On the theory and problems of budget allocation in Kazakhstan

In modern conditions, regions in Kazakhstan are developing unevenly, and there is a noticeable disparity. The article considers a number of reasons that contributed to the development of this asymmetry: significant differences in the financial and economic situation of the regions, lack of financial independence, as well as differences in the main indicators of the social sphere. The fact that the budgets of the Republic, regions and individual cities are not balanced with the available resources is highlighted. Accordingly, the budgets of different levels do not receive revenues sufficient to solve problems in the social sphere and the economy to cover mandatory expenses. The state needs to decide how to distribute power and responsibility for solving financial and economic problems between the center and the regions, as well as redistribute available resources between budgets of different levels, and develop inter-budgetary relations. The article examines the sources of budget resources, levers of influence on the overall economic situation in the region, the regional budget mechanism and the internal structure of the regional budget mechanism. The influence of the mechanism of budget resources distribution on the socio-economic development of regions is studied, the Republican and local budgets, the regulation of budget revenues and their distribution are considered. The paper uses complex and systematic approaches to the processes and phenomena under study.

бюджет, бюджетное регулирование, бюджетный механизм, межбюджетные отношения, регионы, перераспределение ресурсов, налоги, национальный доход, бюджет, бюджеттік реттеу, бюджеттік тетік, бюджетаралық қатынастар, аймақтар, ресурстарды қайта бөлу, салықтар, ұлттық табыс, budget, budget regulation, budget mechanism, inter-budget relations, regions, resource redistribution, taxes, national income

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