The Economic Development Of The Soviet Union

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1.0. Introduction:
According to Taylor (2009), global financial crisis has led to the situation when government plays a key role in guaranteeing social-economic development of state. Its critical interference in economic affairs is expressed in its budgetary and fiscal policies, the regulation of which is especially important in developing countries, including Kazakhstan.
In accordance with Constitution of the Republic of Kazakhstan (1995), tax payer responsibility was appointed to the rank of constitutional duties. The Constitution also stipulated the duty of tax payers to pay not only taxes, but customs fees and other payments as well. Taxes are an essential link for economic relations in society since the eruption of a state. Development and change of forms of government are always followed by transformation of the taxation system.
Since the collapse of the Soviet Union, Kazakhstan has experienced a number of positive developments in its budgetary and fiscal policies such as transition to the market economy and various tax reforms. For example, current Tax Code was introduced in 2009 and followed by state’s attempt to reform tax administration in 2011 (Mahon, 2014). Since then Kazakhstan’s implementation of the economic reform program supported by the International Monetary Fund and European Bank for Reconstruction and Development was exceptional by international standards. After five years of difficult economic reforms, opportunities to improve
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