According to the National Plan, the budget of local self-government as an independent level of the state budget is being implemented in our country in stages. Since 2018, an independent budget of the IAS has been introduced. At this stage, the local government budget, as the 4th level of the state budget, has been implemented in more than 1,000 rural districts with a population of over 2 thousand people. The third and final stage provides for the transition from January 1, 2020 to the fourth level of the budget of cities of regional significance, towns, villages and rural districts with a population of 2,000 people and below. In addition, as part of the implementation of this project, it is planned to introduce mechanisms for citizen participation in the discussion of draft relevant budgets.
The formation of an independent budget makes it possible to expand the possibility of akims in solving topical issues of local importance and the participation of citizens in the decision-making process aimed at the development of their village, settlement. It should be noted that the new budget level will be formed at the expense of income from tax and non-tax payments in the form of:
- individual income tax on income not taxed at the sources of payment;
- tax on the property of individuals;
- tax on transport from individuals and legal entities;
- land tax from individuals and legal entities on the lands of settlements;
- fees for the placement of outdoor (visual) advertising in the right-of-way lane of highways passing through the territories of cities of regional significance, villages, towns, rural districts;
- from the lease of state property of communal property;
- voluntary fees of individuals and legal entities;
- fines levied for administrative offenses provided for The Code of the Republic of Kazakhstan "On Administrative Offenses";
- income from the sale of communal property, as well as transfers from the district budget.
Thus, independent budgets of the 4th level will make it possible to plan and use budget funds more effectively, taking into account the needs of the population for the improvement and landscaping of settlements, construction, reconstruction, repair and maintenance of highways, organization of water supply to settlements, preschool education and training, and so on, which ultimately will contribute to improving people's living conditions and the appearance of settlements.