Issues of forming the revenue side of local budgets in Kazakhstan and abroad

The article is devoted to such important indicators and tax policy as local taxes. The article also reviews the role of local budgets in formulating the overall budget of the republican budget, formulating international fiscal budget. The article also reviews the role of local budgets in formulating the overall budget of the republican budget. In the article, the analysis of the model of interbudgetary relations with the Chinese model, the American model, the German model. The comparative table compares the unitary and federation form of the board. The data of Aktyubinsk region’s budget and receipt of the transport tax in the Republic of Kazakhstan were used. The materials are based on current economic development data, current legislation, and also the Address of the President of the Republic of Kazakhstan and other regulatory legal acts. Purpose of the study: is to determine the role and importance of local taxes, fees in the formation of the revenue side of local budgets in Kazakhstan and abroad, to consider one of the main tasks of the state revenue authorities to implement the revenue side of the budget, to conduct a comparative analysis of the formation of local budgets in Kazakhstan and abroad Research methods: The methods of scientific research were used in the article: analysis, synthesis, generalization, system analysis, comparative analysis, observation. The following activities were carried out during the research: determination of the role and importance of local taxes, levies in the formation of the revenue side of local budgets in Kazakhstan and abroad, the study of one of the main tasks of the state revenue authorities in the execution of the revenue side of the budget, and the comparative analysis of the formation of local budgets in Kazakhstan and abroad. Results: The results of the survey show that local budgets in Kazakhstan are mainly provided by tax revenues, namely, through local taxes and fees

Comparative analysis of local taxation in Kazakhstan and Turkey

Return of duties matter in regions local budgets of Kazakhstan is considered in this article. The important role and value of local budgets, which may be considered a financial base of many-sided activity of local authority bodies and management, is reviewed in the paper, as well as the problems of local budgets in Kazakhstan. On the basis of statistical data on the dynamics of tax revenues, the budget of Kazakhstan is analyzed, along with the role of local taxes in regions’ budgeting of Kazakhstan. Special emphasis is given to the theory of fiscal federalism. I also review the international experience of the local taxation on the example of Turkey, focusing on Kazakhstan and Turkish experience of national income redistribution through the budget, as well as relying on the Aktyubinsk region as a case study for budget implementation. On the basis of the conducted research problems of local budgeting, I reveal the redistributions of receipts through the republican budget. The author has drawn conclusion that the level of tax revenues and tax capacity of the region significantly influence opportunities and quality of economic growth of the region. The author suggests that budgeting of all levels has to be based on the scientific forecast of revenues of the budget, develop technique of forecasting profitable opportunities of local budgets