Page 3 - Annotation

practices, new author's scientific results have been obtained aimed at improving the
improvement of the independent budget of local government:
- In order to increase the financial independence of the independent budget of local
government, it is proposed to expand the tax base;
- Proposals to involve citizens in the management of the local budget;
- Optimization of communal property management in order to increase the
efficiency of managing the independent budget of local government.
The following main provisions are submitted for protection:
1. Measures to expand the tax base by providing the following types of taxes and
payments to the budget of the Ministry of Internal Affairs: payments for the use of
water resources, a license fee for the right to engage in certain types of activities,
payment for the use of licenses for engaging in certain types of activities,
distribution of CIT and property tax of legal entities and sole proprietors between
budget levels;
2. Measures to involve the population in the management of the local budget, an
electronic portal associated with a mobile application is recommended to be used
as a mechanism for citizen participation in budget management;
3. In order to improve the management of municipal property of the LSG,
decision-making on issues of privatization, commissioning of communal property,
its write-off and putting on the balance sheet of subordinate organizations is
subject to the competence of the LSG bodies.
The practical significance of the work lies in the application in practice of
rural administrations of the Turkestan region of proposals aimed at the independent
formation of the local budget of the fourth level of local governments (rural
administrations).
Research methodology to study the basic concepts, conduct a literary

review, theoretical research methods, a systematic approach, methods of analysis,
synthesis, induction, deduction were used. To analyze the implementation of an
independent budget of local government, methods of economic analysis (horizontal
and vertical analysis) were used using qualitative and quantitative research
methods (correlation, regression. trending) to analyze revenues and expenditures of
the fourth-level budget. Expert interview to assess the effectiveness of the fourth-
level budget. A sociological survey to identify trends in the involvement of the
population in the management process, to assess the effectiveness of local
government. The methodological basis of the study was the official materials of the
Ministry of Finance of the Republic of Kazakhstan, the Ministry of National
Economy of the Republic of Kazakhstan On the budget of the fourth level, the
works of foreign and domestic scientists.
Expected results the results obtained in the course of the study the improved
taxation mechanism, the mechanism of active participation of the population in
budget management are used in the activities of state, local authorities, local self-
government bodies and universities to conduct relevant disciplines.
Approbation of the results of the dissertation: the main conclusions of the
study, which determine the main content of the work, are reflected in the articles
published in the publications. In total, 5 scientific papers have been published on