TOURISM REVENUE AND ITS CONTRIBUTION TO LOCAL GOVERNMENT FINANCE: EVIDENCE FROM UZBEKISTAN
Том 5 № 9 (2026) 32-34
Аннотация
This paper examines how tourism revenue in Uzbekistan is assigned across levels of government. Inbound arrivals have risen sharply in recent years, and the resulting activity concentrates in a small number of historic regions, Khorezm among them. The study combines official statistical data with institutional analysis of the legal instruments governing the tourist fee. It finds that proceeds of the fee accrue not to the local budgets of the districts in which they are collected but to an extra-budgetary fund established at national level. The costs tourism imposes are therefore local while the dedicated revenue it generates remains central. Five practical recommendations conclude the paper.
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