Problems of execution of the state budget of the Republic of Kazakhstan in the context of global reality

Today, the functioning of the state finances is carried out in difficult economic conditions. The business activity of enterprises, small and medium-sized businesses decreases, which leads to a decrease in tax revenues. The development of globalization also has a negative impact on the domestic economy and state finances. The problems of slowing economic activity require that the state take more active use of the budget revenues to increase and stimulate the growth of the domestic economy because of the favorable pricing environment. The article deals with the problems of execution of the state budget of the Republic of Kazakhstan. A number of issues characterizing the financial policy of the state as insufficiently effective is identified. Including horizontal and vertical imbalances in the budgets, the dependence of incomes in local budgets on transfers from the Republican budget, the lack of effective mechanism of differentiation of incomes between levels of budgetary system, revealing violations of financial discipline. The authors conducted a comprehensive analysis of the structure and dynamics of revenues and expenditures of the state budget, on the basis of comparative analysis of budget execution for the previous period the trends that determine the performance of the budget parameters. The problems of interbudgetary relations were separately distinguished, the necessity of qualitative revision of the forms and methods of their regulation was highlighted. The authors studied the problems of formation of local budgets. Based on the analysis of the structure of their income the factors of the decrease in tax revenues were identified. The authors’ position is based on the need to strengthen the capacities of local authorities in the formation of profitable base of budgets, increase their sources of income. In order to address these problems a series of recommendations aimed at strengthening the revenues of local budgets, increase of efficiency of budgetary funds and quality of state financial control have been proposed.

налогово-бюджетная политика, межбюджетные отношения, государственные расходы, трансферты, изъятия, финансовый контроль, эффективность, качество, fiscal policy, intergovernmental fiscal relations, government spending, transfers, withdrawals, financial control, efficiency, quality, салықтық-бюджеттік саясат, бюджетаралық қатынас, мемлекеттік шығын, трансферттер, шығарып алу, қаржылық бақылау, тиімділік, сапа

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