En TRANSFORMATION OF KAZAKHSTAN'S INTERBUDGETARY RELATIONS SYSTEM IN THE CONTEXT OF DIGITALIZATION: TRANSFORMATION OF KAZAKHSTAN'S INTERBUDGETARY RELATIONS SYSTEM IN THE CONTEXT OF DIGITALIZATION

Abstract

The article discusses the prerequisites for digitalization of the economy, which will allow us to make a qualitative leap in innovative development and take our country’s leading place on the world stage. Digitalization is shaping the future of the industry, transforming productivity through flexible and intelligent manufacturing capabilities. Many countries have set the direction for the digital transformation of the budget system and inter-budgetary relations in accordance with global trends. In the article, the authors identified the main directions of digital transformation of the budget system of the Republic of Kazakhstan based on a study of the digitalization of the budget process and interbudgetary relations. The authors also focused on current issues of digitalization of interbudgetary relations, which cover all levels of the budget and are facing the state. The results of this study can serve as a methodological basis for further analysis and identification of tasks in the field of digitalization of budgetary processes, systems and interbudgetary relations. Four strategic directions for the digitalization of Kazakhstan in the current situation were considered. Among them, a plan for the comprehensive integration of information systems of state bodies, a work protocol for data sets for artificial intelligence, and a project to consolidate databases on the Smart Data Ukimet platform were considered. Allocation of budgetary and other sources for the development program, development, analysis of financing of digital transformation, in particular, taking into account the features of digitalization of the economy and budget.