Analysis of the formation of incomes and expenditures of the republican budget of Kazakhstan.

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Л.Н.Гумилев атындағы ЕҰУ ХАБАРШЫСЫНЫҢ ЭКОНОМИКА сериясы, № 2•2018

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ISSN 2079-620Х

Л.Н. ГУМИЛЕВ АТЫНДАҒЫ ХАБАРШЫСЫНЫҢ ЕҰУ ЭКОНОМИКА СЕРИЯСЫ

ЭКОНОМИЧЕСКАЯ СЕРИЯ ВЕСТНИКА ЕНУ ИМЕНИ

Л.Н. ГУМИЛЕВА ECONOMIC SERIES OF THE

BULLETIN OF THE L.N. GUMILYOV ENU

№ 2•2018

2010 жылдан бастап шығады Founded in 2010

Издается с 2010 года

Жылына 4 рет шығады Published 4 times a year Выходит 4 раза в год

Астана, 2018

Astana, 2018

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Бас редакторы

С.Б. Мақыш

э.ғ.д., профессор (Қазақстан)

Бас редактордың орынбасары

А.М. Бакирбекова, э.ғ.к., доцент (Қазақстан)

Редакция алқасы

Алибекова Б.А. э.ғ.к. (Қазақстан) Байжолова Р.А. э.ғ.д., проф.(Қазақстан) Бейсенова Л.З. э.ғ.к., доцент (Қазақстан) Егембердиева С.М. э.ғ.д. (Қазақстан)

Керімбек Ғ. Е. э.ғ.к., доцент (Қазақстан) Кемел М. проф., э.ғ.д. (Қазақстан) Кирдасинова К.А. э.ғ.к., доцент (Қазақстан) Кучукова Н.К. э.ғ.д., проф. (Қазақстан) Мадиярова Д.М. э.ғ.д., проф. (Қазақстан) Майдырова А.Б. э.ғ.д., проф. (Қазақстан) Муталиева Л.М. э.ғ.к., доцент(Қазақстан) Никифорова Е.В. проф.(Ресей)

Санг Кю Ли проф.(Оңтүстік Корея) Сембиева Л.М. э.ғ.д., проф. (Қазақстан) Сидорович А.В. э.ғ.д., проф. (Ресей) Сыздыкбаева Б.У. э.ғ.д., проф. (Қазақстан) Толысбаев Б.С. э.ғ.д., проф. (Қазақстан) Урузбаева Н.А. э.ғ.д., проф. (Қазақстан) Шалболова У.Ж. э.ғ.д., проф. (Қазақстан)

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Л.Н. Гумилев атындағы ЕҰУ хабаршысының экономика сериясы

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Главный редактор

С.Б. Макыш

д.э.н., профессор (Казахстан)

Зам. главного редактора

А.М. Бакирбекова, к.э.н., доцент (Казахстан)

Редакционная коллегия

Алибекова Б.А. к.э.н. (Казахстан) Байжолова Р.А. проф., д.э.н.(Казахстан) Бейсенова Л.З. к.э.н., доцент (Казахстан) Егембердиева С.М. д.э.н. (Казахстан)

Керимбек Г. Е. к.э.н., доцент (Казахстан) Кемел М. проф., д.э.н. (Казахстан) Кирдасинова К.А. к.э.н.,доцент (Казахстан) Кучукова Н.К. проф., д.э.н. (Казахстан) Мадиярова Д.М. проф., д.э.н. (Казахстан) Майдырова А.Б. проф., д.э.н. (Казахстан) Муталиева Л.М. к.э.н., доцент (Казахстан) Никифорова Е.В. проф.(Россия)

Санг Кю Ли проф. (Юж. Корея) Сембиева Л.М. д.э.н., проф. (Казахстан) Сидорович А.В. д.э.н., проф. (Россия) Сыздыкбаева Б.У. д.э.н., проф. (Казахстан) Толысбаев Б.С. д.э.н., проф. (Казахстан) Урузбаева Н.А. д.э.н., проф. (Казахстан) Шалболова У.Ж. д.э.н., проф.(Казахстан)

