Economic Growth for Sustainable Development: The COVID-19
Pandemic and Tax Instruments
Karlygash Kurbanova
, Gulnara Annakuliyeva
and Tolkyn Zhumadilova
Al-Farabi Kazakh National University, 71 al-Farabi ave., Almaty, Republic of Kazakhstan
University of International Business, 8A Abai ave., Almaty, Republic of Kazakhstan
Keywords: Tax Policy, Digital Economy, Tax Wallet, Area of Fiscal Contradictions, COVID-19.
Abstract: This article examines the development of the information and communication technologies sector, which
leads to significant to significant changes in economic activity, which requires the introduction of appropriate
government regulation instruments, including tax and customs tariffs. At the current stage, it is significant for
the state to guarantee tax assessment from changing business measures and monetary exchanges.
Simultaneously, computerized innovations are being brought into crafted by assessment and customs
specialists. Taxes increasingly penetrate the digital economy, and digital technologies - into taxation (tax
administration and tax control) in the condition of the COVID-19 pandemic. These correlative and reliant
cycles are outlined by patterns in the advancement of the online exchange area and instances of crafted by
assessment and customs experts in Kazakhstan. This article also examines the Laffer production curve and
the ascending branch of the Laffer tax curve by the value of the area of fiscal contradictions.
The current stage in the development of the world
economy is characterized by an increase in the
importance of technology. Technology is
increasingly penetrating the economy, as is the
economy in technology. This new stage is called the
digital economy today.
Currently, digital markets are characterized by
high rates of investment and innovation, leading to
rapid technological advances in industries. The digital
(electronic) economy, characterized as an economy
described by the greatest fulfillment of the
requirements of every one of its members using data,
including individual data, ended up being
exceptionally important in 2020, when the worldwide
local area confronted the COVID-19 pandemic.
Because of the advancement of data, correspondence
and monetary advances, just as the accessibility of
framework, which together give the chance of full
collaboration in a half and half universe of all
members in financial action: subjects and objects of
the cycle of creation, dissemination, trade and
utilization of products and ventures, states have
managed to maintain a certain stability.
The arrangement of the advanced economy
decides the requirement for suitable turn of events
and improvement of the cycles and instruments of
state guideline. World Bank specialists think about
the computerized economy (in the wide feeling of the
word) as “a system of economic, social and cultural
relations based on the use of digital information and
communication technologies” (World Bank, 2016).
The main features of the digital economy are
determined by the following: - economic activity is
focused on the platforms of the “digital” economy; -
personalized service models; - direct interaction
between producers and consumers; - the spread of the
sharing economy; - the significant role of the
contribution of individual participants (Keshelava et
al., 2017).
The USA, European developed countries and the
BRICS nations are sequentially in front of
Kazakhstan in the authoritative and administrative
guideline of projects for the computerized change of
the economy overall by 2-3 years or more. The state
Kurbanova, K., Zhumadilova, T. and Annakuliyeva, G.
Economic Growth for Sustainable Development: The COVID-19 Pandemic and Tax Instruments.
DOI: 10.5220/0010587201300137
In Proceedings of the International Scientific and Practical Conference on Sustainable Development of Regional Infrastructure (ISSDRI 2021), pages 130-137
ISBN: 978-989-758-519-7
2021 by SCITEPRESS Science and Technology Publications, Lda. All rights reserved
program "Digital Economy of the Republic of
Kazakhstan" was approved in 2017. Accordingly,
there is a lead in the combination and usage of
instruments of state guideline of the economy
changing towards digitalization (advancement of data
and correspondence innovations) (Decree, 2017).
Epistemologically, notwithstanding, just as
ontologically, a brought together way to deal with the
meaning of the advanced economy has not been
framed. Presumably, it can't be framed, however the
current methodologies are fairly obscure. It is
imperative that alongside the expression “digital
economy”, today such definitions as electronic
economy, information economy, network economy,
Internet economy are in use.
