EXPERIENCE OF KAZAKHSTAN TAX POLICY IN SOLVING THE PROBLEMS OF FORMING THE INCOME PART OF THE BUDGET
The article deals with the formation of state budget revenues in Kazakhstan. The state budget, being the main means of mobilizing and spending state resources, gives political power a real opportunity to influence the economy, finance priority sectors, stimulate the development of priority sectors of the economy, provide social support to the least protected segments of the population. The aggregate of revenues included in the budget, the forms and methods of their mobilization constitute the system of revenues to the state budget. In the composition of the state budget revenues, the role and importance of tax revenues is very large, since 70-80% of all revenues accounted for these revenues. Analyzed the receipt of tax payments to the budget of the Republic of Kazakhstan in 2018. Identified the main points of the introduction of the Unified Cumulative Payment in Kazakhstan in 2019, conducting a tax amnesty for small and medium-sized businesses. It was noted that the stimulating role of the tax system leads to an increase in revenues to the budget.