From July 1 to December 31, 2017, a redistribution of incomes and expenditures between the republican budget, budgets of the city of Tashkent and districts was carried out in the city of Tashkent and its districts as an experiment. The results of the experiment will be taken into account in the Concept of Tax and Budget Policy for 2018 in the context of the introduction of experimental order in all regions of the republic.
It follows from the President’s Decree on Measures to Expand the Powers of State Authorities in the Localities in Forming Local Budgets and the President’s Decree on Expanding the Powers of State Authorities in the Localities and Increasing Their Responsibility for Forming the Incomes of Local Budgets, experts of the information-legal portal norma.uz write.
The local budget of Tashkent received the following additional sources of income: 10% of the tax on improvement and development of social infrastructure, 20% of the single tax on trade and public catering enterprises, 10% of personal income tax, 10% of corporate income tax, 100% of land tax from legal entities, 100% of the tax for the use of water resources, 100% of the property tax of legal entities and the amount of overfulfillment of forecasts from tax deductions between the republican budget and the budget of the city of Tashkent.
Local budgets of districts of Tashkent also received additional funding. They will be 100% of the tax on the property of individuals, 100% of the fixed tax on certain types of entrepreneurial activity, 100% of the land tax from individuals, 100% of the fee for the right to retail certain types of goods and provide certain types of services.
In addition, deductions of a single tax payment for micro-firms and small enterprises to the State Budget and revenues coming from the markets will be distributed between the Tashkent budget and the districts budgets.
At the same time, the city budget of Tashkent is entrusted with an additional burden on expenditures. Out of these funds, expenditures will be covered for targeted interbudgetary transfers to district budgets for general education school expenses on wages and unified social payments; strengthening the material-technical base of educational and medical institutions. Part of the funds will be used to compensate for the drop-out incomes of carriers, connected with free and preferential travel of certain categories of citizens, the costs of urban passenger transport organizations related to the acquisition of vehicles, as well as social support for persons involved in the liquidation of the consequences of the Chernobyl accident. The city budget is now assigned to the maintenance of special schools, boarding schools and specialized boarding schools.
And the budgets of the districts will be spent for the following purposes: financing of public education institutions, polyclinics, dispensaries without beds, centers of culture and leisure of the population, repair of internal roads, social assistance and adaptation centers, self-governing bodies of citizens, hokimiyats of districts and their departments, accomplishment.