EVOLUTION AND CURRENT STATE OF LAND TAXATION IN KAZAKHSTAN: PROBLEMS OF ACCOUNTING AND REGULATION

This article examines the main aspects of land tax in Kazakhstan. The study of the historical experience of constructing forms of land taxation for modern Kazakhstan is of great interest, since reforms in land relations presuppose the creation of a new system of land taxation, or tax revenues received by the budget from the exploitation of land. Land tax is one of the most important elements of the system of economic and land relations between landowners and the state. The funds seized in the form of land tax should act as a stimulating factor for better use of land and as a tool for concentrating in the hands of society, by right, the part of the surplus product, primarily differential rent. The article analyzes the dynamics of revenues by the specific weight of the main tax deductions to the budget of the city of Almaty, the current state and features of the land tax. The basic rates are considered, and key problems of land tax in Kazakhstan are identified. Particular attention is paid to the influence of economic factors and changes in legislation on the efficiency of land tax collection. The article also analyzes the prospects for the development of the land taxation system, including possible changes in legislative initiatives and their consequences for the country's economy.