LATEST BUDGET REFORM APPRAISAL IN KYRGYZSTAN

Abstract

The author investigates budget reform implementation in Kyrgyzstan. In this paper the author focuses on fourth stage in budget reform (2008 to current). Unstable character of budget decision making and strong influence of political factors during the budget process have led to huge budget deficit and uncontrolled public debt growth. The achievements and failures of budget reform in Kyrgyzstan are clarified and systemized by the author within the conceptual framework of budget as a political category.

Keywords

• budget reform, public budget, public administration, local government, budget process