Paper Title
Considerations Regarding The Kazakhstan’s Tax System

Abstract
This paper presents the main points of the tax system and the characteristic of the main taxes in Kazakhstan, and gives some considerations and suggestions concerning its improvement. As taxation is related to the formation of the financial resources of the country it is very crucial issue to consider, especially in emerging countries like Kazakhstan. By transforming into a market economy, Kazakhstan has achieved many of its goals. However, there are still many challenges and problems to solve for our country. The tax and budget policies play an important role in stabilizing the economy. Taxes and the state budget are important levers of state control on the economy. Financial stability in Kazakhstan and further development of the country depends on how effectively the basic tax rates were set in the market and how transparent the fiscal policy is. After a general introduction which gives an overall view on the Kazakhstan tax system and tax rates, the second part of the paper describes the current tax policy, the structure of the tax receipts in the country and main development trends in tax system in Kazakhstan. The final section concludes ideas. Index Terms—Effectiveness Of Tax System, Influence Of Tax System, Tax Rates In Kazakhstan, Tax System In Kazakhstan.