Tax incentives in the development of small and medium businesses
The article deals with the stimulation of small and medium-sized businesses, the role of tax incentives for business development in Kazakhstan. The actuality of the research is that all the actions undertaken by the Government are aimed at the full and timely provision of the state budget, the implementation of government programs. The role of small and medium enterprises in economic development, socio -economic growth of the state are defined. The purpose of the tax policies pursued by the Government of the country at this stage is the state support for domestic producers, ensuring the domestic economic growth, the creation of conditions for private sector growth, attraction of foreign investment, etc. The need for support of small business in Kazakhstan today is recognized as a priority area in its economic politics. Chosing it as a priority is preferred in terms of employment and the creation of domestic producers in the market of consumer goods. Nomination in its priority is preferred in terms of employment and the creation of domestic producers in the market of consumer goods. The analysis shows that despite the understanding of the need of small business development and state support of small and medium business situation in this sector of the economy is poor. World practice shows that large-scale enterprise development requires significant and diverse support from the government, at all levels: national, regional, local. The situation is the same for Kazakhstan in terms of the general economic downturn, the growth of official and hidden unemployment, especially among youth and women, falling living standards of most people, and as a result, the growth of social tension. The author mainly focuses on the issues of state support for small and medium business, designated by the President in the Strategy «Kazakhstan-2050».