Browsing by Author "Kereibay N."

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    Development of tax system in modern Kazakhstan
    (2018) Kereibay N.
    Tax system is the main tool to generate financial source forcompetitive existence of any state. Development of the economy of any country and business units growth mostly based on tax system of the country and on existence of favorable conditions. On the other hand, Small and Medium sized enterprises is the main indicator of economy development. The current study uses regression analysis for analyzing the relationship between tax system and SME, measured in amount of taxes by SMEs and number of SMEs registered in country. Additionally, using a sample of 52 small and medium business owners, we indicate the needs of business owners and the main reasons of possible tax non — compliance in country. Based on this study, we offer discussion of why these findings are relevant and make some recommendations.