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Ответственный секретарь, компьютерная верстка:

Д. Байтлесова, Е. Изтелеуова, И. Курмангалиев Экономическая серия вестника ЕНУ имени Л.Н. Гумилева

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5 МАЗМҰНЫ

Экономика

Амирбек А., Маханов K. Қазақстанның экспортын қабылдаушы мемлекеттердің негізінде еліміздің экспорттық күрделілік деңгейінің өлшенуі... 8 Мырзахмет М.К., Ахмаева Л., Борисова В., Каби К. Қазақстан жекеменшік университетінің ғылыми, өндірістік және білім беру саласындағы орындау... 21 Есеп және аудит

Карабаев Э.Б., Mукушев T.Б. Мемлекеттік аудиттің халықаралық тәжірибесі... 32 Туризм

Акимов Ж.М. Халықаралық туризмнің қазіргі жағдайы... 38 Подсухина О.В., Мусина К.П. Қазіргі туристік салада қалалық туризмнің рөлі мен маңызы... 44 Финансы

Жусупова А.К., Мейрембаева Д., Бейсембаева А. Қазақстан бюджеттің кіріс және шығыс бөлігін қалыптастыру талдау... 51 Менеджмент

Бакатова Ж.Е. Қазақстан Республикасындағы қоғамдық кеңестер институты: қазіргі жағдайы мен даму болашағы... 60 Казиев Б.Н. , Мартынов Л.М. Алматы қаласының мысалында менеджменттің геоақпараттық жүйесін қолдану... 65 Самиденов С.А., МартыновЛ.М. Қазақстан Республикасында аэроғарыштық техниканы құру үшін инновациялық жобалардың орындылығын бағалау тәсілдері мен әдістерін жүйелеу... 72

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CONTENTS

Economy

Amirbek A., Makhanov K. Determinants of Export Sophistication for Kazakhstan: A Destination- Based Approach ... 8 Myrzakhmet M.K., Akhmaeva L., Borissova V., Kabi K. Interaction of science, production and education in kazakhstani private Universities ... 21 Accounting and Auditing

Karabayev E.B., Mukushev T.B. International experience of state audit implementation... 32 Tourism

Akimov Zh.M. Current state of international tourism... 38 Podsukhina O.V., Mussina K.P. The role and importance of city tourism in modern tourist industry ... 44 Finance

Zhussupova A.K., Meirembayeva D., Beisembayeva A. Analysis of the formation of incomes and expenditures of the republican budget of Kazakhstan... 51 Managеment

Bakatova Zh. The Public Council of The Republic of Kazakhstan: the present state and

future prospects...

⁶⁰ Kaziyev B.N., Martynov L.M. Application of the geoinformation system of management on the example of the city of Almaty... 65 Samidenov S.A., Martynov L.M. Systematization of approaches and methods for assessing the feasibility of innovative projects for the creation of aerospace engineering in the Republic of Kazakhstan... 72

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7

СОДЕРЖАНИЕ Экономика

Амирбек А., Маханов K. Определители уровня сложности экспорта Казахстана: на основе переменных стран-получательниц экспорта... 8 Мырзахмет М.К., Ахмаева Л., Борисова В., Каби К. Взаимодействие науки, производства и образования в частных университетах Казахстана... 21 Учет и аудит

Карабаев Э.Б., Mукушев T.Б. Международный опыт осуществления государственного аудита... 32 Туризм

Акимов Ж.М. Текущее состояние международного туризма... 38 Подсухина О.В., Мусина К.П. Pоль и значение городского туризма в современной туристской индустрии ... 44 Финансы

Жусупова А.К., Мейрембаева Д., Бейсембаева А. Анализ формирования доходной и расходной части республиканского бюджета Казахстана... 51 Менеджмент

