Modern globalization and global integration increase the importance of social processes in the economy, while the human factor plays a significant role in all spheres. Sustainable development in general and certain areas of life, including tax relations, are no exception. Taxes are a socially necessary phenomenon, the basis of the financial mechanism for sustainable development, and are the most important basic regulator of social progress. Through taxes, a social balance is achieved between public, corporate, and personal economic interests. The article examines the existing models of tax relations (characterizing the interaction of the state and taxpayers from the point of view of the principles of force, law and partnership), the possibility of their successful implementation and improvement. The current model of tax relations in the state entails appropriate tax behavior on the part of taxpayers and tax authorities. Tax behavior models are based on a certain level of tax culture and morality, which is formed under the influence of a number of objective and subjective factors. Tax culture, tax behavior and discipline, the process of interaction between the state and taxpayers (the level of development of tax relations) and determine the degree of protection of national interests and sustainable development.
Currently, the agro–industrial complex (AIC) of the Republic of Kazakhstan has all the advantages and opportunities to become a new driver of economic development. The article examines the state of households of the population provides statistical data on the main indicators of the dynamics and structure of livestock products and the productivity of livestock and poultry for all categories of farms in the Republic of Kazakhstan. The paper shows the role of production of household farms in comparison with other categories of farms. In recent years, households (formerly personal subsidiary farms) play an important role in the country’s agriculture and make a significant contribution to ensuring the food security of the state. Further development of farms of the rural population is directly related, in particular, to the improvement of the living standards of rural residents, and in general to the development of rural areas. The aim of the study is to develop theoretical and practical recommendations for the further growth of the main indicators of livestock production by households and their significant impact in ensuring the country’s food security. In this regard, it is necessary to consider trends in the production of livestock products by all categories of farms, and in particular the contribution of households to the process of trends in the production of livestock products by households in the context of ensuring food security in our state.
In today's world taxes tend to be not only a tool for ensuring and maintaining economic and financial security, but also a source of possible threats and risks which may result in reduction of tax potential and budgetary imbalances between the central office and the provinces. In the conditions of economy digitalization, tax security as a prospective way of optimal modern tax management in the state and its regions includes elements of tax mechanism, information technology and technology of tax information protection. This article advocates the need for legislative recognition of the term "tax security", structures the components of tax security threats identification, which include elements of risk management and directions of tax administration improvement. Within the framework of the study of the tax security system, the functional relationship between tax risks and the structural elements of the tax mechanism, including its planning, regulatory, controlling and analytical components, was determined.
The modern world at the end of 2019 faced an unprecedented shock-the coronavirus pandemic, which affected all spheres of society and the world economy. The global financial market, which has been significantly affected by the pandemic, is no exception. Many scientists and financiers around the world compare the current situation with the great depression and the consequences of World War II. The world is just beginning to calculate the real losses from the coronavirus epidemic. Most national economies forecast a severe recession in 2020, with global losses of about 3%. With a decrease in macroeconomic indicators, the stock market during the active phase of the pandemic shows growth. The specificity of stock markets is that they are not a mirror image of the state of the economy: index peaks usually occur just before the start of a recession, and index growth is usually an advance process that begins before economic growth begins. The article raises topical issues of COVID-19’s influence on global financial markets. The aim of this article is to review the dynamics of the main stock market indices, determine the reasons for the deterioration of economic development with the application of the world’s best management practices, and evaluate the measures of financial regulators for the growth of the financial market. The methodological tools of this research are General and particular research methods, methods and tools for graphical interpretation, comparative analysis, and related changes. The article gives a theoretical overview of the research of the problem, retrospective analysis of the impact of a pandemic on financial markets, examines the major stock market indices and forecasts for the global economy, the monetary actions of Central banks to stabilize the economic situation.
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