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

  • Zhanar LUKPANOVA Faculty of Finance, Karaganda Economic University, Karaganda, Kazakhstan
  • Saltanat KUDAYBERGENOVA Faculty of Finance, Karaganda Economic University, Karaganda, Kazakhstan
  • Nazar ULAKOV Faculty of Finance, Karaganda Economic University, Karaganda, Kazakhstan
  • Amir SEMBEKOV Faculty of Finance, Karaganda Economic University, Karaganda, Kazakhstan
  • Dinara IGLIKOVA Faculty of Finance, Karaganda Economic University, Karaganda, Kazakhstan
  • Kuralay MUKASHEVA Faculty of Finance, Karaganda Economic University, Karaganda, Kazakhstan

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.

References

[1] Official statistical information of the Committee on Statistics of the Ministry of National Economy of the Republic of Kazakhstan, http://www.stat.gov.kz
[2] Stepanenko, D. 2010. Tax stimulation of innovative activity: foreign experience and Russian realities, Bulletin of the Ural Institute of Economics, Management and Law, 2(11): 36-46.
[3] Stimulating innovation (direct and indirect). Experience of the leading countries. Innovative funds. The electronic resource, http://www.Studopedia.ru
[4] Tastanbekova, K., and Uchkampirova, A. 2014. World practice of creation and functioning of SEZ and technoparks, http://www.rusnauka.com
Published
2017-12-01
How to Cite
LUKPANOVA, Zhanar et al. Harmonization and Tax Stimulation of Innovative Activity of Kazakhstan in the EEU. Journal of Advanced Research in Law and Economics, [S.l.], v. 8, n. 4(26), p. 1193-1198, dec. 2017. ISSN 2068-696X. Available at: <https://journals.aserspublishing.eu/jarle/article/view/1525>. Date accessed: 20 may 2018. doi: https://doi.org/10.14505//jarle.v8.4(26).17.