Authors:
Karlygash Kurbanova
1
;
Tolkyn Zhumadilova
1
and
Gulnara Annakuliyeva Annakuliyeva
2
Affiliations:
1
Al-Farabi Kazakh National University, 71 al-Farabi ave., Almaty, Republic of Kazakhstan, Kazakhstan
;
2
University of International Business, 8A Abai ave., Almaty, Republic of Kazakhstan, Kazakhstan
Keyword(s):
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 cur
ve by the value of the area of fiscal contradictions.
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