Abstract

Globalization of the world economy, which is the process of internationalization and integration of all aspects of economic life, is increasing interdependence and interrelation of the various spheres of the world economy.

With globalization, there is a certain harmonization of tax systems and tax policies. There will be a unification of the tax systems of different countries, requiring coordination of key indicators and mechanisms of taxation of-tion, taxation of investment activity.

The Republic of Kazakhstan, having overcome all the difficulties of transition, began to implement industrial and innovation strategy aimed at diversifying the economy. One of the major trends in the implementation of these tasks is the dynamic economic development in accordance with the requirements of globalization.

Taxes are one of the important tools of government regulation, as the national economy and international integration processes. Under the new conditions the transformation of the tax system of Kazakhstan becoming objective. Therefore, the study of the current state of the tax system and the search for new evidence-based approaches to improve it is an objective necessity.

In the transition to market one of the main tasks of economic reforms carried out in Kazakhstan was the creation of a new type of tax relations between the state and the taxpayer, which is mainly provided through the tax system. Create tax system had virtually from scratch, in the absence of sufficient domestic experience.

This article deals with the historical background and economic entity, as well as the structure of the tax system of the Republic of Kazakhstan. The analysis and the evaluation of a modern tax system of Kazakhstan has been held. Based on the experience of economically developed foreign countries, highlights the impact of globalization on the tax system.

 

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