Analysis of the formation of incomes and expenditures of the republican budget of Kazakhstan

Abstract

The article examines the indicators of the republican budget for 2013-2017 from the point of view of the implementation of the fiscal policy of the state. Particular attention is paid to the formation of the revenue side of budgets, including tax revenues for their main types and transfers in the form of budgetary exemptions and budgetary subventions. The study of dynamic changes in the formation of the revenue side of budgets, including tax revenues by their main types, as well as the volume of expenditures by functional groups, allows one to methodically evaluate their interrelations and the possibilities of implementing approved state development programs. The methodology of the study is the useing of methods of comparison and calculation of dynamic indicators, which characterize both the forecasted indicators of budgets, and the amount of financing of budget programs.