This chapter examines reforms on the decentralization of power in Kazakhstan within the context of the recent regime change. The decentralization process encompasses political, administrative, and fiscal dimensions simultaneously, presenting a unique research opportunity to investigate whether such structured, top-down democratization efforts can yield the desired outcomes. The analysis centers on the newly introduced direct elections for village heads (akims), viewed through the lens of administrative and fiscal processes. Since 2018, rural districts and towns with populations exceeding 2000 people were given the right to form independent budgets. These budgets are formulated with local community participation and financed through communal property and various taxes. Almost concurrently, direct elections for akims at this level were introduced by President Tokayev’s decision in 2021. The combination of these two processes presents an opportunity to assess the results and effects of electoral power transfers at the rural level in Kazakhstan.