THE MAIN PROBLEM OF DOUBLE TAXATION
Abstract
Purpose – In the context of globalization of the economy, providing economic entities with effective methods of double international taxation.
Methodology – The theoretical and methodological basis of the methodological research is based on the research of domestic and scientists in the theory and practice of double taxation in the development of international relations. The article uses the methods of comparative economic analysis, as well as methods of expert evaluation on the basis of legislative acts.
Originality/value – The study of taxation at the international level proposes a system of methods for eliminating double taxation, a system of tools necessary for its implementation. The development of international law is proposed to reduce the negative impact of international double taxation.
Findings – The essence of this work is to improve the tax conventions, which will be sufficient to protect the interests of investors in order to improve the investment climate of any state.
About the Authors
A. A. Adambekova
Narxoz University
Kazakhstan
Kazakhstan
Doctor of Economic Sciences, professor
Almaty
M. T. Kulzhabayeva
Narxoz University
Kazakhstan
Kazakhstan
Candidate of Economic Sciences
Almaty
References
1. Anufrieva L. P., Podchufarova I. V. On the concept of "international double taxation" // International law. 2016. No. 4.
2. Voronin N. V., Babanin V. A. Double taxation and tax evasion as problems of international character // All for accountant. 2015. No. 10.
3. Shepenko R. A. the System of provisions of international treaties on the exchange of information // Taxes and Finance. 2017. No. 1.
4. Zasko V. N. Improvement of the rules for the conclusion of double taxation treaties // Russian business. 2016. No. 5
5. www.kgd.gov.kz
Review
For citations:
Adambekova A.A., Kulzhabayeva M.T. THE MAIN PROBLEM OF DOUBLE TAXATION. Central Asian Economic Review. 2019;(2):192-199. (In Kazakh)
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