caerCentral Asian Economic ReviewCentral Asian Economic Review2789-43982789-4401Университет Нархоз10.52821/2789-4401-2022-6-129-139caer-770Research ArticleИНВЕСТИЦИИ, ФИНАНСЫ И УЧЕТINVESTMENT, FINANCE AND ACCOUNTINGФИСКАЛЬНАЯ ДЕЦЕНТРАЛИЗАЦИЯ КАК МЕХАНИЗМ УПРАВЛЕНИЯ БЮДЖЕТОМ ЧЕТВЕРТОГО УРОВНЯ В КАЗАХСТАНЕFISCAL DECENTRALIZATION AS A FOURTH-LEVEL BUDGET MANAGEMENT MECHANISM IN KAZAKHSTANhttps://orcid.org/0000-0003-0240-5733КалымбетоваА. Р.KalymbetovaA. R.

Туркестан

Turkestan

aigul72@mail.ruЫдырысС. С.YdyrysS. S.

Туркестан

Turkestan

https://orcid.org/0000-0002-8934-5181ИсмаиловаР. А.IsmailovaR. A.

Астана

Astana

rymkul.kz@mail.ruМеждународный казахско-турецкий университет им. Х. А. ЯсавиКазахстанH. A. Yasavi International Kazakh-Turkish UniversityKazakhstanНациональная школа государственного управления Академия государственного управления при Президенте Республики КазахстанРоссияNational School of Public Administration Academy of Public Administration under the President of the Republic of KazakhstanRussian Federation20220405202306129139Copyright © Калымбетова А.Р., Ыдырыс С.С., Исмаилова Р.А., 20232023Калымбетова А.Р., Ыдырыс С.С., Исмаилова Р.А.Kalymbetova A.R., Ydyrys S.S., Ismailova R.A.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://caer.narxoz.kz/jour/article/view/770

Цель исследования – выявить роль и значение, основные проблемы фискальной децентрализации как механизма управления бюджетом четвертого уровня. Определение возможных механизмов повышения налогооблагаемой базы самостоятельного бюджета с помощью фискальной децентрализации.Методология исследования. Для общего исследования использовались теоретические методы исследования, анализа и синтеза, системный подход. Для проведения анализа самостоятельных доходов бюджета в Казахстане использовался экономический анализ (горизонтальный и вертикальный анализ) с использованием качественных и количественных методов исследования.Оригинальность / ценность исследования. Проведен анализ фискальной децентрализации как механизма управления бюджетом четвертого уровня, анализ доходов бюджета четвертого уровня в Казахстане за 2019-2021 годы, рассмотрены приоритеты, компетенции и ответственность, возложенные на органы государственного и местного управления. Определены основные направления реформирования по децентрализации и рекомендации по повышению эффективности управления бюджетом четвертого уровня.Результаты исследования: предлагаются конкретные выводы, основанные на результатах реализации этой многогранной тенденции. Основными условиями эффективного функционирования любого уровня власти являются: подотчетность, прозрачность и контроль; обладание четко определенными полномочиями и функциями; наличие личного бюджета с постоянными источниками дохода; владение собственностью.

The purpose of the study is to identify the role and significance, the main problems of fiscal decentralization as a mechanism for managing the budget of the fourth level. Identification of possible mechanisms for increasing the tax base of an independent budget with the help of fiscal decentralization.Research methodology. For general research, theoretical methods of research, analysis and synthesis, a systematic approach were used. Economic analysis (horizontal and vertical analysis) using qualitative and quantitative research methods was used to analyze independent budget revenues in Kazakhstan.Originality / value of the study. The analysis of fiscal decentralization as a mechanism for managing the fourth-level budget, the analysis of fourth-level budget revenues in Kazakhstan for 2019-2021, the priorities, competencies and responsibilities assigned to state and local government bodies are considered. The main directions of decentralization reform and recommendations for improving the efficiency of fourth-level budget management are identified.Findings: concrete conclusions are proposed based on the results of the implementation of this multifaceted trend. The main conditions for the effective functioning of any level of government are: accountability, transparency and control; possession of clearly defined powers and functions; availability of a personal budget with permanent sources of income; ownership of property.

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The authors declare that there are no conflicts of interest present.