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

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 XML-based 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.