Abstract:
The article considers the theoretical and practical aspects of the calculation of taxes in Kazakhstan and other countries of the Eurasian Economic Union. It provides an assessment of the current state of the
system of tax- ation in Kazakhstan. Discrepancies and problems in the calculation of such taxes as value added tax, income tax, excise tax are revealed. The analysis of some aspects of recent and forthcoming reforms on the main tax- es in the Republic of Kazakhstan is done. Particular attention
is paid to the problem of harmonization of some taxes when moving goods, services, capital and labor force from one country to another one.
