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Record W1795496104 · doi:10.5539/ass.v11n21p285

Modern Tax System of the Republic of Kazakhstan

2015· article· en· W1795496104 on OpenAlexvenueno aff
Maiya Arzayeva, A. Mustafina, D A Yermekova Zh.Zh. Sadykhanova

Bibliographic record

VenueAsian Social Science · 2015
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Taxation and Avoidance
Canadian institutionsnot available
Fundersnot available
KeywordsGlobalizationEconomic systemBusinessTax policyTax reformTax harmonizationEconomic policyEconomicsInternational taxationMarket economyTax competition

Abstract

fetched live from OpenAlex

Globalization of the world economy, which is the process of internationalization and integration of all aspects of economic life, is increasing interdependence and interrelation of the various spheres of the world economy. With globalization, there is a certain harmonization of tax systems and tax policies. There will be a unification of the tax systems of different countries, requiring coordination of key indicators and mechanisms of taxation of-tion, taxation of investment activity. The Republic of Kazakhstan, having overcome all the difficulties of transition, began to implement industrial and innovation strategy aimed at diversifying the economy. One of the major trends in the implementation of these tasks is the dynamic economic development in accordance with the requirements of globalization. Taxes are one of the important tools of government regulation, as the national economy and international integration processes. Under the new conditions the transformation of the tax system of Kazakhstan becoming objective. Therefore, the study of the current state of the tax system and the search for new evidence-based approaches to improve it is an objective necessity. In the transition to market one of the main tasks of economic reforms carried out in Kazakhstan was the creation of a new type of tax relations between the state and the taxpayer, which is mainly provided through the tax system. Create tax system had virtually from scratch, in the absence of sufficient domestic experience. This article deals with the historical background and economic entity, as well as the structure of the tax system of the Republic of Kazakhstan. The analysis and the evaluation of a modern tax system of Kazakhstan has been held. Based on the experience of economically developed foreign countries, highlights the impact of globalization on the tax system.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.001
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Other · Consensus signal: none
Teacher disagreement score0.037
Threshold uncertainty score0.074

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0010.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0020.003
Science and technology studies0.0020.001
Scholarly communication0.0020.001
Open science0.0000.001
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0050.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.030
GPT teacher head0.239
Teacher spread0.208 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designNot applicable
Domainnot available
GenreOther

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations1
Published2015
Admission routes1
Has abstractyes

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