Ontos qualifies the computerized economy as a
different area of the economy, where conventional
monetary relations are adjusted with the assistance of
new electronic, data and correspondence
advancements, better approaches for getting sorted
out creation, plans of action are presented, business
measures are changed, and electronic merchandise
and enterprises show up. The zone of tax collection,
charge strategy and customs and levy guideline is no
special case, and even, despite what is generally
expected, requires need consideration. Assessments,
expenses and customs obligations, just as systems for
their organization, should be predictable with the
changing industry cycles and advances of monetary
exchanges. In most countries, the COVID-19
coronavirus pandemic has resulted in a significant
reduction in tax revenues. This is directly related to
the decline in economic activity, and indirectly to the
response measures of tax policy and administration.
The impacts faced by households and businesses are
leading to a disruption in economic activity that is
unique to the current crisis. For example, the need for
social distancing is reflected in different ways in the
tax base, tax administration and tax compliance by
taxpayers. In addition, a pandemic could have a more
lasting impact on the structure of the economy. The
external sectors of the economy of some countries
may also be hit, leading to depreciation or devaluation
of currencies, and possibly affecting tax revenues.
The manifestation of this impact will depend on the
structure of the economy.
In the field of tax policy and customs and tariff
regulation of the digital economy, it is necessary to
highlight two key areas: 1) taxation and customs and
tariff regulation of activities in the advanced economy
and 2) the presentation of advanced innovations in
expense and customs organization and control. We
will investigate these zones.
In Kazakhstan, computerized advances are being
presented in assessment and customs organization in
order to create comfortable conditions for taxpayers,
reduce corruption and ensure revenues to the
country's state budget.
Long before the start of the pandemic, the State
Revenue Committee of the Ministry of Finance of the
Republic of Kazakhstan and its territorial bodies in
the course of tax administration began to widely use
various online tools and resources, that allowed:
contactless exchange of documents with
taxpayers via telecommunication channels
(TCh), including receipt of tax returns, sending
requests for documents and receiving answers to
them with documents, as well as many other
provide an effective and contactless interaction
via telecommunication channels (TCh) between
tax authorities and banks;
carry out non-contact tax control for a number of
taxpayers in the form of tax monitoring, which is
a method of extended information interaction
based on remote access to the taxpayer's
information systems, which, inter alia, provides
the tax authority with current access to
accounting and tax accounting data, taxpayer
reporting in agreed formats.
In general, online tools and resources allow to use
the automated information system (AIS) of tax
administration, which ensures the automation of the
activities of the SRC of the Ministry of Finance of the
Republic of Kazakhstan for all functions performed,
including the constant pre-verification analysis in
order to promptly identify signs of tax violations. The
work of the system is aimed, among other things, at
the crossing of commodity and cash flows, tracing
family, corporate and labor ties, the repeatability of
IP addresses, and identifying other signs of
connectedness of participants in civil circulation.
During the fight against the pandemic, the State
Revenue Committee of the Ministry of Finance of the
Republic of Kazakhstan also quickly launched new
online services that allow:
- to find out information on what kind of help a
business can get (this is only required to enter the
taxpayer's IIN);
- to be able to check the existence of reasons for
obtaining a deferral or installment plan for the
payment of taxes;
- to check the taxpayer for the extension of the
moratorium on bankruptcy;
Economic Growth for Sustainable Development: The COVID-19 Pandemic and Tax Instruments
- to read the answers to frequently asked questions
about tax deferrals / installments related with
As Ruslan Ensebayev said, “Today, thanks to the
systematic work carried out by the Ministry of
Finance of the Republic of Kazakhstan, there is an
opportunity to pay taxes alternatively by replenishing
the “Tax Wallet”. This service provides the taxpayer
with information about his current and forthcoming
obligations with the budget. Money from the “Tax
Wallet” is automatically credited to the
corresponding taxes for which tax liabilities have
arisen. At the same time, the details of payment of
taxes are filled in automatically without being
indicated by the taxpayer, which ensures their
guaranteed delivery” (Official information resource
of the Prime Minister of the Republic of Kazakhstan,
The new service, in contrast to the existing
services for debt or upcoming payments, makes it
possible to replenish funds to uniform details, enable
the option of automatically debiting funds from the
“Tax Wallet” balance and receive notifications about
debiting. The mobile version of the “Tax Wallet”
operates on the e-Salyq platform of the State Revenue
Committee of the Ministry of Finance of the Republic
of Kazakhstan, and will also be launched on the
electronic government portal ( and in the
mobile application of Halyk Bank of Kazakhstan JSC
(Homebank), and this service will also be
implemented in the mobile application (BIC
– Capital, 2019).
