Programme-Based Budgeting in Uzbekistan: Reform Architecture, Implementation Gaps, and Evidence-Based Pathways to 2030
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| Formato: | Recurso digital |
| Lenguaje: | Idioma anglosajón |
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2026
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| _version_ | 1866901507191865344 |
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| author | Baxtiyor Artiqov |
| author_facet | Baxtiyor Artiqov |
| contents | <p>Programme-based budgeting (PBB) — an approach that links public expenditure to measurable performance targets — has emerged as a cornerstone of modern public financial management (PFM) reform. Uzbekistan embarked on a systematic PBB transition in 2019, yet rigorous empirical assessments of its progress, institutional architecture, and remaining gaps remain scarce in the international literature. This paper provides a comprehensive analysis of Uzbekistan's PBB reform trajectory from 2019 to 2025, drawing on primary regulatory documents, official budget data, and comparative country evidence. Using a reform-stage framework, key performance indicator (KPI) quality assessment, and hierarchical cluster analysis across ten comparator countries, we identify four structural findings: (i) only 20 per cent of first-level fund administrators have adopted defined target indicators by 2025; (ii) sub-national (regional and local) budget coverage remains at zero; (iii) the outcome–output distinction in KPI design is inconsistently applied; and (iv) the PFM Strategy 2025–2030 provides a credible, time-bound roadmap but faces implementation risks, particularly in IT integration and human capacity. We offer actionable policy recommendations grounded in international best practice. The study contributes to the nascent literature on PBB adoption in transition economies of Central Asia and provides a replicable analytical framework for other reforming states.</p> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_19706905 |
| institution | Zenodo |
| language | ang |
| publishDate | 2026 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | Programme-Based Budgeting in Uzbekistan: Reform Architecture, Implementation Gaps, and Evidence-Based Pathways to 2030 Baxtiyor Artiqov programme-based budgeting; performance-based budgeting; public financial management; fiscal reform; budget transparency; Uzbekistan; Central Asia; transition economies; key performance indicators; PFM strategy. <p>Programme-based budgeting (PBB) — an approach that links public expenditure to measurable performance targets — has emerged as a cornerstone of modern public financial management (PFM) reform. Uzbekistan embarked on a systematic PBB transition in 2019, yet rigorous empirical assessments of its progress, institutional architecture, and remaining gaps remain scarce in the international literature. This paper provides a comprehensive analysis of Uzbekistan's PBB reform trajectory from 2019 to 2025, drawing on primary regulatory documents, official budget data, and comparative country evidence. Using a reform-stage framework, key performance indicator (KPI) quality assessment, and hierarchical cluster analysis across ten comparator countries, we identify four structural findings: (i) only 20 per cent of first-level fund administrators have adopted defined target indicators by 2025; (ii) sub-national (regional and local) budget coverage remains at zero; (iii) the outcome–output distinction in KPI design is inconsistently applied; and (iv) the PFM Strategy 2025–2030 provides a credible, time-bound roadmap but faces implementation risks, particularly in IT integration and human capacity. We offer actionable policy recommendations grounded in international best practice. The study contributes to the nascent literature on PBB adoption in transition economies of Central Asia and provides a replicable analytical framework for other reforming states.</p> |
| title | Programme-Based Budgeting in Uzbekistan: Reform Architecture, Implementation Gaps, and Evidence-Based Pathways to 2030 |
| topic | programme-based budgeting; performance-based budgeting; public financial management; fiscal reform; budget transparency; Uzbekistan; Central Asia; transition economies; key performance indicators; PFM strategy. |
| url | https://doi.org/10.5281/zenodo.19706905 |