Bekzhan Tolybay2026-01-202026-01-202025Bekzhan Tolybay / FISCAL DECENTRALIZATION: A REVIEW OFINTERGOVERNMENTAL RELATIONS IN KAZAKHSTAN / SDU Bulletin: Social Sciences. 2023/4(64)https://repository.sdu.edu.kz/handle/123456789/2383Fiscal 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 budgetsenAttribution-NonCommercial-ShareAlike 4.0 Internationalfiscal decentralizationeffective resource allocationcorporate tax decentralizationlocal decision-makingArticle