Tax aspects of foreign trade activities of the Republic of Kazakhstan

Abstract

The article analyzes the relationship between tax policy and international trade of the Republic of Kazakhstan. The tax structure of the state budget in the Republic of Kazakhstan, where the internal taxes on goods, works and services prevail, is examined. Value added tax prevails in the structure of internal taxes on goods, works and services. Commodity structure of imports from the states-members of the Eurasian economic union to the Republic of Kazakhstan is considered as the main revenue sources of the republican budget as tax collections. It has been found that customs duties prevailed in the structure of taxes on international trade and foreign transactions in the budget of the Republic of Kazakhstan (customs duties on crude oil and customs duties distributed by the Russian Federation).