The Constitutional Basis of the Budgetary Division of the Kyrghyz Republic
The budgetary device of any state is defined by the state and administrative-territorial division. That is why åhey will be different in the confederative, federal and unitary state. Under «the form of a state system is understood the internal (administrative-territorial) division of the state, the legal status of parts making it, the character of mutual relations between them and the central authorities».  The device of any state is naturally fixed in its constitution.
The constitutional development of the Kirghiz Republic is inextricably related to its history. Each next stage of the development of the Constitution of republic is characterized by the new moments in relations between social groups, a level of economy, the scales of realization of the functions of the state, the distribution of the competence between the republic RSFSR and union SSR into which structure the Kirghiz Republic entered at various times, powers and directions of work of the state bodies. The acceptance of the constitutions at various stages of historical development of the Kirghiz statehood had the task to reflect all these qualitatively new phenomena, to provide the dynamics of state, its economic and socially cultural construction.
In its development the constitution has passed the same stages, as the Kirghiz statehood of the Soviet period as a whole.
According to this it is possible to allocate the following stages in development of the constitution: 
1. The constitution of the Kirghiz statehood in the form of an autonomy (1929).
2. The constitution of the Kirghiz statehood in the form of the allied republic (1937).
3. The constitution which fixed the further development of the Kirghiz statehood (1978).
4. The constitution of the independent Kirghiz state (1993).
Until 1924 were three state formations on the territory of the Central Asia and a part of Kazakhstan: the Turkestani Independent Soviet Socialist Republic included into the RSFSR, independent Bukhara And Khorezm national Soviet republics. 
In 1924 the 2-nd session of the Central Electoral Committee of the USSR made the final decision concerning the national - state delimitation of Central Asian peoples. Alongside with the other Central Asian republics the Kara - the Kirghiz autonomous region (on October, 14 1924) was formed in the structure of RSFSR.
As one of forms of the Soviet autonomy, one of forms of the national - state formation of Kirghiz people the Kirghiz autonomous region, was based on the basis of councils, and arisen on the basis of dictatorship of proletariat. It was the political the form of self-determination of the Kirghiz people within the framework of the Soviet Federation serving by means of maintenance of the national sovereignty .
The Soviet budgetary system has passed some stages of development since 1922 when the USSR was formed. The Constitution of the USSR accepted in 1924 provided the formation of the state budget. Its structure included the allied budgets, and also the budgets of union republics. The local budgets which included the budgets of autonomous republics, regional, city, and rural budgets, were not included into the structure of the state budget of the USSR. 
The first normative-legal acts regulating the financial activity in the Kirghiz Soviet statehood, were accepted at the end of 1924 (the exact dates are not specified in the materials of archive) by the revolutionary committee KKAO «the Obligatory decision on local taxes and tax collections» and «time regulations, concerning the local finance». 
The Presidium VTSIK of RSFSR on February, 1, 1926 decided to transform the Kirghiz autonomous region into the Kirghiz ÀSSR. There was created the commission on development of the constitution of the autonomous republic. On April, 30, 1929 the second All Kirghiz congress of Councils accepted the Constitution of the Kirghiz ÀSSR.
This Constitution, accepted on the basis of the Constitution of RSFSR, was a legislative fastening of statehood of Kirghiz people in the structure of RSFSR and corresponded to the period of dictatorship of proletariat, the period of construction of bases of socialism, the period when the Kirghiz statehood solved transitional problems from feudalism to socialism, passing capitalism.
In the constitution there was a special section about the budgetary rights of the Kirghiz ÀSSR in which its powers in the field of drawing up, statements and executions of republican and local budgets (article 62-66) were defined. The statement of the state budget of the Kirghiz ÀSSR and the control over its execution was in power of the All Kirghiz congress of Council. 
The extraordinary YII All-Union congress of Councils on December, 5, 1936 ratified the new Constitution of the USSR (the first Constitution of the USSR was accepted on January, 31, 1924). The Kirghiz ÀSSR was transformed into a union republic and directly became a part of the USSR.
