The reform of intergovernmental relations on the basis of financial decentralization of public administration in Kazakhstan

Abstract

In this article the authors considers the reform of intergovernmental fiscal
relations on the basis of finance decentralization of public administration
in Kazakhstan. In the context of the budget unitary economic interests of
the local authorities depend on the state. The sources of income of local
authorities are intergovernmental transfers, which are allocated by the state.
For our country, along with the principles of Unitarianism necessary concept
of fiscal federalism. That, in turn, strengthens state control quality parameters
of services to the people and the decentralization of the budget. The introduction
of a mixed model of financial and tax structure will enable the development
of the local financial system, helps to regulate the budget, improvement of
inter-budgetary relations, and on the other hand will reduce the inefficiency of
government regulation and equalization of input and output capacity of local authorities.
On the other hand, by increasing the regulatory functions of the central
government provides fiscal independence of local authorities.
Formation of an effective system of local funds is directly related with
the development of an effective system of decentralization of the state
budget, and provides sources of income restrictions and costs of powers
between levels of the budget.