Accounting and optimization of corporate income tax in Kazakhstan

Abstract

Effective and rational management of the company’s funds, namely, achieving the necessary
levels of the company’s liquidity and maintaining its solvency by optimizing financial resources is a strategic
goal of financial policy. The taxation system chosen by the company determines the implementation of the
planned expenses of the company, which are taken into account in the company’s strategy. The largest item of
tax deductions is corporate income tax payment. To optimize this type of tax payment, it is necessary to manage
the company’s income effectively, since the taxable profit of the company depends on their quality and quantity.
The relevance of the article determined by the growth of the tax burden of the enterprise, due to which
the problems of optimizing company income in the calculation of corporate income tax become an important
element in maintaining the competitiveness of the enterprise.