Ways to improve the tax management system in the republic of Kazakhstan (the experience of Russia)
Abstract
Purpose – of the study is the development and scientific substantiation of a set of theoretical provisions and practical applications of tax management at the macro- and micro-level in Kazakhstan, taking into account the positive experience of Russia.
Methodology – synthesis, generalization, deduction, content analysis of data, dialectical-logical approach Originality/value – one of the key tasks of the state is to bring fiscal policy to new economic realities. All the objectives of this policy can be achieved only through the creation of sound tax management, based on a clear state and corporate tax strategy.
Findings – the role and place of tax management at the macro- and micro-level was examined. The legislative and statistical base of the Russian Federation and the Republic of Kazakhstan, which regulates the main indicators of state tax management, has been studied. The main directions of improving tax management in Kazakhstan are determined.
About the Authors
B. Ermekbaeva
Al-Farabi Kazakh National University
Kazakhstan
Kazakhstan
Candidate of Economic Sciences
Almaty
A. Mussabekova
Al-Farabi Kazakh National University
Kazakhstan
Kazakhstan
Department of Finance
Almaty
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Review
For citations:
Ermekbaeva B., Mussabekova A. Ways to improve the tax management system in the republic of Kazakhstan (the experience of Russia). Central Asian Economic Review. 2018;(2):37-46. (In Russ.)
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