Open AccessSUPPORT FOR ENTREPRENEURSHIP DURING THE 2020 CRISIS: COMPARATIVE ANALYSIS OF FOREIGN AND KAZAKHSTAN PRACTICE
Author(s) -
Ksenia Zagal,
Baltabay Syzdykov
Publication year - 2021
Publication title -
memlekettìk basķaru ža̋ne memlekettìk ķyzmet/gosudarstvennoe upravlenie i gosudarstvennaâ služba
Language(s) - English
Resource type - Journals
eISSN - 2959-0302
pISSN - 1994-2370
DOI - 10.52123/1994-2370-2021-273
Subject(s) - subsidy , business , tax policy , entrepreneurship , covid-19 , tax reform , economics , economic policy , international economics , public economics , market economy , finance , medicine , disease , pathology , infectious disease (medical specialty)
The article examines the features of ensuring the stability of the business sector during the COVID-19 pandemic in Kazakhstan, OECD countries and other countries by analyzing the measures taken by their governments. A comparative analysis was conducted for global trends in the introduction of tax policy measures (cancellation / reduction of tax rates, the use of temporary / permanent tax deductions, benefits and loans, refundable tax benefits, etc.) and non-tax policy (provision of loans, subsidies for business expenses that are not related to with wages, various types of deferrals, and other industry-specific support measures).