Problems of Reforming the Tax System in Kazakhstan and Russia
Problems of Reforming the Tax System in Kazakhstan and Russia

Author(s): Baglan Aimurzina, Aldanysh Nurumov, Mazken Kamenova, Gulnara LESBAYEVA, Ainura Omarova, Karlygash Kenenova, Diana Baltabaevna Muratova, Aigul Moldabekova
Subject(s): Economy, National Economy, Business Economy / Management
Published by: ASERS Publishing
Keywords: tax system; tax stimulation; innovation activity;
Summary/Abstract: In Kazakhstan, as in most countries of the world, the tax system is viewed not only as a tool to ensure the formation of the revenue side of the budget, but also as a mechanism for macroeconomic regulation that allows stimulating the development of the economy in a given direction. At present, the domestic economy has reached a critical phase of its development: there is a need to replace the raw-material development scenario with an innovative model. As a result of the research, the analysis of forms and methods of stimulating innovation activity was made with an emphasis on financial and tax incentive tools, the possibility of introducing a new special taxation regime and certain tax incentives for innovation entities was determined, an analysis of the development of SEZ in the Republic of Kazakhstan was made and a model for forecasting the indicators of innovation development of the region and tax revenues from the subjects of innovation.

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