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EVALUATING THE EFFECTIVENESS OF TAX REVENUES TO THE NATIONAL BUDGET

Abstract

In order to improve tax policy, since gaining the sovereignty of the Republic of Kazakhstan, the state uses taxes as a powerful economic mechanism, as a stabilization of the economy.
The tax system of the Republic of Kazakhstan is part of the first most important economic system. Tax policy implies a full start of work on changing the state's public expenditures, taxation and the state budget, a measure of the state aimed at ensuring balance of payments balance and economic growth. Tax policy will focus not only on current but also on future period, and then there is no tactics in the current period, and tax strategy. If the state aims at a combination of public corporate and private economic interests, then both tactics and strategy will be the same.
The tax system is an important part of the budget system, since the content and significance of the tax system is regulated or changed through a centralized management system.

About the Authors

А. М. Каripova
NKSU named after M. Kozybaev
Kazakhstan

Petropavlovsk



D. H. Sagandykova
NKSU named after M. Kozybaev
Kazakhstan

Petropavlovsk



References

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Review

For citations:


Каripova А.М., Sagandykova D.H. EVALUATING THE EFFECTIVENESS OF TAX REVENUES TO THE NATIONAL BUDGET. Vestnik of M. Kozybayev North Kazakhstan University. 2020;(2 (47)):136-141. (In Kazakh)

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ISSN 2958-003X (Print)
ISSN 2958-0048 (Online)