Improving the tools for effective execution of the state budget in terms of social payments

Abstract

The economic development of the state largely depends on the high-quality and efficient execution of the budget. Particular theft of budget funds had a negative impact on economic growth.

As a result of theft, there is a shortage of budget funds that could be used to fulfill the tasks assigned to the state: the quality of public services decreases and there is a lack of budget for social programs. The population will suffer from insufficient funding and poor quality of public services.

This article examines methods of theft and identifies directions for improving existing tools for the effective execution of the state budget.

To indicate the relevance of the research topic, official data from the Anti-Corruption Agency of the Republic of Kazakhstan is presented: about 327 accountants, managers and other persons in the field of education alone, as part of the execution of the budget for social payments of government institutions in different regions of Kazakhstan, stole about 15.0 billion tenge in just two years.

These problems show insufficient transparency and a high degree of risk in the effective spending of budget funds.

To conduct this study, in addition to general scientific research methods, which include the method of comparative analysis, generalization, systematization and others, the risk analysis method was used.

The article develops recommendations for authorized government bodies of the Republic of Kazakhstan to improve the mechanism for budget execution in terms of social payments.