TAX POTENTIAL OF THE TERRITORY OF THE REPUBLIC OF KAZAKHSTAN

Abstract

This article presents a complete analysis of the tax potential of the Republic of Kazakhstan, focusing on the distribution and formation of tax revenues. It reviews the structure of the tax base and its key factors affecting dynamics, including the level of production industry development, the role of the oil and gas sector, and the economic profile of regions. Special attention was paid to regional imbalances in tax receipts and their reasons, such as differences in investment attraction and levels of business activity. Recommendations were formulated based on this analysis, designed to increase the tax potential of the Republic of Kazakhstan, encourage economic diversification and improve tax administration. The conclusion of the study can be used in the development of tax policy and territorial development strategy.