ASSESSMENT AND ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF INTER-BUDGETARY RELATIONS

Замира Башу, Aigul Alibekova, Rakhat Arzikulova

2023

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DOI 10.55871/2072-9847-2023-60-3-76-86
Data confidence 70 medium
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Abstract

In the context of modern conditions, the problems of auditing the effectiveness of inter-budgetary relations are becoming increasingly relevant.The article reveals the content of the concept of efficiency of inter-budgetary relations, which is considered as a research work requiring flexibility, imagination and a high level of analytical skills. In this scientific article, the issues of state audit of the effectiveness of inter-budgetary relations are considered and a number of methods for analyzing and evaluating the effectiveness and efficiency of inter-budgetary relations are considered. Within the framework of the scientific article, the indicators proposed for assessing the effectiveness of inter-budgetary relations are proposed.The main purpose of this article is to evaluate and analyze the effectiveness of inter-budgetary relations in the Turkestan region. Based on the proposed indicators, the degree of financial independence of the Turkestan region is calculated. Within the framework of the study, methods of analysis and evaluation of the effectiveness and efficiency of inter-budgetary relations were applied.The results of the analyses showed the dependence of the Turkestan region on transfers, which on average account for 88% of the total revenue. The imbalance of budgets, the differentiation of the socio-economic development of regions and the increase in the number of subsidized territories are problems that require the improvement of the system of inter-budgetary relations.Conclusion: the study confirms the hypothesis of insufficient efficiency and effectiveness of inter-budgetary relations in the Turkestan region, expressed in the dependence of the region on transfers, a high level of budget inequality, differentiation of socio-economic development of regions and an increase in the number of subsidized territories.