Economic Growth for Sustainable Development: The COVID-19 Pandemic and Tax Instruments

Karlygash Kurbanova, Tolkyn Zhumadilova, Gulnara Annakuliyeva Annakuliyeva

2021

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.

Paper Citation

in Harvard Style

Kurbanova K., Zhumadilova T. and Annakuliyeva G. (2021). Economic Growth for Sustainable Development: The COVID-19 Pandemic and Tax Instruments. In Proceedings of the International Scientific and Practical Conference on Sustainable Development of Regional Infrastructure - Volume 1: ISSDRI, ISBN 978-989-758-519-7, pages 130-137. DOI: 10.5220/0010587201300137

in Bibtex Style

@conference{issdri21,
author={Karlygash Kurbanova and Tolkyn Zhumadilova and Gulnara Annakuliyeva Annakuliyeva},
title={Economic Growth for Sustainable Development: The COVID-19 Pandemic and Tax Instruments},
booktitle={Proceedings of the International Scientific and Practical Conference on Sustainable Development of Regional Infrastructure - Volume 1: ISSDRI,},
year={2021},
pages={130-137},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010587201300137},
isbn={978-989-758-519-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the International Scientific and Practical Conference on Sustainable Development of Regional Infrastructure - Volume 1: ISSDRI,
TI - Economic Growth for Sustainable Development: The COVID-19 Pandemic and Tax Instruments
SN - 978-989-758-519-7
AU - Kurbanova K.
AU - Zhumadilova T.
AU - Annakuliyeva G.
PY - 2021
SP - 130
EP - 137
DO - 10.5220/0010587201300137