Бакатова Ж.Е. Институты общественных советов в Республике Казахстан: состояние и перспективы развития... 60 Казиев Б.Н., Мартынов Л.М. Применение геоинформационной системы менеджмента на примере города Алматы... 65 Самиденов С.А., Мартынов Л.М. Систематизация подходов и методов оценки реализуемости инновационных проектов по созданию аэрокосмической техники в Республике Казахстан... 72

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ФИНАНСЫ FINANCE

МРНТИ 06.73.15

A.K. Zhussupova, D.Meirembayeva, A.Beisembayeva

Евразийский национальный университет им. Л.Н. Гумилева, Астана, Казахстан (E-mail: aigera_76@mail.ru)

Analysis of the formation of incomes and expenditures of the republican budget of Kazakhstan Abstract. The article examines the indicators of the republican budget for 2013-2017 from the point of view of the implementation of the fiscal policy of the state. Particular attention is paid to the formation of the revenue side of budgets, including tax revenues for their main types and transfers in the form of budgetary exemptions and budgetary subventions. The study of dynamic changes in the formation of the revenue side of budgets, including tax revenues by their main types, as well as the volume of expenditures by functional groups, allows one to methodically evaluate their interrelations and the possibilities of implementing approved state development programs. The methodology of the study is the useing of methods of comparison and calculation of dynamic indicators, which characterize both the forecasted indicators of budgets, and the amount of financing of budget programs.

Keywords. The republican budget, revenues, expenditures, deficit, transfers, budget loans, tax revenues.

In accordance with the provisions of the Budgetary Code, the Republican Budget is a centralized monetary fund formed at the expense of tax and other revenues determined by the Budgetary Code.

The republican budget is intended for financial provision of tasks and functions of central governmental authorities, government institutions subordinate to them and implementation of all-republican public policies. Expenses of the republican budget are intended for the implementation of all-republican public policies, as well as financial support for the tasks and functions of central governmental authorities and government institutions subordinate to them (for example, the Government of the RK and the Ministry, the Parliament, the Supreme Court, authorities directly subordinate to the President of the Republic of Kazakhstan, etc.). The adoption of the republican budget is accompanied by the approval of the Supreme Soviet of the RK of the Law on the Republican Budget for the next three years.

Taxes in the amount of 1.6 trillion tenge were collected in the republican budget for the first quarter of 2017 in Kazakhstan. (Figure 1) Tax revenues for the state budget for the current period increased by 14

%. This year, tax revenues will increase by 600 billion tenge, or by 10 % compared to the previous period, amounting to 6.6 trillion tenge according to the plan. 72 % of them go to the republican budget and 28 % go to the local budget.

Figure 1. Tax revenues for the state budget (trillion tenge)

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Л.Н. Гумилев атындағы ЕҰУ ХАБАРШЫСЫНЫҢ ЭКОНОМИКА сериясы, № 2•2018

52 gov.kz/ru [1]

The main parameters of the republican budget show growth over the period 2013-2017. Thus, the revenues of the republican budget grew from 5.18 trillion tenge in 2013 up to 7.66 trillion tenge in 2016.

In 2017, the revenue was approved in the amount of 9.54 trillion tenge. Expenses of the republican budget for the same period increased from 5.7 trillion tenge (2013) up to 10.74 trillion tenge in 2017 or for 180%. For the period under review, the peak of the public budget loans issued from the republican budget falls on 2016 – 315 billion tenge (only 93.6 billion tenge were paid off), whereas in 2013 the amount of public budget loans was 122.1 billion tenge (83.9 billion tenge was repaid). There is no transition to the main parameters of the budget! The largest amount for the acquisition of financial assets was spent in 2014 (480 billion tenge), in 2017, this amount was approved in the amount of 162.4 billion tenge. The deficit of the republican budget in 2017 was approved in the amount of 1.55 trillion tenge, compared with 741.2 billion tenge in 2016, the growth of the budget deficit was 209%. (Figure 2)

Figure 2. The main parameters of the republican budget for 2013-2019, billion tenge

Source: The Figure was compiled by the authors on the basis of the data from: the Law of the RK dated November 29, 2016 No. 25-VI ZRK “On the Republican Budget for 2017-2019” [2],[3]

The revenue of the republican budget is formed in the form of tax and non-tax revenues, proceeds from the sale of fixed capital and transfers.

