TAX INCENTIVES IN THE PUBLIC ADMINISTRATION SYSTEM - ANALYSIS OF NATIONAL TAX LEGISLATION

Abstract

Tax incentives, being a widely used tool in public administration, are widely used and clearly regulated in accordance with the principles of good public administration. At the same time, they can meet the most diverse directions in solving certain problems in society. This article is aimed at differentiating and systematizing tax benefits in Kazakhstan. During the research, the method of doctrinal analysis was used, which allows to study the tax legislation of Kazakhstan. The work is an analysis of the tax legislation of the Republic of Kazakhstan. The authors have given criteria for determining tax benefits, conducted a doctrinal analysis that allowed determining the tax benefits in force in Kazakhstan. The classification of tax benefits and the assessment of compliance of tax benefits with the principles of taxation established by tax legislation have also been carried out.