The state budget is a key element of the national economy and entire financial system of any state. Since independence, Kazakhstan has been making intensive efforts to in-crease efficiency of the budget expenditures and budget process by implementing a number of the budget legislation reforms. The enactment of the Concept to implement the result-oriented system of state planning (2007) and the new Budget Code (2008) provided the legal basis of these reforms.
Dr. Zhandos Ranov graduated from the Department of International Relations of the Faculty of Economics and Administrative Sciences in Khoja Akhmet Yassawi International Kazakh-Turkish University. In 2008, he received his master’s degree at the Department of Economics of the Faculty of Economics and Administrative Sciences in Khoja Akhmet Yassawi International Kazakh-Turkish University. He then worked as a lecturer in the Department of Accounting and Auditing at the same university. In 2017, he completed his PhD study in Gazi University, Institute of Social Sciences, Department of Finance, his