Abstract:
The article is devoted to the main directions of optimization of tax policy in Kazakhstan, which will allow transforming the tax system into the sphere of effective interaction of bona
fide tax subjects based on stimulating investment activity, increasing the attractiveness of business, implementing a maneuver for a balanced reduction of direct taxes, deoffshorization of the economy, tax
administration and digital transformation. The study updates the key criteria for the fairness of the tax
system, concentrated in the implementation of basic directions for improving tax policy in the field of
public resource management.
