Manet Nurmaganbetova, Niyazbayeva Aigul
This article deals with forming tax revenues of local budgets in Kazakhstan. Local taxes and fees are significant in the tax system of Kazakhstan, since they are a stable and independent source of income for local budgets. At the same time, implement of some nationwide social tasks is impossible without local financial resources. Funds from local budgets allow stimulating and supporting entrepreneurship in the region. Local budgets also finance the costs of supporting the activities of state institutions and the implementation of budget investment projects in various areas. The author defines the economic nature and functions of local budgets. Foreign experience is studied in solving problems of strengthening local budget revenues on the example of Germany, Mexico, the United States and Russia. The activities carried out by the leadership of Kazakhstan on the development of local self-government are shown, and problems of intergovernmental relations are noted.