Impact of tax competition on fiscal incomes of Kazakhstan in terms of tax competitive environment

Aliya Shakbutova; Abdizhapar Saparbayev; Popek Stanislaw; Aiymzhan Makulova; Aigerim Nurmukhan

doi:10.1051/e3sconf/202015906006

All issues

Volume 159 (2020)

E3S Web Conf., 159 (2020) 06006

References

Open Access

Issue		E3S Web Conf. Volume 159, 2020 The 1^st International Conference on Business Technology for a Sustainable Environmental System (BTSES-2020)


Article Number		06006
Number of page(s)		13
Section		Chapter 6: Decent Work and Economic Growth
DOI		https://doi.org/10.1051/e3sconf/202015906006
Published online		24 March 2020

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[1] Smith A., An Inquiry into the Nature and Causes of the Wealth of Nations, 375 (Chicago, University of Chicago Press, 1976). [Google Scholar]

[2] Gerasimenko N. V., Modern competition, 3, 11 (2007) [Google Scholar]

[3] European Commission, Towards tax co-ordination in the European Union: a package to tackle harmful tax competition (1997) [Google Scholar]

[4] OECD, Harmful Tax Competition: An Emerging Global Issue, https://www.oecd-ilibrary.org/taxation/harmful-tax-competition_9789264162945-en [Google Scholar]

[5] Voronov A., Marketing, 5(60), 16-17 (2001) [Google Scholar]

[6] Wilson J. D., Wildasin D., Capital Tax Competition: Bane or Boon, Journal of Public Economics, 88, 1065 (2004) [Google Scholar]

[7] Dietsch P., Oxford Publishers, 9-20 (2015) [Google Scholar]

[8] KPMG’s individual income tax rates table, https://home.kpmg/xx/en/home/services/tax/tax-tools-and-resources/tax-rates-online/individual-income-tax-rates-table.html [Google Scholar]

[9] KPMG’s corporate income tax rates table, https://home.kpmg/xx/en/home/services/tax/tax-tools-and-resources/tax-rates-online/corporate-tax-rates-table.html [Google Scholar]

[10] PwC and the World Bank Group, Paying Taxes 2019 report, https://www.pwc.com [Google Scholar]

[11] World Economic Forum, Global Competitiveness Report 2018, http://reports.weforum.org/global-competitiveness-report-2018/ [Google Scholar]

[12] Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget” (Tax Code), https://online.zakon.kz/document/?doc_id=36148637 [Google Scholar]

[13] Utibaev B.S., State budget, 50 (Economics, Almaty, 2016) [Google Scholar]

[14] The World Bank, Data, https://data.worldbank.org [Google Scholar]

[15] Arystanbekov K., Strategy and tactics of economic reforms, 29 (Sayasat, Almaty, 2017) [Google Scholar]

[16] Matveeva T.Y., Introduction to Macroeconomics: Textbook, 411 (Allowance, Publishing, House of the Higher School of Economics, 2007). [Google Scholar]

[17] Organization For Economic Co-Operation and Development, OECD Stat, https://stats.oecd.org [Google Scholar]

[18] Nurumov A.A., Bekbolsynova A.S., KazUEFMT, 76-77 (2018) [Google Scholar]

[19] Ziyadin, S., Streltsova, E., et al. (2019). Assessment of Investment Attractiveness of Projects on the Basis of Environmental Factors. Sustainability, 11(9), 2544. [Google Scholar]