legalreport

TSUL Legal Report

2181-1024

Toshkent davlat yuridik universiteti

REL-A-013991

THE LEGAL NATURE OF THE STATE FINANCIAL CONTROL FUNCTION

Asadov

Eldorjon

01 01 2024

2024

5 3 4 19 https://creativecommons.org/licenses/by-nc-sa/4.0

In this article, the author analyzed the functions of state financial control and the categories related to state financial activities. The purpose of this study is to develop proposals and conclusions aimed at improving the functions of state financial control and state financial activities as a result of the study. The function of state financial control is the main activity arising from the tasks of state financing. The financial activity of the state plays an important role in these processes. In order to finance the state, it is necessary to systematically and purposefully carry out state financial control, which, in turn, leads to an open and transparent formation of the state budget. The existence of the state is linked to the extent to which its activities are funded. For example, all state revenues should be reflected in the State Budget and special funds. Tax and non-tax payments levied on the state‘s income should be reflected in these funds. In these processes, state financial control is manifested; in particular, control over the processes of accumulation, distribution, redistribution, and use of funds is financial control at the state level. While the financial activity of the state means its participation in financial relations in the life of the state and society, state financial control means ensuring the function of state control over these cumulative financial relations aimed at ensuring discipline and legality. Through a comparative analysis of the legislation of national and foreign states, historical and legal, systemic, logical, statistical, and other methods, the concepts of the function of state financial control and state financial activity and proposals for it were developed. These proposals are used in scientific activities, lawmaking, law enforcement practice, interpretation, and improvement of national legislation.

State financial control the function of state financial control the system of state financial control state budget state financial activity

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Team of authors. Financial law of the Republic of Uzbekistan. Textbook. – Tashkent, Niso polygraph, 2022, pp. 101–102. E-ISSN: 2181-1024 Volume 5, ISSUE 3 (2024) TSUL Legal Report 19