Аннотации:
The tax system is recognized as one of the most effective anti-crisis factors in the
development of the national economy. In this regard, the analysis of the mechanism of the impact
of the current economic crisis on the tax system, in order to ensure macroeconomic stability,
is becoming a priority area of modern scientific research. The article examines topical issues
related to the impact of the economic crisis on the tax system. The object of the research is the tax
system of the Republic of Kazakhstan. The subject of this study is the modernization of the tax
system. The study analyzed dynamics and structure of total tax payments to the consolidated
budget. Modernization of the tax system has a significant stimulating effect on all segments of
the national economy. It will ensure economic growth in the country. To improve the efficiency of
fiscal regulation, there is proposed a scenario modeling, which makes it possible to assess the effect
of the implementation of various situations on fiscal revenues and key macroeconomic indicators.
The main methods used were analysis and synthesis, systemic and institutional approaches,
methods of induction and deduction, the method of designing hypotheses.
