Abstract:
The article is devoted to the problem of reforming the tax systems of Kazakhstan and Russia in a market
economy; the main key steps and the quality of their realizations are described. Of particular relevance is the
analysis of the impact of tax regulators on the country's economic growth. In the context of integration into
the world economy, it is necessary to find the most appropriate scientific approaches to reforming tax systems
by improving the analysis, planning and forecasting the trends of its development, taking into account the influence
of various factors. As the analysis of the works of foreign scientists in forecasting the development of
complex financial systems in the conditions of a modern market economy shows, it is the methodology of alternative
forecast scenarios that reflects the needs of strategic foresight in the context of a complex intertwining
of contradictory trends in the development of the world economy. It is generally recognized that in the
context of rapid and ambiguous changes, it is no longer possible to use planning methods based solely on extrapolating
existing trends in technical, technological, economic and social development. Therefore, it is important
to compare the state of tax systems to date and assess their level of competitiveness. Regarding Kazakhstan
and Russia, the results of the regression model should be taken into account when carrying out reforms.
The model of the tax system is an aggregate indicator, the so-called tax policy, so only a systemic
transformation will help to qualitatively influence the economic growth of the country.