The advancement of advances today leads in the
field of tax collection to two reciprocal, however
inverse in heading, measures: from one viewpoint,
there is a decrease in the shadow area because of the
mechanical improvement of expense control and duty
organization, and on the other, an expansion in the
volume of this shadow area in uncontrolled or
inadequately controlled structures exercises.
The expanded volume of advanced exchanges and
administrations in electronic structure, the rise of
digital currencies, semi cash, the improvement of the
Internet of Things right now without fundamental and
adequate government guideline lead to an increment
in the volume of the shadow area of the economy,
which contrarily influences the income segment of
the spending plan. Truth be told, today it is the
advanced economy that can be perhaps the most hazy
areas of the economy, alongside even criminal
operations (Pugachev, 2016).
Notwithstanding, it is absolutely the advancement
of information preparing innovations, the rise of
blockchain that open up promising circumstances for
utilizing worked in apparatuses for state guideline of
the economy, specifically burdens, charges, customs
obligations. For instance, today the blockchain
permits the usage of supposed shrewd agreements, or
keen agreements, or, all in all, gets, the end and
execution of which happens naturally just upon the
event of foreordained conditions. In such manner, the
truth of the exceptionally not so distant future might
be the programmed assortment of assessments,
expenses and customs obligations speedily at the hour
of usage of smart agreements. The acquaintance of
this innovation contributes with an adjustment in the
key standard of assessment assortment: the estimation
and installment of duties will happen naturally at the
hour of the exchange or exchange on the web, and not
during the expense time frame. These possibilities
will diminish the expenses of assessment
organization and duty bookkeeping, both for the state
and for citizens. The last won't need to compute
charge bases, produce affirmations, round out
installment orders toward the finish of the time frame,
or affirm the need to give an allowance. Tax
avoidance will get incomprehensible, and tax
assessment overall will turn out to be more
straightforward and require lower costs for the state
and business.
An integral element of tax forecasting is the
economic analysis of tax revenues both in general and
by their individual types, the subject of which is not
only the amount of taxes received and their dynamics.
It is more important to analyze trends in the
development of the tax base and its constituent
elements, and the structure of taxpayers. It should be
borne in mind that each tax has its own, special
elements of the taxable base and its defining
indicators, but individual elements of the taxable base
are inherent in two or more types of taxes at once. Tax
forecasting is based on a factor analysis of the
dynamics and trends of the tax base as a whole and
individual elements that make up it.
The changes taking place in the country's
economy, its exit from the crisis, the solution of the
problems of non-payments to the budget and
economic entities to each other predetermine the
possibility of clarifying the accents in the assessment
of factors affecting the taxable base, the appearance
of its other elements and characteristics. So, in 2003
E. Balatsky suggested that the fiscal Laffer curve,
which describes the dependence of the volume of tax
revenues on the tax burden, is not sufficient to
understand the effectiveness of fiscal (tax) policy
(Balatsky, 2003). The area of fiscal contradictions
(AFC) is the symbolic distance between the Laffer
points of the 1st and 2nd kind.
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For a deeper analysis, it is necessary to consider
another curve - the production Laffer curve, which
describes the dependence of the volume of production
(GDP) on the tax burden. A joint examination of the
two curves provides a fresh look at the effectiveness
of fiscal policy (Shcherbakov, 2019).
