PROSPECTS FOR CRIMINALIZATION OF INEFFICIENT PLANNING AND INEFFICIENT USE OF BUDGET FUNDS UNDER THE LEGISLATION OF THE REPUBLIC OF KAZAKHSTAN

In the article, the authors investigated the issues of inefficient planning and inefficient use of budget funds in the Republic of Kazakhstan. In particular, statistical data on the state of spending of the state budget are analyzed. Based on the results of the analysis, it was found that inefficient planning and/or use of budgetary funds is one of the most common administrative violations committed by responsible officials. According to the authors, the existence of a special administrative and legal norm does not contribute to both the suppression and prevention of such an act. Along with statistics, the authors have studied the world's experience in combating inefficient planning and (or) the use of budget funds, as well as the work of domestic scientists. In most countries of the near and far abroad, such offenses are of a criminal nature, and responsibility for their commission comes under criminal law. In this regard, the authors have made proposals to classify ineffective planning and (or) the use of budgetary funds as criminally punishable acts through the prism of the institution of “administrative responsibility”.

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