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Abstract
Abstract. Budget deficit is one of the important elements in public finance management. Budget deficit occurs when budget expenditures exceed budget revenues.
According to official data, the non-oil budget deficit in Kazakhstan in 2025 is approximately 11.0 trillion tenge.
The aim of the study is to provide recommendations for improving alternative sources of revenue to reduce the budget deficit.
This article analyzes the relationship between the accounts receivable formed after financial violations and the deficit of the state budget of the Republic of Kazakhstan.
To achieve the research objective, the method of research is applied correlation analysis between variables, namely between deficit and accounts receivable.
GAP analysis was also conducted to determine the difference between the current situation and the desired result. Pearson's coefficient was used to determine the strength of the relationship between quantitative data.
Statistical data from authorized government agencies and audit organizations of the Republic of Kazakhstan were used to conduct the study.
Based on the data obtained, the authors proposed measures to reduce the budget deficit in terms of non-tax revenues by taking measures to reimburse accounts receivable that arose after the violations were identified.