FISCAL DECENTRALIZATION: A REVIEW OFINTERGOVERNMENTAL RELATIONS IN KAZAKHSTAN

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dc.contributor.authorBekzhan Tolybay
dc.date.accessioned2026-01-20T09:25:34Z
dc.date.available2026-01-20T09:25:34Z
dc.date.issued2025
dc.description.abstractFiscal decentralization has become one of the most important reforms for countries with transitional economies, facilitating effective resource allocation and local decision-making. Kazakhstan has implemented decentralization reforms as part of its economic policies to strengthen the prosperity of regional economies. This dissertation provides a comprehensive review of fiscal decentralization in Kazakhstan, analyzing the evolution, challenges, and prospects of intergovernmental relations in light of the recent reform that started in 2020, which involves delivering SME corporate tax revenue to local budgets
dc.identifier.citationBekzhan Tolybay / FISCAL DECENTRALIZATION: A REVIEW OFINTERGOVERNMENTAL RELATIONS IN KAZAKHSTAN / SDU Bulletin: Social Sciences. 2023/4(64)
dc.identifier.urihttps://repository.sdu.edu.kz/handle/123456789/2383
dc.language.isoen
dc.publisherSDU Journal of Media Studies
dc.rightsAttribution-NonCommercial-ShareAlike 4.0 Internationalen
dc.rights.urihttp://creativecommons.org/licenses/by-nc-sa/4.0/
dc.subjectfiscal decentralization
dc.subjecteffective resource allocation
dc.subjectcorporate tax decentralization
dc.subjectlocal decision-making
dc.titleFISCAL DECENTRALIZATION: A REVIEW OFINTERGOVERNMENTAL RELATIONS IN KAZAKHSTAN
dc.typeArticle

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No 4 (2023) SDU Bulletin Social Sciences