ON THE OF ISSUE OF ASSESSING THE EFFECTIVENESS OF THE TAX SYSTEM OF THE REPUBLIC OF KAZAKHSTAN

Abstract

The state's tax system cannot remain unchanged for a long time. Its effectiveness is largely determined by the correspondence of the content of its main elements to the tasks of a particular stage of the socio-economic development of the country. To date, there are a large number of methods for determining the effectiveness of the tax system, each of which has its own specifics. The article considers the most common approaches to determining the effectiveness of the tax system and methods of its assessment, and calculates some indicators of the effectiveness of the tax system of the Republic of Kazakhstan. The research methods were a systematic approach and an empirical review, generalization, statistical and quantitative analysis. 

In the course of the study, it was concluded that today the tax system of the republic is dynamically developing and, in general, it is possible to recognize a satisfactory assessment of the effectiveness of the tax system, which is ensured by fulfilling tax collection and increasing the dynamics of tax revenues. At the same time, problems reflecting the systemic nature and inconsistency of certain parameters of the tax system with modern realities have been identified. Based on the analysis, the authors present the directions of possible improvement of the tax system of the Republic of Kazakhstan.