Analysis of reforming the tax system of the Republic of Kazakhstan in conditions of integration into the EEU

dc.contributor.author	Sembekov, A.K.
dc.contributor.author	Lukpanova, Zh.O.
dc.date.accessioned	2016-10-05T06:00:06Z
dc.date.available	2016-10-05T06:00:06Z
dc.date.issued	2016-06-30
dc.identifier.issn	0142-0843
dc.identifier.uri	http://rep.ksu.kz/handle/data/251
dc.description.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.	ru_RU
dc.language.iso	en	ru_RU
dc.publisher	Вестник Карагандинского университета	ru_RU
dc.relation.ispartofseries	Экономика;
dc.subject	EEU	ru_RU
dc.subject	taxes	ru_RU
dc.subject	taxation	ru_RU
dc.subject	value added tax	ru_RU
dc.subject	income tax	ru_RU
dc.subject	tax system	ru_RU
dc.subject	tax rates	ru_RU
dc.subject	harmonization	ru_RU
dc.title	Analysis of reforming the tax system of the Republic of Kazakhstan in conditions of integration into the EEU	ru_RU
dc.type	Article	ru_RU