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Journal of Foreign Legislation and Comparative Law
Reference:

Krainova O.I. Tax System of the Republic of Kazakhstan

Abstract: Kazakhstan is the rapid economically developing country. Kazakhstan is the first of exUSSR countries who has declared a long–term development program till 2030 which is realizing now. The reform of tax legislation was the basic recent reform. The new Kazakhstan Tax Code is aimed to the country’s economy diversification: abolition of the part of privileges and preferences, tax rates reduction, optimization of tax accounting, — that consequently will contribute to the withdrawal of the economy from «shadow», the improvement of business operation conditions for entrepreneurship and the investments rising into the industry


Keywords:

comparative law, tax system, Kazakhstan, tax reform, reduction of tax onus, budget formation, economics modernization, long–term perspective, investment increase, program of development


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