THE CURRENT STATE OF BUDGETING OF LOCAL SELF-GOVERNMENT SYSTEM IN THE REPUBLIC OF KAZAKHSTAN

Purpose of the research is to study the current state and directions and opportunities in the development of local self-government in the Republic of Kazakhstan, its place and role in the development of active participation of citizens of society, expanding the independence of regional authorities, the embodiment of their potential in managing their own budget process.

It also studied materials on the current state of budgeting of the local self-government system in the Republic of Kazakhstan and on this basis developed proposals for its improvement.

Methodology. In the course of the study, general scientific methods such as theoretical generalization, scientific abstraction, analysis of the current and past state based on data from Ministry of National Economy of the Republic of Kazakhstan.

The originality / value of the research. One of the important directions of the adopted innovations is the gradual implementation of a separate direct budget in a separate city, village, settlement, in a rural area, and at the same time increasing the powers of local self-government bodies and their financial support.

Value is the study lies in the need to assess the reforms, aimed at creating an independent budget with the transfer of part of municipal property to the jurisdiction of local government bodies, which contributes to the increase in the powers of these bodies in the distribution of this property and the distribution of the budget.

Findings. The results of the study – identified issues requiring of the understanding of local self-government bodies in accordance with international standards, as well as the differentiation of functions and competencies between local government and self-government bodies, including in terms of their budgeting mechanisms.

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