Important Issue of Revenue Budgeting in Kazakhstan

Abstract

The article deals with government budget revenues in Kazakhstan. Government budget,
being the main means of conscripting and spending state resources, gives political power a real opportunity
to influence the economy, finance priority sectors, stimulate the development of priority sectors of the
economy, and provide social support to the least protected segments of the population. The aggregate of
revenues included in the budget, the forms and methods of their mobilization constitute the system of
revenues to the state budget. The value of tax revenues in the state budget plays a big role, since 70-80%
of all revenues are accounted for by these revenues. Receipt of tax payments to the budget of the Republic
of Kazakhstan was analyzed in 2018. Main points of the introduction of the Unified Cumulative Payment
in Kazakhstan were identified in 2019, conducting a tax amnesty for small and medium-sized businesses.
It is noted that the stimulating role of the tax system leads to an increase in budget revenues.