On March, 23, 1937 the Constitution of the Kirghiz SSR was authorized by the Extraodinary Y congress of Councils of the Kirghiz SSR.
According to the conclusion of the Marxism-Leninism theory of the state and the right, the Constitution of the Kirghiz SSR legislatively fixed the victory of socialism over Kirghizia and the transformation of the Kirghiz ÀSSR into the «Allied Soviet Socialist Republic». 
In 1937 the constitution of Kirghiz SSR consisted of 11 chapters and 6 chapters were completely devoted to the budgetary right, referred to «the Budget of the Kirghiz SSR», and covered four articles.
In article 73 it was fixed, that the State budget of the Kirghiz SSR was made by the Council of Ministers of the Kirghiz SSR and brought by it) on the statement of he Supreme Soviet of the Kirghiz SSR.
The state budget of the Kirghiz SSR was firstly authorized by the Supreme Council of the Kirghiz SSR and then published in general data.
Article 74 asserted, that the Supreme Soviet of the Kirghiz SSR selected the budgetary commission which reported the conclusion about the State budget of the Kirghiz SSR to the Supreme Soviet.
According to article 75 the report on execution of the state budget of the Kirghiz SSR was affirmed by the Supreme Soviet of the Kirghiz SSR and published in general data. And according to article 76 the budgets of regional, city, rural and ail Councils included the incomes of local economy, deductions of public revenues acting in their territory, and also receipt from local taxes and tax collections in the sizes established by the legislation of the USSR and the Kirghiz SSR. 
According to the Decision of SNK of the USSR from July, 10, 1938 into the state budget of the USSR were included also local budgets, and then and the budget of the state social insurance. 
The Law «About the budgetary rights of USSR and union republics» accepted in October, 1959 by the Supreme Soviet of the USSR marked self the important stage in development of budgetary system of the USSR. In this Law the significant place was given to the budgetary rights of local Councils and a legal substantiation of the system of local budgets. Each local Council had the right to approve the budget and the report on its execution.
The budgetary rights of local Councils were fully reflected in laws on the budgetary rights of union republics and local Councils of deputies of workers which were issued by all union republics on the basis of the all-union legislation. Te nature of the state budget of the republic, was reflected in the law «About the budgetary rights of the Kirghiz Soviet Socialist Republic and local Councils of deputies of workers of the Kirghiz SSR», accepted on December, 29, 1960 by the fourth session of a Supreme Soviet of the Kirghiz SSR of the fifth convocation. According to article 2 of this Law the budgetary device of the Kirghiz SSR was determined by a state system of the Kirghiz SSR. The state budget of the Kirghiz SSR united the republican budget, the budgets of areas, and cities of republican submission. In the article 5 of the Law it was stipulated, that each area, territory, city, and rural Council had the local budget confirmed by the corresponding Council of deputies of workers.
On October, 7, 1977 the extraordinary seventh session of the Supreme Soviet of the USSR of the ninth convocation had accepted the new Constitution of the USSR.
According to the treatment of the Soviet scientists - jurists the Constitution of the USSR 1977 and the subsequent Constitutions of the union republics accepted in April, 1978, legislatively fixed the construction in the USSR of the advanced socialism.
The extraordinary eighth session of the Supreme Soviet of the Kirghiz SSR of the ninth convocation on April, 20, 1978 accepted the new Constitution of the Kirghiz SSR.
In contrast to the previous Constitutions, in this Constitution the whole section, consisting of 2 chapters was devoted to the questions of budgets. That was – the YII section headed «the State plan of the economic and social development of the Kirghiz SSR, the State budget of the Kirghiz SSR».
Chapter 16 was devoted «to the state plan of economic and social development of the Kirghiz SSR» and in article 139 it was affirmed that this plan was a component of the state plan of economic and social development of the USSR.
According to article 145 chapter 17 concerning «the State budget of the Kirghiz SSR», it was specified, that the given budget was a component of the uniform state budget of the USSR. For the first time article 147 fixed the norm, according to which «differentiation of incomes and charges of the state budget of the Kirghiz SSR between the republican and local budgets was determined by the Law of the Kirghiz SSR about the budgetary rights of the Kirghiz SSR and local Councils of People's Deputies».
