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Проблемы и пути совершенствования системы налогообложения предприятий малого и среднего бизнеса в Казахстане

Проблемы и пути совершенствования системы налогообложения предприятий малого и среднего бизнеса в Казахстане

Abstract

В данной статье проведен анализ налоговой системы в малом среднем бизнесе в Казахстане. Выявлены проблемы налогообложения и обременения субъектов малого и среднего предпринимательстве при оплате налогов. При этом представлены упрощенные режимы налогообложения, рассмотрены возможные пути решения проблем, а также приведены доводы для обоснования предложенных рекомендаций.

Keywords

СИСТЕМА НАЛОГООБЛОЖЕНИЯ,МАЛЫЙ СРЕДНИЙ БИЗНЕС,РЕЖИМЫ НАЛОГООБЛОЖЕНИЯ,НАЛОГОВЫЕ ЛЬГОТЫ,ПРОБЛЕМЫ В НАЛОГООБЛОЖЕНИИ,НАЛОГОВОЕ ЗАКОНОДАТЕЛЬСТВО,НАЛОГОВАЯ СЛУЖБА,ПОРЯДОК ИСЧИСЛЕНИЯ,АВАНСОВЫЕ ПЛАТЕЖИ,ПАТЕНТ

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    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green