IMPLEMENTATION OF TAX ADMINISTRATION IN KAZAKHSTAN: PROBLEMS AND TRENDS

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.