Members of the Research Group в рамках Scientific project AP19678553 under grant funding for scientific and/or scientific-technical projects for 2023–2025 of the Science Committee of the Ministry of Science and Higher Education of the Republic of Kazakhstan "Tax Instruments for Leveling Social Inequality in the Republic of Kazakhstan" participated in the roundtable discussion «Transformation of Fiscal Instruments in Kazakhstan: Current Realities and Prospects», organized by NARHOZ University on December 13, 2023 (Almaty).
Representatives of the academic and business communities, as well as instructors and faculty members of NARHOZ University, participated in the discussion of the issues facing the financial system of the Republic of Kazakhstan.
Candidate of Economic Sciences, Associate Professor of the Department of "Accounting and Finance" at the "S. Seifullin Kazakh Agrotechnical Research University" NAO Tleuzhanovna Danagul Amangeldievna delivered a report on the topic «Әлеуметтік теңсіздікті реттеудегі прогрессивті салық салудың артықшылықтары».
This report, addressing issues of progressive income taxation, generated numerous questions. During the academic discussion, views were expressed on the specific features of applying the progressive scale in Kazakhstani and international practice, and the socioeconomic consequences of the possible introduction of this mechanism into the tax system of the Republic of Kazakhstan were examined from the perspective of various economic actors.
A PhD professor from NARHOZ University participated in the discussions Yeralieva Yana Alexandrovna , who shared her opinion on the choice between the progressive and proportional systems of individual income taxation in Kazakhstan and the forthcoming universal declaration of income by natural persons.
Candidate of Economic Sciences, Associate Professor of the Department of Finance, Esil University Берстембаева Р Ysty Kudaibergenovna presented a report on the topic "Development of Financial Instruments for Mitigating Social Inequality in Kazakhstan."
The report revealed the contemporary realities of income formation among citizens of the Republic of Kazakhstan, the characteristics of the current social protection practice in the republic, and provided a critical assessment of the standard of living of the population in the Republic of Kazakhstan. Methodological problems that aggravate the inaccurate assessment of the poverty level in the Republic of Kazakhstan were identified. Based on the analysis conducted, recommendations were presented addressing the methodology for assessing the standard of living, the state of employment, and fiscal instruments aimed at regulating social inequality.
Particularly heated discussions were provoked by questions of regional differentiation within the republic, characterised by statistical data reflecting the nominal and real incomes of the population residing in different regions.
In the report of the Candidate of Economic Sciences, Associate Professor of Al-Farabi Kazakh National University Керімбек Ғалымжан Есқараұлы «Қазақстан республикасының салық жүйесі: өзекті мәселелері және дамудың негізгі басымдықтары» был проведен анализ актуальных проблем налоговой системы РК.
Uvakbayeva Gaukhar Bodesovna – The Director of Alym LLC Taxpayer Consulting Centre, in her address, highlighted the forthcoming innovations in tax legislation as well as the issues that will be resolved in the course of drafting the new Tax Code of the Republic of Kazakhstan.
PhD (Econ.), Professor at NARHOZ University Kozhakhmetova Maral Kenebaevna described the specifics of taxation of small business entities in the Republic of Kazakhstan.
Based on the results of the round table, a resolution was formulated containing recommendations for the improvement of the tax system of the Republic of Kazakhstan.
