E3S Web Conf.
Volume 159, 2020The 1st International Conference on Business Technology for a Sustainable Environmental System (BTSES-2020)
|Number of page(s)||13|
|Section||Chapter 6: Decent Work and Economic Growth|
|Published online||24 March 2020|
Impact of tax competition on fiscal incomes of Kazakhstan in terms of tax competitive environment
Al-Farabi Kazakh National University, al-Farabi Ave. 71, 050040 Almaty, Kazakhstan
2 National Academy of Sciences of the Kazakhstan, Shevchenko St., 28, 050000 Almaty, Kazakhstan
3 Cracow University of Economics, Rakowicka St., 27, 31-510 Cracow, Poland
4 University Narxoz, Zhandosov St., 55, 050035 Almaty, Kazakhstan
* Corresponding author: firstname.lastname@example.org
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.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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