Abstract
The purpose of the study is to identify the role and significance, the main problems of fiscal decentralization as a mechanism for managing the budget of the fourth level. Identification of possible mechanisms for increasing the tax base of an independent budget with the help of fiscal decentralization.Research methodology. For general research, theoretical methods of research, analysis and synthesis, a systematic approach were used. Economic analysis (horizontal and vertical analysis) using qualitative and quantitative research methods was used to analyze independent budget revenues in Kazakhstan.Originality / value of the study. The analysis of fiscal decentralization as a mechanism for managing the fourth-level budget, the analysis of fourth-level budget revenues in Kazakhstan for 2019-2021, the priorities, competencies and responsibilities assigned to state and local government bodies are considered. The main directions of decentralization reform and recommendations for improving the efficiency of fourth-level budget management are identified.Findings: concrete conclusions are proposed based on the results of the implementation of this multifaceted trend. The main conditions for the effective functioning of any level of government are: accountability, transparency and control; possession of clearly defined powers and functions; availability of a personal budget with permanent sources of income; ownership of property.