Publication Details
Abstract
In this article, we will look at how the use of digital technologies can help improve the system of state financial control in Uzbekistan using the example of the Ferghana region. We analyzed changes in government budget expenditures, the number of employees involved in financial control, and audit results from 2015 to 2025. It turned out that the burden on the regulatory authorities has increased significantly, and the number of financial errors has increased. Based on the results of an external audit in the Ferghana region, we identified five key issues related to accounting for utility costs, integration of electronic invoices, reporting on personal income tax and social tax, accounting for confiscated assets, as well as information exchange between E-Kengash–DMBAT systems. After analyzing the experience of other countries, we have developed a five-component digital technology integration scheme that can improve the UzASBO-2 system. According to our forecasts, the implementation of this scheme in the Ferghana region will prevent financial losses in the amount of more than 497 billion soums annually.