Forming Strategic Directions for Development and Reforms of the State Financial Control in the Republic of Tajikistan ; Формирование стратегических направлений развития и реформирования государственного финансового контроля в Республике Таджикистан

Abstract

This paper considers the problems of state financial control, which are relevant for the government of any country. The aim of the study is to develop practical proposals to improve the effectiveness of the state financial and control authorities in the Republic of Tajikistan. The author uses the methods of analysis, generalization and comparison to identify shortcomings of the state financial control in the Republic of Tajikistan. The study presents an analysis of international experience in this area and some aspects of the Lima Declaration, which have been applied in practice and showed their effectiveness. The scientific novelty of the study lies in the fact that the author proposes measures to improve the state financial control activities of the Republic of Tajikistan and the Accounts Chamber. Among them: increasing the efficiency of using public funds, creating an integral system of state financial control, preventing duplication of powers and functions of state financial control bodies, introducing international experience in the field of state financial control and measures to improve laws and regulations in the field of state financial control, and creating a mobile and efficient system of state financial control. The author concludes that it is necessary to adjust the financial control system of Tajikistan to ensure its relevance and compliance with the requirements of the country's current policy objectives. The author's recommendations can be used to improve the regulatory framework of the state audit in the Republic of Tajikistan. ; Рассмотрены проблемы государственного финансового контроля, являющиеся актуальными для правительства любой страны. Цель исследования — разработка практических предложений по повышению эффективности деятельности государственных финансово-контрольных органов в Республике Таджикистан. Использованы методы анализа, обобщения, сравнения для выявления недостатков государственного финансового контроля в Республике Таджикистан. Проанализированы международный опыт в данной ...