Some issues of improving tax policy and tax legislation in the Republic of Kazakhstan

The article emphasizes that the tax system of Kazakhstan continues to be the main source of revenue to the state budget. Over the past few years, the growth of the economy and favorable prices for the main export goods have provided an increase in tax revenues to the country's budget. In absolute terms, tax revenues increased by 1 trillion tenge annually. However, the share of tax revenues relative to GDP continues to remain at a fairly low level, which indicates that there is a reserve for finding additional sources of income for the budget and expanding the tax base. There is a dependence of the budget on the oil sector: 80% of taxes come from mining companies. Other nonoil sectors of the economy pay only 20% of taxes. In this regard, it is necessary, in our opinion, to pursue a policy of economic diversification, including the improvement of tax policy and tax legislation. This can be achieved by constantly monitoring the indicators of tax policy, together with tax revenues, and adjusting them, improving tax legislation and the quality of tax administration, and improving the legal literacy of the population.

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