3rd year student of the Faculty of Law

Kazakh National University named after al-Faraby

Oralbay Aruzhan

Scientific advisor: candidate of Legal sciences,

Assistant professor: B.Kalymbek

The system of budgetary legislation of Republic of Kazakhstan.

The complex is absolutely all the monetary in the world of relationships formed economic integrity of the country, which is composed of government, regional budgets, money of national companies and other specialized public funds.

State budget - is an essential centralized financial fund, which is located in the indication of the government. Actually, with its support, the country has the opportunity to focus their own funds in the designated places financial and social formation, and become spread between the income of the state branches and regions of social directions.

According to the article IV of the Republic of Kazakhstan of the Budget Codex, the budget system of the Republic of Kazakhstan is based on the following principles:

1) the principle of unity - the use of common principles of organization and functioning of the budget system, the use of a single budget classification and common procedures of the budget process in the Republic of Kazakhstan;

2) the principle of completeness - reflected in the budget and the National Fund of the Republic of Kazakhstan of all revenue and expenditure provided for by the legislation of the Republic of Kazakhstan, preventing offsets of mutual claims to the use of budgetary funds, as well as the requirements of the rights concessions on budgetary resources;

3) the principle of realism - compliance with approved (specified, adjusted) budget parameters approved (updated, corrected) parameters, directions of socio-economic development strategic plans state agencies, the programs of territorial development ;

4) the principle of transparency - the mandatory publication of normative legal acts in the area of budget legislation of the Republic of Kazakhstan, approved by the (specified, adjusted) budgets and reports on their implementation, strategic plans and their implementation reports on the formation and use of the National Fund of the Republic of Kazakhstan, except for the data constituting state or other secrets protected by law, as well as mandatory openness of the budget process to the public and the media;

5) the principle of consistency - observance of state authorities earlier adopted decisions in the field of budgetary relations;

6) the principle of effectiveness - the development and implementation of the budget, centered on the achievement of performance results under the strategic plan, programs of development of territories and (or) budgetary programs governmental organs;

7) the principle of budget self-sufficiency- the establishment of a stable distribution of revenues between the budgets of different levels and identify areas of expenditure in accordance with this Code, the right to all levels of government to independently exercise the budgetary process, in accordance with this Code, the inadmissibility of the income exemption additionally obtained during the execution of local budgets, and surpluses of local budgets to the higher budgets, laying on the inadmissibility of subordinate budgets additional costs without a corresponding recovery;

8) the principle of continuity - planning republican and local budgets, based on forecasts of socio-economic development, basic costs, approved in previous years, the outcome of the budget monitoring, evaluation of results;

9) the principle of reasonableness - budget planning on the basis of regulations and other documents that determine the need for inclusion in the draft budget of certain revenues and expenses, and the validity of their volume, and the use of budget funds and state assets in accordance with the legislation of the Republic of Kazakhstan;

10) the principle of timeliness - crediting the proceeds to the republican and local budgets, on the control account of cash of the National Fund of the Republic of Kazakhstan and their transfer to the accounts of the Government in the National Bank of the Republic of Kazakhstan, commitment by state institutions in accordance with individual plans of financing commitments, payments in accordance with the individual plans for financing the payments, and the transfer of budget funds to the accounts of recipients of budget funds in terms of compliance with the procedure established by the relevant regulatory acts;

11) principle of unity of cash desk - enrollment of all revenues on the single treasury account and the implementation of all the costs to the single treasury account in the national currency;

12) the principle of effectiveness - development and implementation of the budget on the basis of the need to achieve the best forward and the final result with the approved budgetary resources or to achieve a direct and outcome using a smaller amount of budgetary funds;

13) the principle of responsibility - to take the necessary administrative and management decisions aimed at achieving the direct and final results and ensuring accountability of budget programs administrators and heads of government agencies and quasi-public sector entities for decisions that do not meet the laws of the Republic of Kazakhstan;

14) principle of targeting and targeted essence of the budget - the direction and use of budget funds of budget programs administrators subjects quasi-public sector in order to achieve performance results under the strategic plan, programs of development of territories and (or) the budget programs of government agencies, financial and economic feasibility of budget investment through participation in the authorized capital of the quasi-public sector entities in compliance with the legislation of the Republic of Kazakhstan.

At present, the main problem of the country is necessary to develop an efficient organization of the government controlling monetary, with the support of the conclusion of the current difficulties in the definition of the promising directions and its formation. Furthermore, there are conditions that facilitate: increase dimensions of the national and regional budgets, the increase in the number of budget and investment projects.

Financial control - one of the most important components in the financial structure, the task of which appears to the integrity of the formation of savings, increasing resource prospects and their integrity. Financial control is needed in the governance of the organization.

Implementation of the external control over execution of the republican budget is an activity of the Accounts Committee. Accounts Committee - a government body directly under authority to the President of the Republic of Kazakhstan.

