Kazakistan vergi sistemine genel bir bakış

Kazakistan bağımsızlığının ardından geçen son yirmi yılda, vergi sisteminde önemli bir gelişme kaydetmiştir. Vergi oranları ciddi anlamda indirilmiş ve vergi sistemi sadeleştirilmiştir. Kazakistan bu sayede vergi ödeme kolaylığı sıralamasında Orta Asya ülkeleri içerisinde iyi bir konuma gelmiştir. Ancak diğer yandan vergi kanununda çok sık değişiklik yapılmaktadır. Bu değişiklikler tarafsızlık ilkesini ihlal etmekte ve vergi uyumunu güçleştirmektedir. Bu kapsamda vergi sisteminin temel öncelikleri; i) istisna, muafiyet ve ayrıcalıklı rejimleri kaldırmak suretiyle vergi matrahlarını genişletmek ve ii) oran yapısını düzleştirmek olmalıdır. Ayrıca vergilerin negatif dışsallıkları yansıtacak şekilde yeniden tasarlanması da kaynak dağılımında etkinliğe yol açacaktır.

An overview of tax system In Kazakhstan

After gaining independence, Kazakhstan has made significant progress in tax system for last twenty years. Tax rates have been reduced substantially and tax system has been simplified. As a result, Kazakhstan has made a huge progress among the Central Asian countries on the ease of paying taxes. However, tax law is changing frequently in that country. This change violates of the principle of neutrality and make tax compliance difficult. In this context principles of tax system; i) broadening tax bases by eliminating exemptions and special regimes, and ii) flattening rate structures. Additionally, redesigning the tax system with reflecting negative externalities will result in an effect on resources allocation.

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