BYUDJET MABLAG'LARIDAN MAQSADLI VA SAMARALI FOYDALANISH

This article examines the current state, challenges, and improvement strategies for targeted and efficient use of budget funds in the Republic of Uzbekistan. The study focuses on enhancing transparency, efficiency, and outcome-oriented budget processes by incorporating international best practices and modern financial management tools. The methodological framework includes comparative analysis, statistical evaluation, and expert interviews. The research draws on official reports from the Ministry of Finance of Uzbekistan, recommendations from the World Bank and OECD, as well as case studies from Sweden, Singapore, and South Korea.