Taxation in the Republic of Kazakhstan. Training manual

Об издании

The manual outlines the role of taxes in the economy and the state, functions, principles, classifications and elements of taxes, planning in taxation, building a tax system, the concept and essence of tax administration. The main powers of the tax authorities, the rights and obligations of taxpayers, responsibility for violation of the legislation on taxes and fees are highlighted. The characteristic of the system of taxes and fees of Kazakhstan is given, the current republican and local taxes and fees are considered, as well as special tax regimes. This manual is intended for the Bachelor students specializing in Finance and Accounting.

Библиографическая запись

Chivazova A.Z. Taxation in the Republic of Kazakhstan : training manual / Chivazova A.Z., Serikbayeva Zh.D.. — Almaty : Almaty Management University, Алматы Менеджмент Университет, 2023. — 144 c. — ISBN 978-601-269-451-2. — Текст : электронный // Цифровой образовательный ресурс IPR SMART : [сайт]. — URL: https://www.iprbookshop.ru/139068.html (дата обращения: 08.12.2025). — Режим доступа: для авторизир. пользователей