Methods of improving land relations and land taxation in Kazakhstan

Автор: Sailaubekov N.T., Kudaibergenov N.A., Mamyrkhan A.B.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 5-2 (39), 2018 года.

Бесплатный доступ

In this paper, the features of the formation and payment of land tax in the Republic of Kazakhstan are considered. The legislative base defining land relations in Kazakhstan is described. The main similarities and differences of this type of taxation in Kazakhstan and foreign countries are determined.

Tax, land tax, budget, tax incentives, cadastral price, coefficient, tax rate, market economy, tax code

Короткий адрес: https://sciup.org/170180966

IDR: 170180966

Статья научная