The main part of the tax revenues of the republican budget is the value added tax and corporate income tax.

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Figure 3. Incomes of the republican budget (2013-2019)

Source: The figure was compiled by the authors on the basis of the data “On the republican budget for 2013-2019”

[4]

Thus, the tax revenues of the republican budget amounted to: 3.5 trillion tenge or 67.8% of total tax revenue in 2013, 3.66 trillion tenge or 62% in 2014, 3.32 trillion tenge or 54.3% in 2015, 4.28 trillion tenge or 55.8% of all revenues of the republican budget in 2016. Despite the growth of tax revenues in 2017 in the amount of 4.79 trillion tenge, their ratio is reduced up to 50.2%. This change is due to an increase in the transfers revenues, the equity proportion of which was: in 2013 – 30.1%, 2014 – 35.6%, 2015 – 42.9%, in 2016 – 40.2%, and in 2017 – 48.74% of all revenues of the republican budget. (Figure 3)

Non-tax revenues amount to about 2% of the total revenue of the republican budget, and revenues from the sale of fixed capital usually not more than 0.3%.

Tax revenues are all types of taxes that are mandatory monetary payments to the budget, produced in certain amounts, which are irretrievable and non-repayable. Tax payments include other mandatory payments to the budget, such as fees, charges and duties established by the Tax and Customs Codes of the Republic of Kazakhstan.

The main part of the tax revenues of the republican budget is the value added tax and corporate income tax. (Figure 4)

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Figure 4. tructure of tax revenues of the republican budget in 2017.

Source: compiled by the authors on the basis of the official online resource of the SRC of the Republic of Kazakhstan http://kgd.gov.kz/ru [1]

The ratio of VAT in 2013 was 37.8% (1.33 trillion tenge) from the total volume of taxes of the republican budget, in 2014 – 32.7% (1.2 trillion tenge), in 2015 – 28.3% (944.4 billion tenge), the share of VAT revenues decreased, which was due to an increase in VAT refunds from the budget. In 2016, revenues from VAT amounted to 1.5 trillion tenge or 34.98%, and in 2017 they were approved in the amount of 1.73 trillion tenge, which is 36.15% of all tax revenues of the republican budget.

The CIT amounted to 29.4% (1.03 trillion tenge) in 2013, 31.9% in 2014 (1.17 trillion tenge), and in 2015 it was 36.7% (1.22 trillion tenge), in 2016 – 33.6% (1.44 trillion tenge), in 2017 the amount of CIT was approved at 1.6 trillion tenge, which in the equity proportion is 32.66%.

The next in terms of tax revenue are customs payments, which in 2013 amounted to 863 billion tenge (24.6%), 2014 – 1.08 trillion tenge (28.3%), 2015 – 793 billion tenge (26.3%), 2016 – 863.89 billion tenge (20.2%), and in 2017 were approved in the amount of 1.10 trillion tenge (22.91%).

The revenues for the use of natural and other resources in the equity proportion are about 5% and are the fourth largest among all tax revenues of the republican budget, in 2017 were approved in the amount of - 239.55 billion tenge (5%). Excises in the revenues of the republican budget constitute a relatively small part from 1% to 2% of the total amount of tax revenues, and in 2017, were approved in the amount of 96.1 billion tenge. It should be noted that the republican budget receives excises on goods imported into Kazakhstan; for crude oil and gas condensate, and the remaining types of excises for goods produced in the territory of the Republic of Kazakhstan (for tobacco products, alcohol, gasoline, etc.) come to the local budget.