In Figure 1, the size of the fiscal “gap” Δq outlines
a certain band (indicated by shading), which is called
the AFC and has important properties. In the AFC,
there is fiscal antagonism: an increase in the tax
burden is “useful” to the budget and, consequently, to
the state, but extremely “harmful” to the producer, i.e.
the interests of one economic agent are achieved by
infringing on the interests of another agent. This
automatically follows from the fact that the
downward branch of the Laffer production curve and
the upward branch of the Laffer tax curve are
involved in the AFC. Thus, the AFC is a values zone
of the tax burden, in which the interests of the
producer and the state are in conflict (Balatsky,
Figure 1: Schematic representation of the area of fiscal
The introduction of the AFC into consideration
brings in a new understanding of the effectiveness of
fiscal policy: the wider the width of this zone, the
greater the antagonism between the stimulating and
fiscal functions of the country's tax system and the
less chances to eliminate this antagonism.
In later years, the AFC has been subject to
rethinking and various interpretations. So, in 2010
professor I. Maiburov interpreted the AFC as a kind
of tax trap (Maiburov et al., 2010).
In particular, a fiscal policy in which the tax
burden is higher than the Laffer point of the 2nd kind
(q>q**) is classified as a major tax trap, and a policy
in which the tax burden is within the AFC
(q*<q<q**), is treated as an additional tax trap.
The concept of the AFC is of limited scope; it is
mainly used in the analytical practice of economists
from Kazakhstan, Russia, Ukraine and Georgia. This
state of affairs is largely due to criticism of the
concept of the Laffer curve, which underlies the
concept of the AFC.
In 2017, as per the European Commission, the
powerful duty rate for computerized business was
around 8.5%, while for business in general - 20-23%.
At the state level, this translates into a huge drop in
tax revenues, accounting for 12 to 15% of digital
business volumes, respectively (Volovik, 2017).
In the event that we make an interpretation of this
pattern into information on the volume of Web trade,
for instance, the examination
"DigitalEconomyCompass 2020", utilizing the
supposition that there are no distinctions in the level
of the taxation rate, incidentally, the potential duty
incomes in the EU could add up to 40-50 billion
dollars each year, in Ukraine - up to 0.24-0.3 billion,
in Kazakhstan - up to 3.36-4.2 billion dollars each
year (DigitalEconomyCompass, 2020). What's more,
in the event that the portion of "uncontrolled" internet
business develops, these volumes of lost duty
incomes will likewise develop. Furthermore, that is
simply web retail. What other duty potential is
covered up by the remainder of the computerized
The EU is creating instruments to improve charge
proficiency while guaranteeing decency and uniform
monetary standards for both customary and advanced
organizations. Among the potential ways to deal with
taking care of this issue are thought of:
introduction of charges on the turnover of an
advanced organization,
taxation of pay from the arrangement of
computerized administrations,
taxation of computerized deals.
The experience of the Republic of Belarus, which
is a leader among the CIS countries in the
development of the field of information and
communication technologies, is of interest for
research and practical application. In Belarus, income
from electronic interactive games is taxed. In 2019,
the Tax Code of the Republic of Belarus fixes such
categories as “electronic wallet”, “electronic money”,
“provision of services in electronic form”
(Pekarskaya, 2018).
The portrayed inclinations are not a removed
endless future - partially, this is now a reality.
According to the Association of Internet Trade
Companies, in 2019 in Kazakhstan online trade
turnover exceeded 700 billion tenge, which is 1.8
0 q* q** 1 q
Economic Growth for Sustainable Development: The COVID-19 Pandemic and Tax Instruments
times more than in 2018 - 269 billion tenge, which is
already about 7% of the retail turnover. trade.
According to forecasts, by 2023, the online retail
market, the turnover of global e-commerce is
expected to reach 2.7 trillion dollars. In this regard,
taxation and control of the digital economy are
already the challenges of today for tax and customs
In e-commerce itself, the demand for
marketplaces is growing. Vivid examples are the
electronic platforms Alibaba and Amazon, which
occupy about half of the online markets in China and
the United States. Another e-commerce trend is
purchases primarily through smartphones. The share
of buyers who place orders using smartphones
worldwide is 54%. In Kazakhstan, this indicator
approached 65%.
Figure 2 shows the major players in this sector.
Figure 2: E-commerce market - fashion (clothing and
The largest online stores in Kazakhstan generate
more than $200 million in revenue. There are also
industry leaders on the domestic Internet. One of
them, with a turnover of $120 million, was the
segment of the sale of air and railway tickets.
