Abstract:
The nature of taxation, which consists in the contradiction of multi-vector interests
of the state and taxpayers, presupposes the administration of these relations. Accordingly, taxes, being
the most important source of revenue generation for any state, need to build an effective tax
administration system. The article identifies prospects for improving tax administration in Kazakhstan,
taking into account the requirements of international standards. When writing the article, comparative
and descriptive methods and methods of analysis and synthesis were used. Some problems have been
identified and prospects for further improvement of tax administration in Kazakhstan based on the use of
a horizontal monitoring system have been identified.
