THE CURRENT ISSUES OF TAX LEGISLATION IN KAZAKHSTAN IN THE CONTEXT OF GLOBALIZATION

Abstract

The article is devoted to the study of topical issues of the tax legislation of Kazakhstan in the 
context of globalization, with an emphasis on its transformation in recent years. The study analyzes 
changes in the country's tax policy caused by external and internal challenges, as well as the impact 
of international standards and global economic processes on the development of the national tax 
system. Special attention is paid to the issues of Kazakhstan's integration into international tax 
structures and the adaptation of legislation to the standards put forward by the Organization for 
Economic Cooperation and Development (OECD) and other international organizations. The author 
conducts a comparative analysis of the current tax legislation of Kazakhstan and its changes in the 
context of globalization, highlighting the key areas of reform. One of the main problems identified 
in the study is the need to strengthen the fight against transnational tax evasion, which is becoming 
especially relevant against the background of the digitalization of the economy and the growth of 
cross-border financial flows. The consequences of the introduction of digital technologies in tax 
administration, including the creation of automated reporting systems, which helps to improve tax 
collection and increase tax transparency, are considered. The study revealed contradictions in the 
current tax policy of Kazakhstan, in particular, in the field of taxation of multinational companies 
and tax disputes, as well as insufficient mechanisms for effective monitoring and control of 
international financial flows. The author suggests ways to solve these problems, including 
improving legislation, improving international cooperation and strengthening tax discipline. Based 
on the analysis, recommendations are proposed for further improvement of the tax system of 
Kazakhstan, aimed at increasing its flexibility, compliance with international standards and ensuring 
economic stability in the context of globalization.