanjournal.org/index.php/ajbmeb/article/view/3387