Harmonization and Tax Stimulation of Innovative Activity of Kazakhstan in the EEU

Zhanar Lukpanova (), Saltanat Kudaybergenova (), Nazar Ulakov (), Amir Sembekov (), Dinara Iglikova () and Kuralay Mukasheva ()
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Zhanar Lukpanova: Faculty of Finance Karaganda Economic University Karaganda Kazakhstan, Postal: KZ
Saltanat Kudaybergenova: Faculty of Finance Karaganda Economic University Karaganda Kazakhstan, Postal: KZ
Nazar Ulakov: Faculty of Finance Karaganda Economic University Karaganda Kazakhstan, Postal: KZ
Amir Sembekov: Faculty of Finance Karaganda Economic University Karaganda Kazakhstan, Postal: KZ
Dinara Iglikova: Faculty of Finance Karaganda Economic University Karaganda Kazakhstan, Postal: KZ
Kuralay Mukasheva: Faculty of Finance Karaganda Economic University Karaganda Kazakhstan, Postal: KZ

Journal of Advanced Research in Law and Economics, 2017, vol. 8, issue 4(26), 1193-1198

Abstract: In Kazakhstan as in most countries of the world the tax system is viewed not only as a tool to ensure the formation of the revenue side of the budget but also as a mechanism for macroeconomic regulation that allows stimulating the development of the economy in a given direction At present the domestic economy has reached a critical phase of its development there is a need to replace the raw material development scenario with an innovative model As a result of the research the analysis of forms and methods of stimulating innovation activity was made with an emphasis on financial and tax incentive tools the possibility of introducing a new special taxation regime and certain tax incentives for innovation entities was determined an analysis of the development of SEZ in the Republic of Kazakhstan was made and a model for forecasting the indicators of innovation development of the region And tax revenues from the subjects of innovation

Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:srs:jarle0:v:8:y:2017:i:4(26):p:1193-1198

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