Open AccessHistorical experience of the reforms of taxation of private entities in Russia and the Republic of Kazakhstan
Author(s) -
Tatyana Leonidovna Ishchuk,
Ayagyul Serikovna Baimukhametova
Publication year - 2020
Publication title -
nalogi i nalogoobloženie
Language(s) - English
Resource type - Journals
ISSN - 2454-065X
DOI - 10.7256/2454-065x.2020.1.32344
Subject(s) - kazakh , novelty , state (computer science) , articulation (sociology) , economic system , harmonization , process (computing) , object (grammar) , unification , business , public economics , political science , economics , computer science , law , philosophy , linguistics , physics , theology , algorithm , artificial intelligence , politics , acoustics , operating system , programming language
The object of this research is the reform process of taxation of private entities based on the Russian, Kazakh and other foreign experience. The subject of this research is the set of legal, organizational and economic measures pertinent ti the reforms taxation of private entities aimed at ensuring fairness and further positive development of tax system of Russia and Kazakhstan. The author determines the patterns in periodicity of conducting reforms, success and mistakes in their implementation from the perspective of the theory of taxation, tax regulation, and theory of reforms. The article proposes an algorithm for carrying out the reform of taxation, which can serves as a universal instrument for reforms of the entire tax system or its separate elements. The scientific novelty consists in the comprehensive study of the reforms of taxation of private entities based on the Russian, Kazakh and other foreign experience for the period from 1991 to 2020 within the framework of decennial cycle ended with the crises, which allowed detecting the merits and flaws and proposing a unique sequential algorithm for conducting taxation reform. Articulation and substantiation of the goals, as desired state of the system of taxation of private entities, vectors of its transformations and development, requires their precise formulation, quantification and implementation.