Foundations of budgetary and law policy in the Kyrgyz Republic

Abstract

Purpose. The study aims to examine the theoretical and legal foundations of budgetary and legal policy in the Kyrgyz Republic under contemporary socio-economic conditions and to identify priority areas for improving public financial management. Methods. The research employs legal and documentary analysis, comparative analysis, statistical analysis, and methods of synthesis and generalization. The empirical basis comprises official indicators of gross domestic product (GDP), government budget revenues and expenditures for 2017–2025, and the ratios of budget revenues and expenditures to GDP. Results. The study systematizes the essence, objectives, principles, and principal implementation areas of budgetary and legal policy. The findings show that in 2025 government budget revenues reached KGS 673.2 billion, while expenditures amounted to KGS 623.0 billion, resulting in a cash surplus of KGS 50.2 billion. The analysis identifies digitalization of the budget process, performance-based budgeting, fiscal transparency, and stronger public financial control as the principal areas of institutional development. Conclusions. Improving the effectiveness of budgetary and legal policy requires further development of budget legislation, greater transparency and accountability in the allocation and use of public funds, wider adoption of digital technologies, and stronger performance-oriented public financial management mechanisms.