Abstract
The purpose of the study is to study the current state, directions and opportunities in the development of local self-government in the Republic of Kazakhstan, its place and role in the development of active participation of citizens of society, expanding the independence of regional government, the embodiment of the potential in the management of their own budget process. Materials on the current state of the budgeting system of local self-government in the Republic of Kazakhstan were studied, and on this basis proposals for its improvement were elaborated. One of the important directions of the adopted innovations is the gradual implementation of a separate direct budget in a separate city, village, settlement, rural district, and at the same time increasing the powers of local governments in their financial provision. The value of the study lies in the need to assess the reforms undertaken to create an independent budget with the transfer of part of the communal property to the local government, which contributes to increasing the powers of these bodies in the allocation of this property and budget allocation. As for the results of the study, the questions of understanding of local self-government bodies in accordance with international standards, as well as the delimitation of functions and competencies between local public administration and self-government, including the mechanisms of their budgeting have been identified.