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Azerbaijan, Russia and Kazakhstan as Post-Soviet countries are known fortheir oil-gas industry and its huge share in their economies. Considering these mentioned points, these countries are supposed to be the most relevant countries for common analysis. The role of social related expenditures in the state budgets was examined throughout the years for all three countries comparatively. By this analysis, it is targeted to define the differences and similarities in budget structure of these countries. Due to specific relevant structures and to resource-rich points, these countries have different revenue and expenditure policies than other post-soviet countries. These countries manage oil revenues to improve social-economic conditions of the country. Accordance of increasing oil revenues, education, health, and social defense expenditures as main social expenditure types in these countries increased until recent oil price shocks. Considering huge share of oil sector in these countries, it is crucial to examine the impacts of recent decline of oil prices on social expenditures in these countries. In this study, share of social related expenditures in the budget of these countries are comparatively analyzed in the period 1992 and 2015 years.

Comparative Analysis of Budget Expenditures on Social Sphere in Russia, Kazakhstan and Azerbaijan