Abstract
The state, with the help of financial resources, finances all spheres of economic life and thereby affects the interests of every inhabitant, every subject of economic activity. In connection with the curr ent crisis affecting all economic processes, attention to finance, in particular to public finances, is becoming heightened. A lot of scientific works, as well as publications, are devoted to research on this topic. For example, in the work of R. Musgrave and P. Musgrave [1], J. Stiglitz [2], it was proposed to use the method of cost -benefit analysis when making budget decisions; the issues of effective management of budget expenditures, the solution of the problems of the effectiveness of budget expenditur es in the Republic of Kazakhstan were considered by Z.D. Iskakova, A.B. Zeinelgabdin, K.K. Ilyasov, Zh.M. Elubaeva, N.R. Veselskaya, M.T. Kakimzhanov and others. The problems of public spending in the Republic of Kazakhstan are a huge layer in the doctrine and practice of public administration. And the decision here depends on how quickly the financial system develops, how resource management is linked to laws, how responsibly the authorities approach the planning of financial resources and their use. Hence, if we consider the concept of public spending as part of the concept of public finance, then we can say that public finance cannot be fully expressed and understood without its components: public revenues, public spending.