Abstract
The article is devoted to actual problems of functioning of the tax mechanism in the Republic of Kazakhstan. The author studies the characteristic features of the tax mechanism. Tax policy occupies a leading position in the field of state methods of influencing economic processes. Priorities for the development of the economy of any state are largely determined by the level of tax payments achieved, which are a consequence of the tax burden, in particular, its maximum permissible level in the conditions of modern economic policy and tax legislation. The modern tax system of Kazakhstan lacks a stimulating initiative, which in modern conditions of development should be implemented in the implementation of all tax functions - fiscal, distributive and regulatory. Based on the study of statistical data, the effectiveness of the tax mechanism and the tax system was determined. According to the author, the tax system should be based on optimal coordination of interests of all social groups of society - entrepreneurs, workers, civil servants, students, pensioners, etc. The author offers recommendations for a consistent reform of the tax system, implemented in the modern conditions of the economy of Kazakhstan. The aims of the state to determine the optimal limits of the tax burden will contribute to the development of production and create conditions for the growth of the national economy.