Page 2 - Annotation

The degree of knowledge of the topic.The issues of forming an
independent budget for local self-government have served as the basis for many
scientific studies.
From foreign authors Ardanaz M, Otálvaro-Ramírez S, Carcaba A, Arrondo
R, Gonzalez E, L. Zhang and W. Yuan, Klobučník Michal, Bačík Vladimír,
Ahrens, T., Ferry, L, Sipos A, Aaberge R, Eika L, Akilli H., H. Serkan Akilli,
Basurto M.P, Dupas P., Robinson J, Tang W. Marin R, investigated local
government issues.
Among the Russian authors, Shulgina I. V., Dureev S. P., Kozhevnikov O.
A.,Sultanov E. B., Teplyakov I. I. Voitovich V. Yu., Malyavkina. N. V. Agibalov.
Yu. V. Pavlov comprehensively investigated the participation of citizens in the
management of local issues.
Among the domestic authors, the problems of local self-government,
regional economy, financial and economic foundations of local self-government
and independent budget management are studied by Burlakov L. N., Aitenova Sh.,
Zharas A., Asaubaev R., Bokaev B.N., Ismailova R. A., Shiyan O. V. The
formation, efficiency and effectiveness of budget expenditures in the Republic of
Kazakhstan are investigated by Zeynelgabdin A. B.
The main purpose of the study is to develop proposals for improving the
independent budget of local self-government by expanding the tax base of the local
budget, increasing the efficiency of using budget funds, and providing a
mechanism for public participation in budget management.
Research objectives:
1. To study the basic concepts of the local government budget.
2. Research of foreign models of the independent budget of the LSG.
3. To analyze trends in the implementation of the fourth-level budget in

Kazakhstan.
4. Creation of an effective mechanism for replenishment and management of the
budget of the fourth level.
5. Development of proposals for the formation of an institution for attracting the
population to local government.
6. Optimization of the communal property management process.
The object of the study is the budget of the fourth level of local government.
The subject of the study is a set of legal, socio-economic relations that arise in the
process of forming and executing an independent budget of local government, and
mechanisms for regulating this process.
The theoretical significance of the problem of forming an independent
budget of the fourth level of local government requires extensive theoretical
research.
The scientific novelty of the work consists in the presentation of new
theoretical and applied ideas aimed at solving urgent scientific problems aimed at
the independent formation of the local budget of the fourth level of local self-
government bodies (rural administrations) in the Republic of Kazakhstan. As a
result of the theoretical and practical significance of effective foreign and domestic