In the regulation of "On the Accounts Committee for Control over Execution of the Republican Budget" set the main tasks and mission of the Accounts Committee:

The mission of the Accounts Committee is to strengthen financial discipline, efficient use of public funds, assets of the state and quasi-public sector entities in order to ensure economic stability in the Republic of Kazakhstan.

The tasks of the Accounts Committee - analysis, evaluation and verification of the effective and legal management of national resources (financial, natural, production, human resources, information) to ensure the dynamic growth of the quality of the living conditions of the population and the country's national security.

According for this, its main objectives are:

1. supervision of compliance with the conditions of the budgetary legislation and other regulatory legal acts of the task of stabilizing the national budget;

2. the implementation of the President’s task involving of implementation of the budget of Republic of Kazakhstan;

3. control over targeted and efficient use of the money of the republican budget, loans, government loans, and pledged the country, dedicated for the purpose of execution of government and industry projects of the Government and other costs in accordance with the systematization of the general budget;

4. supervise the completeness and timeliness of receipts in the republican budget

The main pivot the formation and successful functioning of a market economy and the stability of the economy seems robust monetary system as a whole. It is the most important organization distributing the savings of society. From the moment, as a strong economic system will be adopted, will be improve financial capital markets and the markets of state national security. The lever as a tool of economic management seems the government budget and shows the impact of the built public execution. As the government budget represented a major element of economic organization, it contains different versions of profits, expenses and government loans. Profits contain the incoming resources and costs - contain all the options of generating loans. With its support may be implemented goals and objectives, pre-defined financial policy. Thus the importance of government regulation is difficult to overestimate. From this it follows that the government's budget - is the economic sphere, which implements the legal relationship between the country and other participants in social production in the form of money.

On the whole, the state budget is the money and pure tangible assets, which are in the power of the state, that is receipt of all revenues to the state property and their use is reflected in the budget system in the form of cash.

When is coming dividing use the budget procedure, it is divided into three main types:

- The adjusted budget

- Refined budget

- Approved budget

These procedures are used if there is a change in accounting, and also supplements made of RK legislation, which, in turn, view data and corrective changes by a revised budget and the conduct of its procedures, reduce concrete plan on keeping this budget.

According to the laws of the Republic of Kazakhstan, there are certain levels of the budget:

- The budget republican significance

- The budget of regional significance

- The intro-regional budget

- State emergency budget

If we talk about the structure of the budget of Kazakhstan, it is divided into sections:

1) profit (income) of all tax and non-tax revenues

2) expenses (costs)

3) operating surplas

4) Credits

5) The operating surplus (Fin. Act)

6) budget excess

7) financial excess

That is to say, in other words, the budget has many branches, which generate revenues in the future it is distributed throughout the economic sphere, the state - this is the concept of the budget system.

In my point of view, a significant challenge in the financial industry, it is a numerical increase in lucrative share of the budget, and all other financial performance, which takes place due to the fall direction of the tenge (KZT) against the US dollar, as the expense of profit oil industry that has the ability to cause a considerable economic recession, as all financial and economic system is based on quotations of the raw material on the market. According to the practical activity, effectively creating, analyzing and adopting budgets are executed under the given scheme, and other accessories to meet the need of society in government proposals, taking into account the transition economy. The authorities mentioned the state of socio-economic values of the republic and the formation regions, but it does not exist. A sample such as the presence of government authority comes from the fact that the implementation of the national and regional budgets implements the central authorized body for the implementation of the budget to regional and district territorial divisions. The represented management transformation and though cause of making changes in the functioning laws will lead to an increase in the government's management performance in the sphere of regulation of inter-budgetary relations, but, most importantly, they will meet the Constitution of the State, according to which Kazakhstan declared a unitary country and regions and districts hold position administrative-territorial unit, while not being independent entities of the country.

The main purpose - is to ensure its clarity for each member of society. It is necessary to reach to the government's budget became an instrument of stabilization of public funds. It must be become a strong support and guarantor for all recipients of money established by the legislation.

From this it follows that the creation of the current budgetary organization is based on three principles:

- In the exact fixing liability for costs;

- The distribution of taxes between levels of government in accordance with the principle of "one tax - one budget";

- An effective system of intergovernmental transfers.

Effective direction of the taxes is extremely important for the purpose of accomplishment, self-sufficiency as the budgets and the highest tax collection. In the present circumstances of Kazakhstan the tax service is required to be stored centrally, although the collection of certain types of local taxes has the opportunity to be entrusted to local control devices. In the future, the regional governance bodies must be given a chance to form a municipal tax office in order to collect local taxes.

In conclusion, I would like to note that for non-compliance budgetary legislation of the Republic of Kazakhstan, the perpetrators of non-compliance with the budget legislation of the Republic of Kazakhstan, will be liable in accordance with the law of the Republic of Kazakhstan.

References:

1. The Budget Code of the Republic of Kazakhstan

2. Regulation "On the Accounts Committee for Control over Execution of the Republican Budget"

3. Other laws and Normative legal acts.

4. Internet resources.