The declarations on the state sovereignty were accepted with disintegration of the USSR in 1990 in union republics.
«The declaration concerning the state sovereignty of the Kyrghyzstan Republic» was accepted on December, 15, 1990 at the third session of the Supreme Soviet of the twelfth convocation.
«The declaration on the state independence of the Kyrghyzstan Republic» was accepted on August, 31, 1991 at extraordinary sixth session of the Supreme Soviet of Republic Kyrghyzstan of the twelfth convocation1.  There started a new stage in the development of national statehood of Kirghiz people a stage of independent development.
On May 5, 1993 at the twelfth session of the Supreme Soviet of Republic Kyrghyzstan of the twelfth convocation the Constitution of the Kirghiz Republic was accepted.
In order to determine the budgetary device of the Kirghiz Republic according to the new edition of the Constitution of the Kirghiz Republic it was necessary to show, firstly, the consisting parts of the budgetary system of republic consist of what parts (budgets), and secondly, to show, what incomes and charges and in what areas were included in each separate budget.
In most general view the budgetary device of the Kirghiz Republic was determined according to article 1 of the Constitution of the Kirghiz Republic providing, that the Kirghiz Republic is the sovereign unitary, democratic state, formed on the basis of the legal, secular state. In order to explain, what it means, we shall return to the definition of the concept «the budgetary device».
The budgetary device is understood as the organization of budgetary system and the principles of its construction.  Apparently from this definition, the budgetary device includes two elements:
1. The budgetary system;
2. The principles of construction of the budgetary system.
If we consider each of these elements separately it is possible to see, that each of them has the constitutional basis, i.e. fixed in the constitutional norms. So, according to article 11 of the Constitution of the Kirghiz Republic from May, 5, 1993 the state budget of the Kirghiz Republic consists of republican and local budgets, and includes charges and incomes of the state. The republican budget is affirmed by the Assembly of national representatives Jogorky Keneshem of the Kirghiz Republic now, and in future, according to the Law of the Kirghiz Republic «About new edition of the Constitution of the Kirghiz Republic» from February, 18, 2003 ¹ 40, accepted by a referendum on February, 2, 2003, by unicameral Jogorky Keneshem of the Kirghiz Republic from the date of the first Session of Jogorky Kenesha of the Kirghiz Republic of new convocation on Government presentation.
The incomes of the republican budget are formed due to taxes established by the law, other obligatory payments, the income from the state property and other receipts.
The uniformed tax system operates on the territory of the Kirghiz Republic. And the right on the establishment of taxes belongs to Jogorky Keneshem of the Kirghiz Republic. The laws establishing new taxes and worsening the position of tax bearers, have no return force.
Jogorky Kenesh have the right to found inappropriate target financial funds. The sources of the inappropriate funds can be the involved means.
The report on execution of the republican budget and inappropriate funds is affirmed by Jogorky Keneshem.
These norms of the Constitution are concretized and will be deciphered in such sources of the financial right, special laws and codes, as the Law of the Kirghiz Republic «About the main principles of the budgetary right in the Kirghiz Republic» from 11.06.98 both Tax and Customs Codes of the Kirghiz Republic, laws about inappropriate funds and other statutory acts.
So, according to article 1 of the Law of the Kirghiz Republic «About the main principles of the budgetary right in the Kirghiz Republic» from 11.06.98 the budgetary system of the Kirghiz Republic consists of independent republican and the local budgets included in the state budget of the Kirghiz Republic.
The basis of independence of budgets is the presence of own sources of incomes at all parts of budgetary system established by the legislation of the Kirghiz Republic.
It is not supposed the intervention of higher bodies in the process of development and the statement of budgets by local Keneshem and Ail okmoty except for the cases connected with the observance by the local Keneshem authorized by the Keneshem of a higher territorial level of specifications of deductions from nation-wide taxes and other incomes, and also grants.
The intervention of higher bodies in the process of execution of budgets authorized by local Keneshem is not supposed, except for the cases stipulated by the Law.
