DAVLAT MOLIYAVIY NAZORATI TIZIMINING TAKOMILLASHTIRILISH YO'LLARI

This study examines strategies to enhance the efficiency of Uzbekistan’s public financial control system through digital transformation, automation, and the adoption of international standards. Using comparative analysis of best practices (Singapore, Estonia, South Korea), statistical data from the Ministry of Finance (2020–2024), and expert interviews, the research identifies critical gaps: only 21% of audits are digitized, and 34% of public procurements violate legal requirements. The study proposes three key reforms: 1. Digitalization: Implementation of blockchain-based transaction tracking and electronic audit systems (e.g., GeBIZ model) to increase transparency by 40%. 2. Automation: AI-driven monitoring tools for public procurement, reducing corruption risks by 60% (based on Estonia’s X-Road platform). 3. IFRS Standards: Phased adoption (2025–2028) to align financial reporting with OECD benchmarks.The findings suggest that these measures could improve budget efficiency by 50% and digitize 70% of operations by 2030.