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

Author

Listed:
  • 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

Suggested Citation

  • Zhanar LUKPANOVA & Saltanat KUDAYBERGENOVA & Nazar ULAKOV & Amir SEMBEKOV & Dinara IGLIKOVA & Kuralay MUKASHEVA, 2017. "Harmonization and Tax Stimulation of Innovative Activity of Kazakhstan in the EEU," Journal of Advanced Research in Law and Economics, ASERS Publishing, vol. 8(4(26)), pages 1193-1198.
    • Handle: RePEc:srs:jarle0:v:8:y:2017:i:4(26):p:1193-1198
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