Сomparative analysis of the budget indicators of the republican budget for 2013-2015

Authors

  • S. A. Shoimbaeva Қазақ гуманитарлық заң университеті
  • R. M. Zhunusova Қазақ гуманитарлық заң университеті
  • A. K. Zhusupova Қазақ гуманитарлық заң университеті

Keywords:

republican budget, revenues and expenses, tax revenues, the National Trust, transfers, withdrawals budget, budget transfers, fi nancial assets, budget credits,

Abstract

The article describes the performance of the republican budget for 2013-2015 from the point of view of implementation of fi scal policy. Special attention is given to the formation of the budget revenue, including tax revenues by major species and transfers in the form of budget withdrawals and budget subventions. It also provides a comparative description of the structure and directions of budgetary loans, the analysis of costs related to the acquisition of fi nancial assets for evaluations such operations. One of the important parts of the national budget on the structure of the budget is the net lending, which is defi ned as the difference between outstanding and repayment of budget loans. The principle of continuity is closely interconnected with the principles of targeting and targeted nature of the budget, which assume the direction and use of tools in order to achieve performance results of each public body under their strategic plans, state and industrial programs.

References

1 Закон РК «О внесении изменений и дополнений в закон РК o pеспубликанском бюджете РК на 2012-2014 годы» от 23 октября 2012 года № 1340.

2 Закон РК «О республиканском бюджете на 2013-2015 годы» от 23 ноября 2012 года № 54-V.

3 Досаев Е.А. «Об итогах социально-экономического развития и исполнения государственного бюджета Республики Казахстан за 9 месяцев 2012 года»//Доклад Министра экономического развития и торговли Досаева Е.А. на заседании Правительства РК 23 октября 2012 г.

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