ROUND TABLE DEDICATED TO THE 30TH ANNIVERSARY OF THE CONSTITUTION OF THE REPUBLIC OF KAZAKHSTAN "THE CONSTITUTION OF THE REPUBLIC OF KAZAKHSTAN — GUARANTOR OF THE SOCIAL AND POLITICAL RIGHTS, FREEDOMS AND INTERESTS OF CITIZENS, THE FOUNDATION FOR BUILDING A CIVIL SOCIETY"

 As part of the round table, leading legal scholars exchanged views on the role of the Constitution in the establishment of the rule of law, the protection of citizens' rights and the development of democratic institutions.

�� Saule Zhusupbekovna Suleimenova, Doctor of Law, Professor, Head of the Department of Civil Law, Civil Procedure and Labour Law at Al-Farabi Kazakh National University, emphasised in her speech the importance of the Constitution as the legal basis for civil society, noting the need for further development of civil law mechanisms for the protection of citizens' rights.

�� S.T. Tynybekov, Doctor of Law, Professor of the same department, gave a presentation entitled ‘30 Years of the Constitution: A Benchmark for Our Achievements,’ focusing on the historical significance of the Constitution and its role in the country's successful transformations.

��One of the key moments of the meeting was the speech by Mynbaeva Nurgul Baltaevna, Candidate of Legal Sciences, Associate Professor at Almaty Management University.

In her report on ‘The Constitutional Foundations of the Tax System of the Republic of Kazakhstan: Balancing the Interests of the State and Citizens,’ she emphasised:

• the importance of the constitutional principles of fairness and equality in taxation;

• the need for transparency in tax policy;

• the priority of citizens' interests in the formation and implementation of fiscal policy.

�� Participants actively discussed issues related to improving the legal literacy of the population in the field of taxation and the role of the Constitution as a guarantor of balanced relations between the state and taxpayers.