Taxation and the Educational Organization in the Republic of Kazakhstan

Oxana Stepanitskaya
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Oxana Stepanitskaya: University of Ferrara, Italy

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Abstract: This article considers the features of the regime of taxation of educational organizations in Kazakhstan taking into account recent changes in tax law. It investigates the features of preferential taxation in the field of education in Kazakhstan, considers the specifics of the application of tax exemptions by various educational organizations, and suggests some recommendations concerning the optimizations of taxation of the educational organizations in Kazakhstan. In today's dynamic reality, educational organizations are key factors in developing knowledge of various fields of law, including the area of taxation. Specificity of taxation in the education system is associated with the peculiarities of the legal status of the participants of educational relations, which will be the subject of consideration in this article.

Keywords: education; legal regulation; educational organizations; autonomous educational organizations; ‘Nazarbayev University’; ‘Nazarbayev Intellectual Schools’; Kazakhstan; taxation; tax benefits (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:tkp:mklp15:2193-2202

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