On September 23, 2024, a discussion of the Message of President Kassym-Jomart Tokayev took place in 315 classrooms at the Department of Civil Law and Civil Procedure, Labor Law. There, the steady growth of the economy is directly related to the fact that tax policy is conducted in a clear and predictable manner.

    A new Tax Code will be developed in 2023 to resume the business of fiscal regulation. The issue of tax administration, which is the most problematic of them, should be rewritten.

    It is also necessary to fully digitize the activities of tax control so that there are no face-to-face meetings during the work.

      Another priority is to increase the effectiveness of tax incentive measures. To do this, it is advisable to switch to differentiated tax rates in various sectors of the economy. It is necessary to introduce a way to reduce or exempt from corporate income tax on the part of profits spent on technological modernization and scientific research.

      In order to reduce taxpayers' appetite for tax evasion, it is necessary to simplify special tax regimes. The issue of preventing the deliberate dismantling of organizations in order to reduce the tax burden should be addressed in the new code. For the modern development of trade, it is necessary to expand the scope of the retail trade tax with a reasonable rate and simple procedures. 

      As part of the tax reform, it is advisable to introduce a "luxury tax". This does not apply to the middle class, this tax is charged only when buying more expensive real estate and a car. I will focus separately on the issue of fees charged when buying a car. Everyone knows the problems with cars imported from neighboring countries. Such cars, which remain illegal, pose a threat to public safety. Drastic measures must be taken to block all the tricks that illegal transport can bring. And by September 1 of this year, the situation with cars imported into the country must be resolved. In order to legalize them, I suggest that everyone receive a one-time and one-time fee not exceeding 200-250 thousand tenge for disposal and initial registration. This is a measure only for vehicles that have not been searched and have passed customs procedures.

The effectiveness of tax policy is closely related to the transparency of customs work.

It is important to complete the work on the full integration of information systems in the tax and customs sphere.

     The next problem. There are too many inspectors. They are known to have had a negative impact. Therefore, it is necessary to implement an integrated approach to customs control at the border. Customs clearance centers should operate on the principle of "one window". We must not forget that it is necessary to "move to the blanket."  

A reform of the budget policy will be carried out. We need to click on the final result. The Budget Code approves the maximum standards. It must be adhered to when planning and executing the budget.

Candidate of Law,associate professor of the Department

of civil law and civil procedure, labor law Abaydeldinov T. M.