Comparative analysis of budget revenues in the North Kazakhstan region.

According to the results of 9 months of 2021, the state budget of the North Kazakhstan region received 79 billion tenge of taxes and payments within the competence of the SRC, including 34.1 billion tenge to the republican budget, 44.9 billion tenge to the local budget. The rate of receipts by the same period in 2020 amounted to 116.3% or more by 11.1 billion tenge.

Industry analysis for 9 months of 2021 showed that the largest amounts of revenue fall on the following industries:

Wholesale and retail trade – 22% or 17.3 billion tenge;

Manufacturing industry – 16.3% or 12.9 billion tenge;

Agriculture – 15.3% or 12.1 billion tenge;

Transport and warehousing – 7.5% or 5.9 billion tenge;

Electricity supply – 6.4% or 5.1 billion tenge.

According to statistics for 8 months of 2021, the production rates are positive in the main sectors of the economy: industry, construction, agriculture. But, in such industries as wholesale and retail trade, transport and warehousing, the pace is reduced.

So,

• the industrial sector of the region provided output in January-August 2021 - 221.0 billion tenge, which is 7.5% more than in January-August 2020;
• in the manufacturing industry, production volumes increased by 8.8%;
• in water supply, waste collection, treatment and disposal, pollution elimination activities - by 21.1%;
• in the mining industry, production volumes decreased by 1.1%;
• the volume of gross output of agricultural products (services) in January-August 2021 amounted to 240.9 billion tenge, which is 0.6% more than the same period in 2020;
• the volume of cargo turnover in January-August 2021 amounted to 26 million. tcm (taking into account the estimated volume of cargo turnover of individual entrepreneurs engaged in commercial transportation), or 75.7% compared to the same period in 2020;
• the volume of passenger turnover amounted to 355.2 million pcm, or 36.6% by January-August 2020;
• the volume of construction works (services) amounted to 51.3 billion tenge, or 106.8% by January-August 2020.

At the same time, in terms of tax revenues, the rate of receipts outstrips the growth of the regional economy.

Branches of the economy	The pace for 8 m. according to statistics,%	The rate of tax revenues for 8 m.,%	Rate deviation
1	2	3	4
Gross output of agricultural products (services)	100,6	127,1	26,5
construction works	106,8	123,8	17,0
Mining industry	98,9	135,9	37,0
Manufacturing industry	108,8	131,0	22,2
Wholesale and retail trade	111,3	117,6	6,3

In order to increase tax revenues to the budget, tax administration is constantly being carried out. The work has been strengthened and is being carried out in all areas of activity. Task forces have been created for public procurement, for construction organizations, for agricultural producers, administration is carried out using electronic invoices, third-party database information. For the management of large taxpayers, work is being carried out on the administration of both republican monitoring enterprises and large enterprises in the region.

For more precise work, an action Plan has been developed to identify additional reserves.

For 9 months of 2021, reserves received 6.1 billion tenge. (including, to the Republican Budget - 4.9 billion tenge, the local budget - 1.2 billion tenge), the share of the total amount of receipts in the competence of the SRC is 8% (receipts in the competence – 79.0 billion tenge). The largest amounts are provided due to: administration of electronic invoices - 1.7 billion tenge, desk control - 1.0 billion tenge, tax audits - 0.6 billion tenge, etc.