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Table 1 – Tax revenues to the state budget by region March 2017 (billion tenge)

Regions Total Growth out of year

2017/03 2016/03 2016/03

Almaty 418,9 403,0 15,9 4,0%

Atyrau 241,2 193,0 48,2 25,0%

Astana 221,0 224,7 -3,7 -1,6%

Mangistau 82,1 74,7 7,4 9,9%

Almaty region 76,6 55,9 20,7 37,1%

Estern region of RK 74,2 48,1 26,1 54,3%

Aktobe 71,0 52,4 18,6 35,4%

South region of RK 69,8 62,5 7,4 11,8%

Karaganda 68,0 40,6 27,4 67,5%

Western region of RK 65,7 54,4 11,3 20,7%

Pavlodar 37,2 47,1 -9,9 -21,0%

Kostanay 36,6 25,8 10,8 42,0%

Akmola 30,4 22,2 8,2 36,8%

Kyzylorda 23,5 18,9 4,6 24,2%

North region of RK 16,2 13,2 3,0 22,5%

Zhambyl 16,0 16,2 -0,2 -1,4%

Source - was compiled by the author on the basis of SRC of the RK data http://kgd.gov.kz/ru

Based on the data in this Table-1, we see that the greatest number of taxes to the government budget comes from Almaty, Atyrau Region, Astana and Mangistau Region, which in turn are donor regions in the Republic of Kazakhstan. Every year the budgetary funds are withdrawn from the budgets of the above- mentioned regions, which can be used to help the subsidized regions of Kazakhstan.

The remaining tax revenues of the republican budget (gambling tax, fees for conducting entrepreneurial and professional activities, public due, other taxes on international trade and operations) make only about 2% of all tax revenues of the republican budget.

Social tax, individual income tax, property tax, land tax, vehicle tax, most of the excises and others go into the local budgets of the country.

Receipts of transfers are receipts of transfers from one level of the budget to another, and from the National Fund of the Republic of Kazakhstan to the republican budget and then to local budgets and vice versa. Transfers between the levels of budgets are divided into general transfers, special current transfers, and special transfers for development.

The receipt of transfers in the republican budget are formed at the expense of: transfers from the regional budgets, budgets of Almaty and Astana, as well as transfers from the National Fund to the republican budget. As indicated above, in recent years, the share of transfers received in the revenues of the republican budget has increased and is 48.7% of all revenues of the republican budget in 2017, mainly due to the increase in transfers from the National Fund, which in turn consist of guaranteed and targeted transfers.

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Figure 6. Receipts of transfers to the republican budget, 2014-2019, billion tenge Source: compiled by the authors on the basis of the official online resource of SRC of the RK data

http://kgd.gov.kz/ru

As can be seen from Figure 6, the main share in the transfers is accounted for by a guaranteed transfer from the National Fund, the amount of which is determined in absolute fixed value and approved by the law of the Republic of Kazakhstan on the republican budget for three years. According to the Concept of Formation and Use of the National Fund of the Republic of Kazakhstan, the following amounts of the guaranteed transfer from the National Fund were approved: in 2014, - 1.48 trillion tenge, 2015 – 1.7 trillion tenge, in 2016 – 2.48 trillion tenge, which is 146% more than in the previous year, in 2017 the amount of the guaranteed transfer was increased upto 2.88 trillion tenge and make almost 30% of all revenues of the republican budget. [5], [6], [7]. The active use of the funds of the National Fund of the Republic of Kazakhstan is also associated with the transition to a floating exchange rate of the national currency – tenge, as well as with the fall of global oil prices. Starting from 2020, the amount of the guaranteed transfer to the republican budget will be fixed in absolute value in tenge and set at 2 trillion tenge, which corresponds to the policy.

