Abstract:
this paper analyzes Kazakhstan’s e-Salyq Business tax system and
its differences from the international Standard Audit File for Tax (SAF-T) standard.
While e-Salyq Business simplifies tax reporting for small enterprises, it lacks
standardization and integration with global financial systems. In contrast, SAF-T
provides a unified, structured format that enhances tax transparency and efficiency.
The study suggests implementing key SAF-T features in Kazakhstan, such as XMLbased reporting and automated auditing, to improve tax administration, enhance
compliance, and reduce risks. The adoption of international best practices could make
Kazakhstan’s tax system more transparent, efficient, and globally compatible.