According to article 3 the state (consolidated) budget of the Kirghiz Republic focus in itself a part of the total internal product (gross national product) of the state, and is the basic financial plan of formation and usage of fund of its money resources and represents the estimates of incomes and charges of corresponding bodies of the government.
The structure of the local budgets of the Kirghiz Republic consists of:
1. the regional budgets;
2. the budget of Bishkek (city);
3. the budgets of areas;
4. the budgets of cities;
5. the budgets of districts in cities;
6. the budgets of ails and other settlements.
The consolidated budget of an area will consist of the regional budget, budgets of areas and cities of regional submission.
The budget of the city of Bishkek will consist of the city budget, budgets of the city districts and the settlements related to the city territory.
The consolidated budget of the district will consist of the regional budget, and budgets of cities of regional submission, ail and rural budgets.
The budgetary legislation enters the concept «the consolidated budget» as the arch of budgets of a subordinate level. The consolidated budget is used for calculations and the analysis. For example, apparently from above-stated the state consolidated budget of the Kirghiz Republic includes the republican and the local budgets.
As to the second element of the budgetary device, the principles building of the above-named budgetary system they are also fixed in the Constitution of the Kirghiz Republic. So, the major principles of the budgetary device are the unity, completeness, a reality, publicity and independence of all budgets which are included in the budgetary system of the Kirghiz Republic.
The principle of unity of the budgetary system is provided by the unity of the legal base, use of uniform budgetary classifications, unity of forms of the budgetary documentation, representation of the necessary statistical and budgetary information from one level of the budget on another for drawing up of the consolidated budget of the Kirghiz Republic and the corresponding levels, the coordinated principles of budgetary process, unity of monetary system. The unity of budgetary system is based on interaction of all kinds of the budget, carried out by use of regulating sources of the income, and guaranteed by the uniform social and economic policy spent for the Kirghiz Republic.
The principle of completeness of the budgetary system is provided with two moments:
1) the completeness of the structural composition and 2) the completeness of the sources of the incomes included in the budgets, and the charges carried on the corresponding budget. The Completeness of structure of the budgetary system shows, the importance of existence of those budgets which really exist in the Kirghiz Republic at the given stage. And in this plan it is necessary to recognize it full as it corresponds to the state and administrative division of the Kirghiz Republic, to its Constitution as the basic criterion of its substantiation. The principle of completeness is also provided by including into the budgetary system practically all kinds of sources of the income having place in the territory of the Kirghiz Republic. In this consists the basic difference of budgets from other monetary funds.
The changes in the social and economic policy can be accompanied by occurrence of new fields of activity in the national economy. And this, in its turn, conducts to occurrence of new kinds of sources of incomes. So, recently in the Kirghiz Republic have appeared such new sources of income, as incomes from privatization, dividends under shares, from business, etc. And all of them became sources of budgetary incomes. The principle of completeness of sources of budgetary incomes does not exclude their legality: incomes are enlisted in the budget stipulated by the legislation.
The principle of reality of budgetary system should be provided by real receipts of money resources into budgets of all kinds and levels. On this purpose in the legislative order are defined the concrete sources of incomes, included into budgets of different levels. They can be own and extra, but these sources should really exist, and their receipts should be guaranteed by the state. A principle of reality of the budgetary system promotes the achievement of equation of profitable and account parts of budgets or reduction of the breaks between them.
The principle of publicity in the budgetary activity is provided, first, of all by the open all-round discussion of budgets for the forthcoming year and the results of execution of budgets of the previous year, and secondly, showing the society the concrete parameters of budgets and the results of their execution.
The Committees and the commissions created by bodies of representative and executive authorities of the corresponding level take part in discussion of the budgets. The budgets of all levels are affirmed by the bodies of representative authority (state or local) on public meetings.
The first hand acquaintance of the broad audience of citizens of the Kirghiz Republic with the contents of this or that budget can be carried out by different ways through obligatory publication of the basic parameters of budgets and reports on their execution in corresponding territory by the means of translation of a course of discussion of budgets in its full volume or in part on TV and radio; through performances of officials and separate deputies with use of all mass-media.
