This article explores the fundamental principles of organizing treasury activities in Uzbekistan, focusing on their legal, operational, and technological aspects. It highlights the evolution of the treasury system, its role in fiscal management, and the legal framework underpinning its operations. Furthermore, the article discusses recent reforms aimed at enhancing transparency, efficiency, and alignment with international standards.

treasury system, public finance, fiscal management, transparency, budget control, legal framework, economic reforms, digital treasury, international standards.

Constitution of the Republic of Uzbekistan – Sets the foundational principles for state governance, including the management of public finances.

Budget Code of the Republic of Uzbekistan (2013) – Provides comprehensive guidelines for public finance management and budget execution.

Presidential Decrees on Fiscal Reforms – Key decrees on fiscal transparency and treasury modernization, including Decree No. PF-5699 (2019) on improving budgetary discipline.

Law on Anti-Corruption (2017) – Defines measures to prevent corruption and ensure accountability in public finance management.

Resolution of the Cabinet of Ministers No. 704 (2020) – On the implementation of an electronic treasury information system.

Ministry of Finance of Uzbekistan Reports – Annual publications on the performance and modernization of the treasury system.

International Public Sector Accounting Standards (IPSAS) – Framework adopted to improve financial reporting and transparency in Uzbekistan.

World Bank and IMF Reports on Uzbekistan – Analysis of fiscal reforms and public financial management in Uzbekistan, including technical assistance programs.

Asian Development Bank (ADB) Publications – Insights into public financial management reforms and digital initiatives in Uzbekistan.

E-Government Development Report (United Nations) – Discusses Uzbekistan’s progress in integrating digital platforms into public administration..