Abstract
Currently, the inter-budget relations plays a crucial role in the life of states. In this regard, this article addresses the issues of inter-budget relations in Kazakhstan. The topic of reform was considered, which was mentioned in the message of the Head of State Kasim-Zhomart Tokayev to the people of Kazakhstan of September 2, 2019. Approaches to the content and organization of the concept of "inter-budget relations" have been analysed. Consideration of the opinion of Kazakhstan and abroad scientists. Shown descriptions of the principles on which inter-budget relations are based, conclusions on approaches to the organization of inter-budget relations. Regulation of inter-budget relations is the main mechanism for their effectiveness. Financial alignment is the way to provide financial resources. The entire analysis on the topic is based on economic literature and financial practice.