regions contribute to the budget at different levels and it is necessary to equalise their budget income in kazakhstan the disparities in regional development are the basis of the unequal revenue position of local budgets and thus determine the essential role of interbudget relations such as subsidies and earmark transfers transfers to sngs thus include funds from the equalisation of oblasts tax revenues to reduce disparities on the whole general nonearmarked budget transfers are based on a complex system of formulas that tries to capture the difference in the cost of providing public services in each oblast district or city