Authors :
Dinara Sydykova
Volume/Issue :
Volume 11 - 2026, Issue 10 - October
Google Scholar :
https://tinyurl.com/yc2th6ks
DOI :
https://doi.org/10.38124/ijisrt/26Oct243
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working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and
ResearchGate.
Abstract :
This article examines the development, structural challenges, and reform priorities of the tax system of the Republic of Kazakhstan during the 2009-2019 study period. The study is a retrospective policy and document analysis derived from research completed in 2019. Its source base consists of normative legal acts on taxation, economic literature, periodical materials, and administrative and statistical materials used in the original study. The analysis focuses on the fiscal, regulatory, redistributive, and control functions of taxation; legislative stability; the tax burden and economic incentives; tax administration; fiscal discipline; and the relationship between state revenue needs and taxpayer interests. The study identifies recurring concerns involving instability and complexity of tax rules, compliance and collection difficulties, the economic effects of taxation, and the need for clearer and more predictable administration. It concludes that improvement of the tax system requires a coherent reform strategy combining legislative stability, simpler accounting and payment mechanisms, balanced tax burdens, accessible taxpayer information, stronger administrative safeguards, and continued technical modernization.
Keywords :
Kazakhstan, Tax System, Tax Reform, Fiscal Policy, Tax Administration, Tax Burden, Economic Development.
References :
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- M. G. Ospanov, Harmonization of Tax Relations. Almaty: Faksinfo, 1997.
- Republic of Kazakhstan, Decree of the President “On Taxes and Other Obligatory Payments to the Budget,” Apr. 24, 1995, No. 2235.
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This article examines the development, structural challenges, and reform priorities of the tax system of the Republic of Kazakhstan during the 2009-2019 study period. The study is a retrospective policy and document analysis derived from research completed in 2019. Its source base consists of normative legal acts on taxation, economic literature, periodical materials, and administrative and statistical materials used in the original study. The analysis focuses on the fiscal, regulatory, redistributive, and control functions of taxation; legislative stability; the tax burden and economic incentives; tax administration; fiscal discipline; and the relationship between state revenue needs and taxpayer interests. The study identifies recurring concerns involving instability and complexity of tax rules, compliance and collection difficulties, the economic effects of taxation, and the need for clearer and more predictable administration. It concludes that improvement of the tax system requires a coherent reform strategy combining legislative stability, simpler accounting and payment mechanisms, balanced tax burdens, accessible taxpayer information, stronger administrative safeguards, and continued technical modernization.
Keywords :
Kazakhstan, Tax System, Tax Reform, Fiscal Policy, Tax Administration, Tax Burden, Economic Development.
