This article examines one of the main directions of improving the public administration system in the Republic of Uzbekistan in the context of the adoption of the Conceptual document - Actions Strategy for 2017-2021. We substantiate the objective need for a scientific analysis of the ongoing processes of decentralization of economic systems in the Republic, first of all, from the point of view of their possible economic and legal consequences. We reveal certain risks of fiscal decentralization in line with organizational, legal and socio-political relationships between central government bodies and local government bodies.

Fiscal Decentralization, Local Government, Smart Governance

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