Aigul Kalymbetova

The purpose of this study is to explore the involvement of citizens in the administration of local budgets, which significantly contribute to the financial and economic independence of rural areas. The study presents the findings of a sociological research conducted in the Turkestan region, Kazakhstan. The survey included 259 rural residents from 14 rural districts and two significant cities in the region, all aged 18 and above and permanent residents of these areas.
The analysis is based on the survey results, focusing on the overall level of citizens’ engagement in decision-making regarding local budget formation and distribution in rural areas. The study reveals a low level of citizen participation in managing the local budget. While general meetings and local gatherings serve as primary avenues for citizen involvement, only 79.9% of respondents reported participating in budget discussions, with only 20.1% of their opinions considered during budget allocation.
Finally, the study identifies several factors that negatively affect effective citizen participation in local budget management. These factors include a lack of timely awareness and information about upcoming planning and budget meetings (56.4%), insufficient transparency in the actions of local executive leaders (Akims) (14.3%), bureaucratic complexity and a formal approach to budget discussions (3.5%), and low levels of citizen trust in rural district Akims (5.4%).

Acknowledgment
This study is funded by the Science Committee of the Ministry of Science and Higher Education of the Republic of Kazakhstan (BR18574203).

Type of the article: Research Article

Abstract
This paper aims to quantitatively assess the functional capacity of local self-government (LSG) budgets to implement green economy strategies. This study uses longitudinal budget data from Turkestan, an administrative region of Kazakhstan (2019–2024), applying correlation and regression modeling. Four econometric models were constructed to define the dependencies between total revenues, transfers, tax yields, and expenditures of rural administrations.
The empirical analysis identifies a critical level of vertical fiscal imbalance: the correlation between aggregate revenue (D01) and external transfers (TR-P) reached r = 0.991 (p < 0.01). Regression diagnostics confirm that 98.1% of revenue variance and 98.4% of expenditure variance are dictated by centralized subventions. The study uncovers a state of “budgetary mirroring” (a coefficient of 0.9938 in the expenditure-to-revenue model), in which approximately 99.4% of every tenge received is immediately absorbed by operational costs, effectively neutralizing long-term investment in ecotourism infrastructure. Conversely, an endogenous growth lever was detected: a strong correlation (r = 0.898) between tax yields and the sale of fixed assets. A second-order polynomial model (R² = 0.933) reveals a compounding acceleration in local tax generation, suggesting that the region has reached a fiscal inflection point with the potential to transition toward a self-sustaining development model.
To transform ecotourism into a sustainable economic driver, rural governance must shift from a “survivalist” management model to one of active asset stewardship. We recommend reforming transfer architectures to include performance-based grants specifically earmarked for green infrastructure and the commercialization of municipal property.