Аңдатпа
Return of duties matter in regions local budgets of Kazakhstan is considered in this article. The important role and value of local budgets, which may be considered a financial base of many-sided activity of local authority bodies and management, is reviewed in the paper, as well as the problems of local budgets in Kazakhstan. On the basis of statistical data on the dynamics of tax revenues, the budget of Kazakhstan is analyzed, along with the role of local taxes in regions’ budgeting of Kazakhstan. Special emphasis is given to the theory of fiscal federalism. I also review the international experience of the local taxation on the example of Turkey, focusing on Kazakhstan and Turkish experience of national income redistribution through the budget, as well as relying on the Aktyubinsk region as a case study for budget implementation. On the basis of the conducted research problems of local budgeting, I reveal the redistributions of receipts through the republican budget. The author has drawn conclusion that the level of tax revenues and tax capacity of the region significantly influence opportunities and quality of economic growth of the region. The author suggests that budgeting of all levels has to be based on the scientific forecast of revenues of the budget, develop technique of forecasting profitable opportunities of local budgets.