Development features and decentralization problem of regional budgets of Kazakhstan

Journal of Modern Science. 2018;35(4):133-145 DOI 10.13166/jms/84819


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Journal Title: Journal of Modern Science

ISSN: 1734-2031 (Print); 2391-789X (Online)

Publisher: Wyższa Szkoła Gospodarki Euroregionalnej im. Alcide De Gasperi

LCC Subject Category: Social Sciences

Country of publisher: Poland

Language of fulltext: Russian, Slovak, English, Ukrainian, Italian, Polish

Full-text formats available: PDF



Marjan Urazgaliyeva (Baishev University, Aktobe, Kazakhstan)

Shynybek Bukharbayev (Baishev University, Aktobe, Kazakhstan)


Double blind peer review

Editorial Board

Instructions for authors

Time From Submission to Publication: 5 weeks


Abstract | Full Text

Questions of working model functioning of financial alignment in Kazakhstan regions are considered in the article. Problems of formation and strengthening of own profitable sources in local budgets at the expense of tax and non-tax receipt are designated. By the results of dependence analysis in regional budgets on transfers possible improvement ways of interbudgetary relations and need of decentralization in local budgets for modern conditions of the market are offered. Research objective: to this day relevance of a multilateral research problems of local budgets, regulations of interbudgetary relations and their decentralization in the world practice and in Kazakhstan many scientists have achieved certain scientific results in this area. Therefore, the research objective consists of continuation of theoretical and practical reconsideration of the developed system in formation, execution and regulation of local budgets, and also questions of Kazakhstan decentralization in modern conditions of the market. Methods: principles of dialectic, systematic and logical approaches, structural and dynamic analysis, comparison, empirical and statistical methods, method of expert evaluations are used in the article. Conclusion: Economic categories “local budgets”, “budgetary decentralization” “interbudgetary relations” any civilized society has the right for existence in the way of organization budjets system and relations between budgets in various territories. From here, social – economic development separates territories depend on condition of high-quality realization of the budgetary decentralization with helpof local budget. Therefore, in process of formation and performance of local budgets there are difficulties, contradictions, discrepancies is standard – legislative documents which require immediate solution for existing problems.