Appendices for Sustainable Development of the Tax System of Kazakhstan

DOI

10.2991/aebmr.k.211118.027How to use a DOI?

Keywords

tax regulation; crisis; tax system; taxation; economic growth; financial monitoring

Abstract

The article is devoted to the analysis of the growing trends in the sustainable development of the tax system of Kazakhstan in an unstable economy. The theoretical prerequisite is the lack of uniform methodological and methodological approaches to the definition, as well as to the formation and organization of the tax system, including in an extremely unstable economic situation. The article assesses the dynamics and structure of tax payments in the context of the economic crisis, offers modern tools of tax regulation. The main research methods were traditional: analysis and synthesis, systemic and institutional approaches, methods of induction and deduction, and the method of designing hypotheses was also used. The theoretical and practical significance of the study lies in substantiating the need to form an adaptive tax system to ensure sustainable growth of the national economy.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - G. A. Nassyrova
AU  - A. E. Zhamiyeva
AU  - M. S. Maramygin
AU  - E. G. Knyazeva
AU  - L. I. Yuzvovich
PY  - 2021
DA  - 2021/11/29
TI  - Appendices for Sustainable Development of the Tax System of Kazakhstan
BT  - Proceedings of the Second Conference on Sustainable Development: Industrial Future of Territories (IFT 2021)
PB  - Atlantis Press
SP  - 141
EP  - 146
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211118.027
DO  - 10.2991/aebmr.k.211118.027
ID  - Nassyrova2021
ER  -