Аннотация
Fiscal decentralization has become one of the most importantreforms for countries with transitional economies, facilitating effective resourceallocation and local decision-making. Kazakhstan has implementeddecentralization reforms as part of its economic policies to strengthen theprosperity of regional economies. This dissertation provides a comprehensivereview of fiscal decentralization in Kazakhstan, analyzing the evolution,challenges, and prospects of intergovernmental relations in light of the recentreform that started in 2020, which involves delivering SME corporate taxrevenue to local budgets.