SUBJECTS OF FINANCIAL CONTROL AND THEIR POWERS

Авторы

  • Muhayyo Murodova Автор
  • Mirjalol Rakhmatullayev Автор

DOI:

https://doi.org/10.5281/zenodo.18059533

Аннотация

This article examines the fundamental subjects of financial control in the Republic of Uzbekistan and the scope of their authorities. It highlights the critical importance of financial control for ensuring economic security, budget discipline, and the efficient use of state resources, particularly in the context of ongoing fiscal reforms. The article provides a comprehensive overview of the key entities involved, including the Chamber of Accounts, the Ministry of Finance, the State Tax Committee, and the Central Bank, detailing their specific roles and responsibilities in overseeing public funds. Furthermore, it explores the multi-layered nature of control by discussing departmental, internal, public, and independent auditing mechanisms. The analysis also covers the legal rights and obligations of control bodies, the various types of financial control (preliminary, current, and final), and the modernization of control methods through digital technologies. The article concludes that a well-defined, empowered, and transparent system of financial control is essential for strengthening economic stability and fostering public trust in government

 

Загрузки

Опубликован

2025-12-26

Выпуск

Том 1 № 3 (2025): International Conference on Science & Technology (ICST)

Раздел

Статьи

Лицензия

Лицензия Creative Commons

Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.

By submitting a paper to the conference organized by Academic Publishing House, the author(s) agree to the following license terms and conditions:

1. Copyright and Licensing

  1. The author(s) retain the copyright of their article.

  2. The author(s) grant Academic Publishing House a non-exclusive license to publish, distribute, and archive the submitted material in both electronic and print formats.

  3. The work will be published under the Creative Commons Attribution (CC BY 4.0) license, allowing others to share and adapt the material for any purpose, provided proper credit is given to the original author(s).

2. Author’s Responsibilities

  1. The author(s) guarantee that the submitted work is original, does not infringe any existing copyrights, and has not been published or submitted elsewhere.

  2. The author(s) confirm that all co-authors have approved the final version of the manuscript and agree with its submission and publication.

  3. The author(s) are fully responsible for the accuracy of the data, citations, and references provided in the article.

3. Publisher’s Rights

  1. Academic Publishing House reserves the right to edit, format, and make minor grammatical or layout corrections to the paper without altering its core content.

  2. The publisher has the right to include the article in indexing databases, archives, and repositories such as Google Scholar, Zenodo, OpenAIRE, and other partner platforms.

  3. The publisher may promote the paper through its website and official social media channels.

4. Open Access Policy

All conference papers are published as open access, ensuring free and permanent online access to the full text of all articles immediately upon publication.

5. Withdrawal and Retraction

If ethical misconduct, plagiarism, or data manipulation is detected, Academic Publishing House reserves the right to withdraw or retract the publication at any stage.

6. Acceptance of Terms

Submission of a manuscript to the conference implies that the author(s) have read, understood, and accepted these License Terms.

Как цитировать

Murodova, M., & Rakhmatullayev, M. (2025). SUBJECTS OF FINANCIAL CONTROL AND THEIR POWERS. International Conference on Science & Technology, 1(3), 183-187. https://doi.org/10.5281/zenodo.18059533