The possibilities of using foreign experience in tax regulation of socio-economic processes in Kazakhstan DOI Open Access
G. A. Maulenberdieva,

Л. А. Омарбакиев,

С. С. Абдильдин

et al.

Bulletin of Turan University, Journal Year: 2024, Volume and Issue: 2, P. 315 - 327

Published: July 2, 2024

The article analyzes the foreign experience of tax regulation socio-economic processes in EU countries and possibility its adaptation to Kazakh economy. A significant analogy has been revealed main taxes European with common political economic interests, historically interacting solving problems global development. mechanisms regulatory impact on social development are studied: VAT, excise taxes, corporate income tax, personal tax. advantages disadvantages applying various benefits preferences, principles taxation organization world practice revealed. Tax systems differ significantly number their structure, management methodology. Along this, it is impossible not recognize similarity geographically close each other, having issues. study historical also allows us assert significance such a as given application consumption luxury goods. Taxation these goods made possible partially make additional withdrawals from well-to-do segments population redistribute them, certain extent serving equalization. results confirm instruments different countries, caused by historical, geographical economic-globalization factors. In turn, this use Kazakhstan, adapting individual elements domestic conditions taking into account peculiarities national economy specifics circumstances formation system our state.

Language: Английский

The possibilities of using foreign experience in tax regulation of socio-economic processes in Kazakhstan DOI Open Access
G. A. Maulenberdieva,

Л. А. Омарбакиев,

С. С. Абдильдин

et al.

Bulletin of Turan University, Journal Year: 2024, Volume and Issue: 2, P. 315 - 327

Published: July 2, 2024

The article analyzes the foreign experience of tax regulation socio-economic processes in EU countries and possibility its adaptation to Kazakh economy. A significant analogy has been revealed main taxes European with common political economic interests, historically interacting solving problems global development. mechanisms regulatory impact on social development are studied: VAT, excise taxes, corporate income tax, personal tax. advantages disadvantages applying various benefits preferences, principles taxation organization world practice revealed. Tax systems differ significantly number their structure, management methodology. Along this, it is impossible not recognize similarity geographically close each other, having issues. study historical also allows us assert significance such a as given application consumption luxury goods. Taxation these goods made possible partially make additional withdrawals from well-to-do segments population redistribute them, certain extent serving equalization. results confirm instruments different countries, caused by historical, geographical economic-globalization factors. In turn, this use Kazakhstan, adapting individual elements domestic conditions taking into account peculiarities national economy specifics circumstances formation system our state.

Language: Английский

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