THE TAX PARADOX AND ITS FEATURES

Abstract

The study examines the tax system, the current tax situation and some problems and difficulties of the tax system, the main tax indicators and the economic impact of taxes in the country. The state uses taxes as a powerful economic mechanism during the development and stabilization of the economy. Taxes are one of the manifestations of the sovereignty of the state. The tax system is the relationship of aggregate taxes that have developed in this state under the influence of socio-political and economic conditions. There are many new problems and needs in the economy of our country related to the transition to market relations. They have justified new specialists and new theoretical and practical disciplines, including the taxation system. The relevance of the topic is characterized by the total amount of calculations with taxes in the republican budget of domestic Kazakhstan. An urgent issue today is the tax paradox focused on market relations, as well as the affiliation of tax policy to the economy and social spheres used in the process of regulating the economy during the transition period. Study of the state of the tax system in Kazakhstan, analysis of the place and role of taxes in ensuring the economic stability of the state. The theoretical aspect of the tax system of the Republic of Kazakhstan is considered, i.e. the macroeconomic essence, meaning, functions, principles of taxation and the share of taxes in the State Budget of the Republic of Kazakhstan are reflected. The development of the tax system of the Republic of Kazakhstan is considered, the existing tax reforms, the new Tax Code for today and the prospects for the development of the tax system in Kazakhstan are discussed.