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.
