Impact of tax competition on fiscal incomes of Kazakhstan in terms of tax competitive environment
| Autor: | Popek Stanislaw, Aliya Shakbutova, Aiymzhan Makulova, Abdizhapar Saparbayev, Aigerim Nurmukhan |
|---|---|
| Rok vydání: | 2020 |
| Předmět: |
ComputingMilieux_GENERAL
lcsh:GE1-350 Tax competition 0502 economics and business 05 social sciences ComputingMilieux_LEGALASPECTSOFCOMPUTING International economics Business 010501 environmental sciences 01 natural sciences lcsh:Environmental sciences 050203 business & management 0105 earth and related environmental sciences |
| Zdroj: | E3S Web of Conferences, Vol 159, p 06006 (2020) |
| ISSN: | 2267-1242 |
| DOI: | 10.1051/e3sconf/202015906006 |
| Popis: | International tax competition requires tax reforms from all countries in the world. To meet international standards, countries use different methods to attract resources to their economies. Fierce tax competition in the world has prompted Kazakhstan to significantly liberalize the tax system, reduce the number of taxes and their rates for the main types of taxes, and simplify tax registration procedures, tax accounting and tax reporting for taxpayers, making it one of the most attractive tax systems in the world. However, such actions and reforms aimed at improving tax competitiveness may in one way or another affect Kazakhstan’s fiscal income, which is an important topic of research. The research is based on the tax system and tax income of the Republic of Kazakhstan in the international tax competitive environment. In the course of the study, the tax system of Kazakhstan, its features and reforms, and the structure of the budget income of Kazakhstan were primarily analyzed. Keywords: tax competition, tax system, fiscal income, effects of tax competition. |
| Databáze: | OpenAIRE |
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