Tastemirova Zh.A., Kaparova B.T.

A.Baitursynov Kostanai State University., Kazakhstan

State Administration of inter-budgetary relations in Kazakhstan

Mechanism of budgetary and financial decentralization of regionalism in the scientific interpretation is based on achieving a reasonable compromise between the interests of the state , the public and businesses. This agreement can be achieved only when the formation of economic regions. The economic potential of the country is not formed at the level of the central government , and is created on each of the country.

Strengthening of statehood , the welfare of the citizens exercise involves vigorous policy towards the region . At the same time , transfer and competence spending authority must be accompanied by responsibility of the local authorities of all levels for the results of decisions and effective financial control measures .

Interbudgetary regionalism - a system of economic relations between the participants of the budget process , aimed at creating conditions for self-development areas according to interests of budgetary relations . These relations have a clear vector - creating conditions for self-development areas of the budget process are the bodies of state power and administration at different levels. Thereby avoiding pretentiousness temper autonomy of local budgets , as tasks, which in modern conditions it is difficult to solve. The definition emphasizes the need to take account of interests of budgetary relations , which include not only government agencies but mostly the private sector - public , business structures .

Issues of real autonomy of local budgets require an integrated approach . There is significant to take into account a number of factors :

- Provision of local executive bodies profitable sources of budgets in accordance with the spending powers ;

- Consideration of the interests of businesses and communities concerned ;

- Transparency of cash flow , transparency of information on education and expenditures of local budgets ;

- Strengthening of control over the processes of formation and consumption of local budgets.

Overview of formation of budgetary law regulating delineation of authority and competence of the central government and local authorities in Kazakhstan showed that the decentralization process is complicated due to the factors are unstable macroeconomic , lower business activity of the business sector , the fall of the needs of the population. Investigation in the post-crisis country's budget system is aimed at creating conditions for equal access to public services for all citizens, independently of residence. This suggests the creation of conditions for the formation of entrepreneurship, growth of tax revenues budgets of all levels , effective control of budget spending .

Management Evaluation of intergovernmental relations in Kazakhstan shows :

- The practice of budgetary alignment through the use of budgetary subventions collectively justified because due to the need to help the economically weak regions of the country ;

- The current methodology for calculating transfers transferred to local budgets , requires its refinement in light of the outcome ;

- Used in the current time form of regulation of intergovernmental relations generate dependency in some regions and deprive other areas of serious shocks to the formation , thus increasing territorial differentiation , based on the redistribution of financial resources;

- Establishment of forms and methods of budgetary control should be made in the direction of creating conditions for the establishment of private initiative in the field, the empowerment of local executive bodies in the sphere of taxation, becoming profitable alternative sources;

- Irrational system for allocating profits and costs between levels of government and the current practice of subventions and withdrawals contributes to high counter flows of budgetary funds.

There is a need to ensure the right of local authorities to adopt , within the boundaries of law, independent decisions on the organization of the budget process. Local authorities will not be fully interested in the effective management of public finances, public sector restructuring and the creation of favorable conditions for the formation of economic areas , not owning statutory fiscal autonomy.

In modern conditions of implementation of the fiscal policy of the local executive bodies is difficult because of the weakness profitable base of local budgets . To achieve the objectives of the territorial fiscal policy in modern conditions must be provided :

- Mechanisms to stimulate the interest of local executive bodies to strengthen the profits of local budgets , creating incentives for the establishment of business;

- The right of all independent decision authority and local government decisions on the application of existing own financial sources;

- By fiscal levers to create conditions for the formation of balanced local budgets;

- Subsequent establishment of monitoring mechanisms for targeted and efficient use of local budgets.

In order to strengthen profitable base of local budgets , you need to review the mechanism for calculating property taxes - land , property tax and tax on vehicles . The review showed their share of local budgets is very small. Consequently need to reduce the likelihood of benefits to increase rates . There are significant reserves . Since in practice, foreign property taxes bring huge profits to the local treasury, there property taxation carried at market value, and we have - Assessment BTI. Low levels of property taxation in Kazakhstan reduces incentives for its effective application , leads to different financial violations . Low level of penalties also provides the basis for evasion of these taxes.

Especially justified and economically feasible is to transfer the full payment of VAT on domestic goods to local budgets . This type of tax is a small part of the profits of the republican budget (11.6%) and has a particularly uniform division of the tax base. Besides , VAT revenues depend on the level of business formation , making incentives for local executive bodies in the creation of a favorable business climate .

In order to further improve inter-budgetary relations of the Republic of Kazakhstan in the priority should be to implement the following activities:

- Justified consolidate taxes between levels of government , thereby ensuring all levels of government finances pleased if full provision for their assigned public services;

- Regions interested in establishing its tax capacity , reducing dependence on transfers from the national budget (regulated revenues quotas) .

- Provide in the budget law compensatory mechanism proportional reduction budget withdrawals in case of declining tax revenues caused by changes in the socio- economic formation regions.

Develop standard outcome confirms the need of decentralization and tax sharing their profits with a distinct binding between levels of government , making the introduction of background in local government self-financing mechanisms , in which the education cost of each link is put in direct connectivity from earned income funds; statutory minimum budget of the regions with regard to economic , social and climatic factors .

In the method of determination of targeted transfers on the development of public institutions to consider not only economic but also social and specific data regions with special attention should be paid to increasing the mutual responsibility of members of intergovernmental relations to each other , to the people , institutions and organizations .