Issues of personal subsidiary farm legal status in Kazakhstan in the context of entrepreneurship development

The study aimed to analyse the existing legal mechanisms regulating the activities of private households in Kazakhstan. The research methodology was based on a systematic and comparative approach, based on a structural analysis of the agricultural sector and legal diagnostics of the status of private households, including tax and land aspects. The main results of the study demonstrated that Kazakhstan does not have an independent legislative act regulating the activities of private subsidiary farms, which results in marginalisation organisations being rendered a semi-legal status. In the Republic of Kazakhstan, out of a total of 223,6501 small and medium-sized enterprises, 279,967 are farms, while personal subsidiary farms account for far more than 1636,200. Despite accounting for about 41.5% of agricultural output and employing more than 3.5 million people, private households are not recognised as business entities, are not taxed and do not receive adequate state support. The status of private subsidiary farms is regulated in a fragmented manner, primarily by land legislation (specifically, Article 100 of the Land Code of the Republic of Kazakhstan), while the tax, economic, and social components remain outside the legal framework. A comparison with international experience has shown that in the US, China and Turkey, family farms and private subsidiary farms are officially recognised as forms of agribusiness and receive comprehensive support: financial, educational, infrastructure and institutional. These countries have developed specialised legislation, subsidy programmes, loans, agricultural insurance and tax incentives. In contrast, in Kazakhstan, the focus is on large agricultural holdings, while small farms lack resources and legal protection