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

Author(s): Zhanar Lukpanova, Saltanat KUDAYBERGENOVA, Nazar Ulakov, Amir Sembekov, Dinara IGLIKOVA, Kuralay MUKASHEVA
Subject(s): Economy
Published by: ASERS Publishing
Keywords: competitiveness; innovation; tax incentives; tax preferences; tax incentives

Summary/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.

  • Issue Year: VIII/2017
  • Issue No: 26
  • Page Range: 1193-1198
  • Page Count: 6
  • Language: English