At the same time, for the purpose of smooth transition to a new rule for the formation and use of the funds of the National Fund of the Republic of Kazakhstan, the amount of the guaranteed transfer from the National Fund to the republican budget will be lowered on a phase basis in order to stabilize the use of the fund’s assets:

in 2018 – 2.6 trillion tenge;

in 2019 – 2.3 trillion tenge;

in 2020 and the following years - 2 trillion tenge. [8], [9].

Special transfers are transferred to the republican budget for the purposes determined by the President of the Republic of Kazakhstan. For example, in 2017 the special transfers are allocated for the construction and reconstruction of roads, an increase in the charter capital of Astana International Airport JSC, Samruk- Kazyna Sovereign Wealth Fund JSC, Baiterek National Holding, for the allocation of special transfers for the development of regional budgets and budgets of Astana and Almaty and others.

In addition to transfers from the National Fund, the republican budget also receives transfers from the regional budgets, budgets of Almaty and Astana. Exemptions to the republican budget are carried out only

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from 4 budgets: Mangistau Region, Atyrau Region and budgets of Almaty and Astana, which are donors, and subventions are transferred to all the other 12 subsidized regions. [10]

Budget expenses are such expenses of budgetary funds, which are directly related to their development, performance by the government authorities of the functions and powers assigned to them. The main indicator that determines the category of costs is the allocation of budget funds on a non-refundable basis.

Comparing costs with other types of expenses, such as budget lending, the acquisition of financial assets, repayment and servicing of loans, which unlike costs are returnable, i.e. must be returned to the appropriate budget on certain conditions.

References

1. Официальный интернет-ресурс Комитета госдоходов Министерства финансов РК. [Электрон. ресурс]. – URL: http://kgd.gov.kz/ru.

2. Отчеты правительства об исполнении республиканского бюджета за 2013, 2014, 2015, 2016

3. О республиканском бюджете на 2017-2019 годы: закон Республики Казахстан от 29 ноября 2016 №. 25- VZRK. [Электрон. ресурс]. -2017. –URL: https://online.zakon.kz/Document/?doc_id=35276520. (Дата обращения:

30.07.2018).

4. О республиканском бюджете на 2013-2015 годы: закон Республики Казахстан от 23 ноября, 2012. №54- V. [Электрон. ресурс]. -2013. –URL: https://online.zakon.kz/Document/?doc_id=31295908 (Дата обращения:

30.07.2018).

5. О гарантированном трансферте из Национального фонда РК на 2013-2015 годы: закон Республики Казахстан от 20 ноября, 2012 г. № 52- VZRK. -[Электрон. ресурс]. 2015. –URL: https://tengrinews.kz/zakon/

parlament_respubliki_kazahstan/hozyaystvennaya_deyatelnost/id-Z1400000258/ (Дата обращения: 30.07.2018).

6. О гарантированном трансферте из Национального фонда РК на 2014-2016 годы: закон Республики Казахстан от 29 ноября, 2013 г. № 147- VZRK. -[Электрон. ресурс]. 2014 –URL:http://egov.kz/cms/ru/law/list/Z1300000147 (Дата обращения: 30.07.2018).

7. О гарантированном трансферте из Национального фонда РК на 2015-2017 годы: закон Республики Казахстан от 28 ноября 2014 г. № 258-VZRK.

8. О гарантированном трансферте из Национального фонда РК на 2016-2018 годы: закон Республики Казахстан от 30 ноября 2015 г. № 427-VZRK. -[Электрон. ресурс]. 2015. –URL: https://zakon.uchet.kz/rus/docs/

Z1500000427 (Дата обращения: 30.07.2018).

9. О гарантированном трансферте из Национального фонда РК на 2017-2019 годы: закон Республики Казахстан от 29 ноября, 2016 г. № 23-VI ZRK. -[Электрон. ресурс]. 2014 –URL: http://online.zakon.kz/Document/?doc_

id=34412411 (Дата обращения: 30.07.2018).

10. Utibayeva G., Utibayev B., Zhussupova A. Prediction Parameters of the Republican Budget for 2016-2018 and their Analysis// Journal of Advanced Research in Law and Economic. -2016.-Vol. VII. -Issue.- 4(18).- P.945-955.

