Analysis of the development of the system of inter-budgetary relations in the Republic of Kazakhstan

Abstract

In recent years, the issue of inter-budget relations in the Republic of Kazakhstan has obtained a particular relevance. The centralization of tax revenues to the republican budget leads to insufficient independence and provision of local budgets with sources of income, which is the result of decrease in the number of donor-regions from eight to four in ten years, among other things. The purpose of the article is to study and systematize the scientific approaches to improving the relationship between different levels of the budgetary system of the Republic of Kazakhstan, as well as to summarize and develop the relevant recommendations. The following scientific methods were used in the article: analysis and synthesis, graphical and statistical methods. As a result of the study, the theoretical aspects of inter-budget relations in the Republic of Kazakhstan were studied, in particular, the construction of the state budgetary system was studied, the levels and types of budgets were given. The key problems of inter-budget relations in the state, as well as related problems of the budgetary system were outlined. It was carried out the statistical analysis of the revenue and expenditure side of the consolidated budget of the Republic of Kazakhstan over the past period. Methods and directions of optimization of inter-budget relations in the Republic of Kazakhstan were considered and systematized. The steps taken by the government regarding the optimization of inter-budget relations and the opinions of analysts on this matter have been studied. The results obtained were compared with the conclusions of researchers, it was also identified the aspects that were not presented in the article, but which could be the directions for further research. The practical significance of the obtained results is applicable in the activities of state authorities and budget institutions to optimize and improve the efficiency of their activities.