Tax system of the Republic of Kazakhstan: Shortcomings of the system and areas of its improvement

The relevance of this study is conditioned by the need to revise the strategy of fi-nancial support for the development of the state, especially in the context of im-proving the tax system. The purpose of this study was to examine and analyse the problematic aspects of the tax system in Kazakhstan to identify promising ways to improve it, considering international practices, specifically those of Poland and Croatia. The methods of statistical analysis, analogy, and generalisation, as well as formal legal and formal logical approaches were used in the study. The study cov-ered the features of the evolution of the legal formation of the tax system in Ka-zakhstan, as well as the problems inherent in the current stage of its functioning. It was emphasised that the formation of the institutional structure of the tax system of the state is inextricably linked with the choice of tax policy guidelines and its subsequent implementation. It was argued that a well-organised and efficient tax system is characterised by its ability to adapt to variable environmental conditions and factors. Particular attention was directed towards the comparative legal anal-ysis of the tax system of Kazakhstan with other countries – Poland and Croatia. As a result, promising ways to improve the tax system of Kazakhstan were high-lighted. The study also analysed the existing opinions and concepts of scholars on the subject. The results of this study may be valuable for the development of ef-fective methodologies for the detection of offences in this area.