А.К. Жусупова, Д. Мейрембаева, А. Бейсембаева

Л.Н. Гумилев атындағы Еуразия ұлттық университеті, Астана, Қазақстан

Қазақстан бюджеттің кіріс және шығыс бөлігін қалыптастыру талдау

Аннотация. Мақала фискалдық саясатты іске асыру тұрғысынан 2013-2017 жылдарға арналған республикалық бюджет параметрлерін сипаттайды. Ерекше назар фискалдық жеңілдіктер мен бюджеттік субсидиялар түрінде салық түсімдерінің және трансферттердің негізгі түрлері, соның ішінде бюджет табыстарын қалыптастырудың, беріледі. функционалдық топтар бойынша шығындардың салықтық олардың негізгі түрлері бойынша түсімдер мен көлемін, соның ішінде бюджет табыстарын қалыптастырудың динамикалық өзгерістер, зерттеу әдістемелік дұрыс қарым-қатынасын және бекітілген мемлекеттік даму бағдарламаларын жүзеге асыру мүмкіндігін бағалауға мүмкіндік береді. Ғылыми-зерттеу әдістемесі мен әдістері картаға бюджеттік бағдарламалардың қаржыландыру бюджет қайраткерлері мен көлемін сипаттайтын динамикалық параметрлерін есептеу пайдалану жасады.

Түйін сөздер. Республикалық бюджет, кірістер, шығыстар, тапшылық, трансферттер, бюджеттік кредиттер, салық түсімдері.

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58

А.К. Жусупова, Д. Мейрембаева, А. Бейсембаева

Евразийский национальный университет им. Л.Н. Гумилева, Астана, Казахстан

Анализ формирования доходной и расходной части республиканского бюджета Казахстана Аннотация. В статье рассмотрены параметры республиканского бюджета за 2013-2017 годы с точки зрения реализации фискальной политики государства. Особое внимание уделено формированию доходов бюджета, включая основные виды налоговых поступлений и трансферты в форме бюджетных изъятий и бюджетных субвенций. Изучение динамических изменений в формировании доходной части бюджетов, в том числе налоговых поступлений по основным их видам, а также объемов затрат по функциональным группам, позволяет методически правильно оценить их взаимосвязи и возможности реализации утвержденных государственных программ развития. Методологию исследования составили использование методов сопоставления и расчетов динамических показателей, характеризующих как показатели бюджетов, так и объемы финансирования бюджетных программ.

Ключевые слова. Республиканский бюджет, доходы, затраты, дефицит, трансферты, бюджетные кредиты, налоговые поступления.

References

1. Official Internet resource of the Committee of State Revenues of the Ministry of Finance of the Republic of Kazakhstan [Electronic resource]. Available at: http://kgd.gov.kz/ru.

2. Annual reports on the execution of the republican budget for 2013, 2014, 2015, 2016.

3. O respublikanskom bjudzhete na 2017-2019 gody: zakon Respubliki Kazahstan ot 29 nojabrja 2016 №. 25-VZRK [Law of the Republic of Kazakhstan dated November 29, 2016 No. 25-VI ZRK «On the republican budget for 2017-2019»] [Electronic resource]Available at: https://online.zakon.kz/Document/?doc_id=35276520. (accessed:

30.07.2018).

4. O respublikanskom bjudzhete na 2013-2015 gody: zakon Respubliki Kazahstan ot 23 nojabrja, 2012. №54-V.

[Law of the Republic of Kazakhstan dated November 23, 2012 No. 54-V «On the Republican Budget for 2013- 2015»]. [Electronic resource]. 2013. Available at: https://online.zakon.kz/Document/?doc_id=31295908. (accessed:

30.07.2018).

