TAX INNOVATIONS: 2018

This article discusses the innovations of the Code of the Republic of Kazakhstan «On taxes and other obligatory payments to the budget (Tax Code)».
Attention is focused on changes in the tax system. First of all, the code is aimed at the development of small and medium – sized businesses. In particular, the code provides for a change in ideology – now it will be aimed at protecting the interests of a bona fide taxpayer. The code also provides incentives for various sectors of the economy and simplifies administration. Innovation will mativate self – pay taxes.
Tax legislation is a set of regulatory legal acts regulating social relations in the field of taxation. Tax legislation establishes the fundamental principles of taxation, regulates power relations for the establishment, introduction, amendment, cancellation, the procedure for calculating and paying taxes and other obligatory payments to the budget, as well as relations connected with the fulfillment of tax obligations.
The tax legislation of the Republic of Kazakhstan is based on the Constitution of the Republic of Kazakhstan, consists of the Tax Code, as well as regulatory legal acts, the adoption of which is provided for by the code.

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