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Tax burden - taxpayer’s load

Abstract

In our country, every year the need for effective management of tax payments increases, which allows not only to obtain additional financial resources, but also to minimize tax risks and, consequently, improve the competitiveness of domestic taxpayers. Over the past decade, that by the standards of developed economies is a short time, the tax system of Kazakhstan has undergone significant changes. Frequent systemic changes in the law negatively affect the financial and economic activities of domestic producers. Of particular note is the taxation of business entities in the economic crisis, because the state can regulate and stimulate the economy through tax instruments. Taxpayers, in turn, need to respond quickly to changes in tax legislation. If in a stable economy, frequent changes in legislation cause a negative effect, the timely amendment introduced during the crisis, can significantly limit the economic downturn. For planning the tax burden it is important to keep track of changes in tax legislation in order to use various tax incentives and other means provided for by the legislation reducing the tax burden. The aim is primarily balancing the interests of the state and taxpayers. Tax planning optimization based on the use of tax optimization schemes, that is, ways of registration and representation of economic activities that allow the taxpayer to apply a favorable tax regime and savings on taxes. This type of tax planning is the most common in the world practice.

About the Authors

M. Zh. Arzaeva
Әл-Фараби атындағы Қазақ ұлттық университеті
Kazakhstan


D. A. Sadykhanova
Әл-Фараби атындағы Қазақ ұлттық университеті
Kazakhstan


References

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Review

For citations:


Arzaeva M.Zh., Sadykhanova D.A. Tax burden - taxpayer’s load. Bulletin of "Turan" University. 2018;(1):171-176. (In Russ.)

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ISSN 1562-2959 (Print)
ISSN 2959-1236 (Online)