Journal of Entrepreneurship Education (Print ISSN: 1098-8394; Online ISSN: 1528-2651)

Abstract

Tax Administration in the Sustainable Development of Agricultural Producers

Author(s): Shorina Gulmira Aukenovna, Baimagambetova Zamzagul Aimagambetovna, Lukpanova Zhanar Oralkhanovna, Berstembayeva Rysty Kudaibergenovna, Rysty Sabirova, Aigul Zhumagalievna Zeinullina, Omarkhanova Zhibek Maksutovna

Effective tax management is important for the sustainability of natural resources and human systems. Sustainable development of agricultural producers, first of all, should be able to protect and improve living conditions, as well as to provide social well-being of rural residents. Tax management should be such as to encourage the adoption of sustainable development practices, establish rules and costs that do not deplete or degrade natural resources, but rather facilitate access to the necessary knowledge and resources. The authors of the article studied all the factors affecting the sustainable development of agricultural producers; they found that the multimillion dollar subsidies of Kazakhstan are several times higher than the tax revenues to the budget. It is necessary to find the most optimal solution for the sustainable development of agricultural producers in order to increase budget revenues for further effective tax management.

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