The role of taxes in budget formation in Aktobe region

Taxes play a leading role in maintaining the functioning of the state since its origin, as they are the source of the formation of the state budget. In addition to the fact that taxes are a financial element of the state, they act as an economic lever for influencing the development of the country’s business. The main goal of taxation is the replenishment of the state treasury, the development of the country’s economy, the improvement of the social situation, the attraction of the population’s funds and the enterprise to public necessity. The article considers the analysis of tax revenues in the local budget. The analysis of tax revenues in the local budget, including in the Aktyubinsk region, is necessary for studying the economic situation in the regions. The local budget is a financial base for the multifaceted activity of local authorities and management, since the effectiveness of financial management depends on the majority of life support issues and its social stability. The article analyzes the structure of incomes and expenditures of the local budget on the example of the Aktyubinsk region. In this regard, a study was conducted based on the data provided by the website of the Ministry of Finance of the Republic of Kazakhstan on tax revenues 2011-2016. The article contains a comparative statistical complex analysis. An element of comparative analysis was also an analysis of the dynamics and structure of tax revenues. Changes in the dynamics and structure of taxes are revealed, the reasons that caused these changes are studied.

салықтар, трансферттер, салықтан тыс түсімдер, бюджет, табыстар, шығыстар, салық салу, құрылым, динамика, налоги, трансферты, неналоговые поступления, бюджет, доходы, расходы, налого­, обложение, структура, динамика, taxes, transfers, no tax revenues, budget, income, costs, taxation, structure, dynamics

1. 100 нақты қадам. Қазақстан Республикасы Президентінің 2015 жылғы 20 мамырдағы бағдарламасы.

2. Құлпыбаев С., Мельников В.Д. Қаржы негіздері: оқулық. - Алматы ЖШС Издательство «LEM», 2009. - 722 б.

3. ҚР Қаржы министрлігінің Статистикалық бюллетеньі. 2011-2016 жж.

4. Ақтөбе облысының азаматтық бюджеті 2011-2016 жж.