The Role of Tax Revenues in Ensuring Sustainable Economic Growth of the Republic of Kazakhstan

The purpose of the research is to substantiate the scientific concept of the role of tax revenues in ensuring sustainable economic growth of the Republic of Kazakhstan. In accordance with the set task, the following tasks were solved in the study: to study the theoretical aspects of tax revenues and its impact on economic growth; to analyze and give an objective assessment of tax revenues. The methods of statistical, comparative, and factor analysis were used, and a historical, systematic, and comprehensive approach to the presentation of the material were applied. In analysis of findings and results, certain provisions were used from the practice of the Department of State Revenue for the city of Almaty and the Public Association "Chambers of tax consultants of the Republic of Kazakhstan". The scientific novelty of the research is that on the basis of a theoretical study of the current state of taxation, possible directions for increasing the degree of impact of the tax system on economic growth are justified. The following is the rationale for the place of taxes in the system of factors of economic growth. It is noted that taxes can play not only a negative, but also  a  positive,  and  even  an  active  role  in  changing  the  dynamics  of economic growth; the values and structure of tax revenues for regions and the country as a whole are analyzed. Theoretical and practical significance of the study lies in the possibility of using the obtained scientific results in the activities of the Ministry of Finance of the Republic of Kazakhstan and its structural subdivisions, the tax authorities at various levels, the Ministry of national economy of Kazakhstan. This research, being fundamental, can be used as a basis for training specialists in the field of Finance and taxation.