AirAstana is still the largest player here (71%). The
second place is taken by Kazakhstan Temir Zholy
(KTZh) with a share of 13%, the third is Aviata (6%),
the fourth is Chocotravel (4%). Another major
segment of the e-commerce industry is fashion
(apparel and footwear). The turnover here is $136
million (Kuzhukeeva, 2016).
Consumer protection and competition law does not
consider the digital economy sector as special, for
which there are separate requirements or exceptions.
And thus, there are currently no special taxes for
digital businesses in Kazakhstan. Legal digital
businesses work according to the current tax laws.
The State Revenue Committee of the Ministry of
Finance of the Republic of Kazakhstan in the taxation
direction of the digital economy has taken a
noticeable step: it introduced tax administration of
foreign suppliers of electronic and Internet services
since 2017. Now they are tax-registered and pay VAT
in the Republic of Kazakhstan.
The introduction of digital technologies by tax
and customs authorities is aimed at increasing the
efficiency of the implementation of control and
supervisory functions. The transformation of cash
register equipment monitoring is also successful.
With the help of the widespread introduction of
online cash registers, today the State Revenue
Committee (SRC) of the Ministry of Finance of the
Republic of Kazakhstan has at its disposal data across
the country on all deals separated by merchandise.
This gives new freedoms to burden organization and
control. In fact, the State Revenue Committee (SRC)
of the Ministry of Finance of the Republic of
Kazakhstan has moved from particular control to
consistent checking. What's more, this is as of now a
change in outlook in the control capacity of the
assessment specialists. The customary way to deal
with charge control, which was utilized until the mid
2000s, included checking every citizen once at
regular intervals. The cutting edge approach is now
founded on the investigation of large information. It
includes the danger division of citizens, a huge
decrease in the portion of on location examinations,
while taking a stab at complete inclusion of all
citizens by controller, while two citizens out of 1000
fall straightforwardly under charge audits (both
cameral and on-site). Consequently, the portion of
yearly investigated citizens has diminished multiple
times. Obviously, the decrease in charge reviews is
now the aftereffect of checking and rehearsing
infringement of assessment enactment along with
citizens by submitting remedial government forms.
Simultaneously, charge observing isn't an
advancement of the Kazakh charge specialists: since
the start of the 2000s, applicable instruments have
been effectively presented in evolved nations, the
Netherlands and the UK were among the first on this
way (Pugachev, 2016).
The development of electronic channels of
interaction with taxpayers is one of the key and
successfully implemented areas in the work of the
State Revenue Committee of the Ministry of Finance
of the Republic of Kazakhstan. Currently,
Kazakhstan has a large number of electronic tax
services, including: “Personal account of the
with a
share of
n 22%
s 11%
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taxpayer” on the website, “Electronic
government” on the website, “API services
of the Ministry of Finance of the Republic of
Kazakhstan”, “Mobile application of the portal of the
SRC eSalyq” is published on the AppStore and
PlayMarket (Official Internet resource of the State
Revenue Committee of the Ministry of Finance of the
Republic of Kazakhstan, 2020).
Among the areas implemented by the State
Revenue Committee of the Ministry of Finance of the
Republic of Kazakhstan, it is necessary to separately
emphasize the development of a mechanism for
tracing the movement of goods from the customs
border of the EAEU to the phase of their execution,
just as the advancement of the foundation of naming
of products pointed toward forestalling the avoidance
of obligations and contributing, in equal, to
expanding the assortment of expenses and extract
charges. The improvement of electronic announcing
appears to be encouraging - customs freedom of
products by means of the Web, when electronic
archives are sent straightforwardly from the
declarant's workplace directly to the customs
inspector via remote channels.
Mukhambetov et al. (2020) in their study
examined the analysis of financial indicators used to
assess the sustainability of companies.
According to the Decree of the Government of the
Republic of Kazakhstan №721 dated October 30,
2020, the period of exemption for the obligation to
calculate (accrue) compulsory professional pension
contributions (CPPC), social security contributions
(SSC), contributions to compulsory social health
insurance (CSHIC and CSHI), with the exception of
those paid by an individual entrepreneur for himself,
was extended until January 1, 2021 (table 1).
