• FROM E-SALYQ BUSINESS TO SAF-T: A TOWARDS INTERNATIONAL TAX ACCOUNTING STANDARDS 

      Zhartybek, D.B. (L.N. Gumilyov Eurasian National University, 2025)
      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 ...
      2025-11-20