5. O garantirovannom transferte iz Nacional’nogo fonda RK na 2013-2015 gody: zakon Respubliki Kazahstan ot 20 nojabrja, 2012 g. № 52- VZRK [Law of the Republic of Kazakhstan as of November 20, 2012 No. 52-V.

«On Guaranteed Transfer from the National Fund of the Republic of Kazakhstan for 2013-2015»]. [Electronic resource]. 2015.Available at: (accessed: 30.07.2018). https://tengrinews.kz/zakon/parlament_respubliki_kazahstan/

hozyaystvennaya_deyatelnost/id-Z1400000258/ (accessed: 30.07.2018).

6. O garantirovannom transferte iz Nacional’nogo fonda RK na 2014-2016 gody: zakon Respubliki Kazahstan ot 29 nojabrja, 2013 g. № 147- VZRK. [Law of the Republic of Kazakhstan dated November 29, 2013, No. 147-V ZRK. «On Guaranteed Transfer from the National Fund of the Republic of Kazakhstan for 2014-2016»] [Electronic resource]. 2014. Available at: http://egov.kz/cms/ru/law/list/Z1300000147 (accessed: 30.07.2018).

7. O garantirovannom transferte iz Nacional’nogo fonda RK na 2015-2017 gody: zakon Respubliki Kazahstan ot 28 nojabrja 2014 g. № 258-VZRK [Law of the Republic of Kazakhstan of November 28, 2014 No. 258-VZRK. «On Guaranteed Transfer from the National Fund of the Republic of Kazakhstan» for 2015-2017 «]

8. O garantirovannom transferte iz Nacional’nogo fonda RK na 2016-2018 gody: zakon Respubliki Kazahstan ot 30 nojabrja 2015 g. № 427-VZRK [On Guaranteed Transfer from the National Fund of the Republic of Kazakhstan for 2016-2018: Law of the Republic of Kazakhstan No. 427-VZRK of November 30, 2015] [Electronic resource]. 2014.

Available at: https://zakon.uchet.kz/rus/docs/Z1500000427 (accessed: 30.07.2018).

9. O garantirovannom transferte iz Nacional’nogo fonda RK na 2016-2018 gody: zakon Respubliki Kazahstan ot 30 nojabrja 2015 g. № 427-VZRK [Law of the Republic of Kazakhstan dated November 29, 2016 No. 23-VI ZRK. «On Guaranteed Transfer from the National Fund of the Republic of Kazakhstan for 2017-2019»] [Electronic resource].

2014. Available at: http://online.zakon.kz/Document/?doc_id=34412411 (accessed: 30.07.2018).

10. O garantirovannom transferte iz Nacional’nogo fonda RK na 2017-2019 gody: zakon Respubliki Kazahstan ot 29 nojabrja, 2016 g. № 23-VI ZRK [Gulzhan Utibayeva, Begendyk Utibayev, Aigerim Zhussupova. Prediction Parameters of the Republican Budget for 2016-2018 and their Analysis, Journal of Advanced Research in Law and Economic, .VII Issue.- 4(18).- P.945-955] (2016).

Сведения об авторах:

Жусупова А.К.– э.ғ.к., “Қаржы” кафедрасының доценті, Л.Н. Гумилев атындағы Еуразия ұлттық университеті, Астана, Қазақстан.

Мейрембаева Д. - экономика факультетінің студенті, Л.Н. Гумилев атындағы Еуразия ұлттық университеті, Қажымұқан көш. 2, Астана, Қазақстан.

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Бейсембаева А. - экономика факультетінің студенті, Л.Н. Гумилев атындағы Еуразия ұлттық университеті, Астана, Қазақстан.

Zhussupova A. - PhD in Economics, associate professor of «Finance» department, L.N. Gumilyov Eurasian National University., Astana, Kazakhstan.

Meirebayeva D. – student of economic faculty, L.N. Gumilyov Eurasian National University, Astana, Kazakhstan.

Beisenbayeva А. – student of economic faculty, L.N. Gumilyov Eurasian National University, Astana, Kazakhstan.