The increase in profits in the field of e-commerce
made domestic lawmakers think about the
introduction of a new duty. The Majilis of the
Parliament of the Republic of Kazakhstan approved a
package of amendments to legislation on taxation and
improving the investment climate. Within its
framework, in particular, it provides the introduction
of taxation of foreign companies engaged in
electronic commerce and providing services via the
Internet to citizens of Kazakhstan - the so-called “tax
on Google”. Market experts are unanimous in the
opinion that the developed concept of “tax on
Google” is a response to modern trends in the
development of digital business models and is
consistent with international practice of taxation of
digital activities.
Table 1: Detailed table on tax and deduction rates for the period from April 1, 2020 to January 1, 2021.
Taxes and social
Until April 1,
From April 1
to September
30, 2020
From October 1,
2020 to January
1, 2021
Who is eligible for exemption?
Individual income
10,0% 0,0% 10,0%
Individuals in private practice;
Subjects of micro, small,
medium-sized businesses, carrying
out activities according to the list of
types of activities approved by the
Government of the Republic of
Subjects of large business
carrying out activities according to
the list of types of activities
approved by the Government of the
Republic of Kazakhstan.
Compulsory pension
10,0% 0,0% 10,0%
professional pension
5,0% 0,0% 0,0%
Compulsory social
health insurance
1,0% 0,0% 0,0%
Social tax 9,5% 0,0% 9,5%
Social security
3,5% 0,0% 0,0%
Compulsory social
health insurance
2,0% 0,0% 0,0%
Note - compiled by the authors based on data from PwC Kazakhstan
Economic Growth for Sustainable Development: The COVID-19 Pandemic and Tax Instruments
If the conditions of taxation in Kazakhstan are
met, foreign companies will be obliged to calculate
and independently pay VAT to the Kazakhstan
budget at a rate of 12% of taxable turnover. A
mechanism for fulfilling VAT obligations is also
being developed. Presumably, there will be special
conditions for the registration of such taxpayers.
By the way, in neighboring Russia, where the tax
on Google” was introduced back in June 2016, the
rates are higher. For foreign organizations that
provide electronic services, the sale place of which is
Russia, there is a special procedure for taxing VAT.
In particular, since 2019, the VAT rate has been set at
16.67% of the remuneration for electronic services,
which includes VAT, and a simplified procedure for
declaring VAT and specifics of paperwork that allow
Russian buyers to accept input VAT as deduction.
Modern regulatory regulation of the digital economy
in Kazakhstan is based on the regulation of the
traditional, non-digital economy. In general, the state
of legal regulation of the digital economy is critically
assessed by experts. There is an obvious backlog of
legal regulation from the needs of practice (in
particular, against the background of the COVID-19
pandemic), and the time gap is increasing.
In this way, the digitalization of the economy,
from one viewpoint, requires the advancement of
methodological and lawful help for tax assessment
from computerized business, and then again, the
utilization of computerized advances opens up
expansive possibilities for improving the devices of
control exercises of expense and customs
This is proof of a specific rationalization: charges
in the computerized economy and advanced
innovations in tax assessment. It incorporates shared
turn of events, and complementarity, and reliance -
the famous "cat and mouse" of duty specialists and
citizens. The impact here is gotten by all members in
relations - citizens by upgrading the duty base in
unregulated businesses, the state - by decreasing the
unregulated and shadow areas by improving
assessment organization and expense control
advancements. Simultaneously, the potential for both
duty enhancement and expanding charge incomes to
financial plans stays huge, since the cycle is simply
Kazakhstan, on the way to the formation of
taxation of the digital economy, needs to understand
the experience of developed countries that have
already implemented certain instruments, as well as,
within the framework of integration processes in the
EAEU, to study the possibility of harmonizing tax
and customs and tariff regulation of the digital
economy of the Union countries.
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Economic Growth for Sustainable Development: The COVID-19 Pandemic and Tax Instruments