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

Summary/Abstract: 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 budgetof the republican budget, formulating international fiscal budget. The article alsoreviews the role of local budgets in formulating the overall budget of the republicanbudget. In the article, the analysis of the model of interbudgetary relations with theChinese model, the American model, the German model. The comparative tablecompares the unitary and federation form of the board. The data of Aktyubinskregion’s budget and receipt of the transport tax in the Republic of Kazakhstan wereused. The materials are based on current economic development data, currentlegislation, and also the Address of the President of the Republic of Kazakhstan andother 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 therevenue side of the budget, to conduct a comparative analysis of the formation oflocal budgets in Kazakhstan and abroadResearch 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 therole and importance of local taxes, levies in the formation of the revenue side oflocal budgets in Kazakhstan and abroad, the study of one of the main tasks of thestate revenue authorities in the execution of the revenue side of the budget, and thecomparative analysis of the formation of local budgets in Kazakhstan and abroad.Results: The results of the survey show that local budgets in Kazakhstan aremainly provided by tax revenues, namely, through local taxes and fees.

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