The development strategy of Kazakhstan’s tax services

Authors

  • B. Zh. Zh. Zh. Yermekbayeva Yermekova Al-Farabi Kazakh National University

Keywords:

tax administration, modernization of tax service, the country’s business climate.

Abstract

The need for the formation of a new tax system came with the acquisition
of independence of Kazakhstan and the country’s transition to a market
economy. Market economy distinguishes competitiveness and self-regulation.
Kazakhstan was the first CIS country has created progressive tax legislation.
State adjusting tax policy provides country’s economic development. A modern
tax system of Kazakhstan is aimed at the formation of the country’s central
financial resources and as close as possible to international. The tax system of
the state must continuously improve and learn from the experience of more
developed countries. The main objective of the Strategic Development Tax
Service is the creation of high- tax service to the community satisfaction. In
modern conditions the intensification of entrepreneurial activity, increasing
fiscal literacy, one of the problems with the tax service is the quality of tax
administration. Modernization of tax service will have a positive impact on the
administrative burden elimination double existed in the form of duplication
of inspections, reporting forms, various levels of application of legislation and
the provision of public services. As a result, in the country, a new system of
interaction between the state and business, this is aimed at creating favorable
conditions for business development. And this, in turn, will attract new investors
to our country’s joining the 50 most developed countries of the world.

References

1 Majburov I.A. The theory and history of the taxation. UNIT-DANA. – M., 2007. – P.349.
2 Aronov A.V., Kashin V.A. Taxes and taxation. Magister publication. – M., 2007. – P.476.
3 Order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan dated 12 October
2007 №734 “On tax service development strategy of the Republic of Kazakhstan”. – Astana, 2007.
4 Nazarbayev N.A. New time – new tasks. Speech on enlarged meeting of the Government // Kazakhstanskaya Pravda. – 7
August 2014.
5 Alibekova R. New orienting points of fiscal policy // Kazakhstanskaya Pravda. – 28 November 2014.

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