FEATURES OF THE TAXATION OF SUBSOIL USERS IN KAZAKHSTAN AND THE KYRGYZ REPUBLIC
This article compared the basic provisions on the taxation of subsoil users in the Kyrgyz Republic and the Republic of Kazakhstan. At the same time attention is paid to the similarities and differences in this regard. An attempt convergence of substantive provisions on the payment of this type of tax in both countries, due to the fact that they are members of the Common Customs Union.