AUDIT OF THE EFFECTIVENESS OF THE USE OF BUDGETARY FUNDS ALLOCATED TO SUBSIDIZE THE LOSSES OF CARRIERS

Abstract

  The article deals with the theory and practice of subsidizing carriers' losses. The analysis and assessment of the current state of subsidizing the losses of carriers is carried out. Subsidizing passenger transportation for socially significant passenger transportation is carried out for those entities that carry out transportation for socially significant road communications, the tariffs of which are established by local executive bodies of regions and cities of republican significance. In the case when the tariff for the transportation of passengers, established by the local executive body, is lower than the tariff for the transportation of passengers, this route belongs to the category of socially significant.

  Socially significant transportation is recognized as transportation of passengers in regular traffic, influencing the socio-economic situation of society and organized in order to ensure an affordable level of tariffs and the possibility of free movement of the population across the territory of the Republic of Kazakhstan.