ШАРУА ҚОЖАЛЫҚТАРЫНА МҮЛІК САЛЫҒЫН САЛУ

Abstract

The planned optimization of the existing tax regimes with obligatory introduction of tax records of incomes and expenses starting with 2017 has been explored. The structure of tax revenues of private farms has been analyzed based on the example of Almaty region, options of their property tax and differentiated approach have been proposed which enable identification of its additional reserves. The author proposes schemes of property tax rates.