The principle of independence of budgets, is provided with the presence of own sources of incomes and the right to define the directions of their use and independence of their expenditure. The level of the fixed incomes (except for budgets of suburbs and cities) should make not less than 70 % of a profitable part of the minimal budget of the corresponding administratively-territorial division. In order to achieve this level during the budgetary regulation the higher representative bodies assign completely or in firmly fixed shares incomes to the budget of a subordinate territorial level, and also can transfer the fixed incomes into these budgets the fixed. The basis of realization of the principle of independence of the budgets lays the norm of law, determining the inclusions in the budgetary system of the Kirghiz Republic of republican and local budgets as its independent parts.
the senior lecturer of the Faculty
of the Constitutional and Administrative Law,
The Kyrghyz State Law Academy
1. Ðûñêóëîâ È.À. Êîíñòèòóöèîííîå ïðàâî Êûðãûçñêîé Ðåñïóáëèêè. – Áèøêåê: «Êûðãûçñòàí», 1998. – Ñ. 27.
2. Ñîîäàíáåêîâ Ñ.Ñ., Óêóøåâ Ì.Ê. Êîíñòèòóöèîííîå ïðàâî Êûðãûçñêîé Ðåñïóáëèêè. – Áèøêåê, 1999. – Ñ. 58.
3. Èñòîðèÿ íàöèîíàëüíî-ãîñóäàðñòâåííîãî ñòðîèòåëüñòâà â ÑÑÑÐ. Â 2 ò.ò. Ò. 1. – Ì.: Ìûñëü, 1972. – Ñ. 403.
4. Íóðáåêîâ Ê. Èñòîðèÿ ãîñóäàðñòâà è ïðàâà Êèðãèçñêîé ÑÑÐ. ÷. 2. – Ôðóíçå. 1970.
– Ñ. 73.
5. Êó÷åðîâ È.È. Áþäæåòíîå ïðàâî Ðîññèè. – Ì.: ÀÎ «Öåíòð Þð ÈíôîÐ», 2002.
– Ñ. 16.
6. Ìàòåðèàëû Öåíòðàëüíîãî Ãîñóäàðñòâåííîãî àðõèâà Êûðãûçñêîé Ðåñïóáëèêè.
Ô. 20, ò. 1, ä. 29. – Ñ. 119.
7. Ñîîäàíáåêîâ Ñ.Ñ., Óêóøåâ Ì.Ê. Êîíñòèòóöèîííîå ïðàâî Êûðãûçñêîé Ðåñïóáëèêè. – Áèøêåê: 1999. – Ñ. 65-66.
8. Òóðãóíáåêîâ Ð. Ñîçäàíèå Êîíñòèòóöèè Êèðãèçñêîé ÑÑÐ. – Ôðóíçå, 1962. – Ñ. 16.
9. Â êíèãå: Ñáîðíèê çàêîíîâ Êèðãèçñêîé ÑÑÐ è óêàçîâ Ïðåçèäèóìà Âåðõîâíîãî Ñîâåòà Êèðãèçñêîé ÑÑÐ 1938-1956 ã.ã. – Ôðóíçå, 1957. – Ñ. 29-30.
10. Ôèíàíñû ÑÑÑÐ çà òðèäöàòü ëåò. – Ì.: Ãîñôèíèçäàò, 1947. – Ñ. 168, 180.
11. Âåäîìîñòè Âåðõîâíîãî Ñîâåòà Êèðãèçñêîé ÑÑÐ. – 1990. – ¹ 21. – Ñò. 318.
12. Âåäîìîñòè Âåðõîâíîãî Ñîâåòà Ðåñïóáëèêè Êûðãûçñòàí. – 1991. – ¹ 17. – Ñò. 530.
13. Àëûìêóëîâ Ñ. Áþäæåòíîå ïðàâî. – Áèøêåê, 1995. – Ñ. 16.
|Organisation and activity |Law fundamentals |Members |Decisions|
|Administrative staff |News ||Publications |Photoarchive|
|Contacts |Links |Begin |Search|