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

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.