Аңдатпа
Taxation is one of the most effective tools for replenishing the budget, as well as for regulating the production of goods and services. The problems of improving taxation systems have always existed and required a balanced and scientific approach. The Republic of Kazakhstan is no exception and also needs to both improve the existing mechanisms and change some of them. This article discusses the importance of indirect taxes for the budget of the Republic of Kazakhstan, as well as the issues of improving the system for calculating VAT. Indirect taxes are one of the most important budget replenishment items. For example, the Kazakhstani budget consists of more than a quarter of indirect taxes. At the same time, the value-added tax is an excellent tool for regulating the country's market. Kazakhstan attempted to use indirect taxes to stimulate manufacturing industries in the country but had a greater impact on the raw materials industry. At the same time, one should take into account the peculiarities of the taxation system in the Republic of Kazakhstan, which introduce their adjustments to the initiatives taken by the state. VAT has a pronounced regressive character on the end consumer, as a result, the importance of the correct distribution of the burden from the tax burden on individuals and legal entities of the Republic of Kazakhstan should be taken into account. The authors offered several recommendations for improving taxation in Kazakhstan. First of all, the focus of VAT on stimulating the production sectors of the economy, and not the raw materials, as well as increased liability for violation of tax codes and other proposals specified in the article.