Legal Basis of Public Funds in Uzbekistan

Abstract

This paper explores the legal basis and operational function of public funds in the social protection system of the republic of Uzbekistan. They take a multidimensional view of social protection covering not just the economic but the social status and well being dimensions too. This gap in empirical justification of good practice, as well as an assessment of effectiveness, does exist against a backdrop of methodological developments and significant partial reforms, and left unexplored are key questions regarding the sufficiency of the legal regulation of public funds. To fill this gap, the study analyses normative legal framework of public fundes, that conist of the constitution, the sectoral laws related to non governmental non profit organizations and charitable activity resources, and the related taxation laws. The research draws on qualitative legal analysis of domestic law and regulations, as well as secondary academic sources, supported by a survey of de facto practices on registration, financing, control, and reporting of public funds. Our results reveal that despite the legal framework being in place, public funds continue to struggle with bureaucratic obstacles in registration, inadequate systems of legislation for sponsorship opportunities, burdensome administrative reporting standards and a lack of support at the regional level. The findings show how these constraints lower the actual potential of public funds to support the poorest as well as development processes. The study suggests that tightening practical enforcement of existing legislation, streamlining administrative processes, and expanding advisory and information assistance will significantly improve the efficient use of taxpayers dollars. The findings and recommendations drawn from this research are significant for policy design, which should enhance the public funds as a long-term tool for social protection and socio economic development in Uzbekistan.