{"id":"https://openalex.org/W3215041559","doi":"https://doi.org/10.2991/aebmr.k.211118.027","title":"Appendices for Sustainable Development of the Tax System of Kazakhstan","display_name":"Appendices for Sustainable Development of the Tax System of Kazakhstan","publication_year":2021,"publication_date":"2021-01-01","ids":{"openalex":"https://openalex.org/W3215041559","doi":"https://doi.org/10.2991/aebmr.k.211118.027","mag":"3215041559"},"language":"en","primary_location":{"id":"doi:10.2991/aebmr.k.211118.027","doi":"https://doi.org/10.2991/aebmr.k.211118.027","is_oa":true,"landing_page_url":"https://doi.org/10.2991/aebmr.k.211118.027","pdf_url":"https://www.atlantis-press.com/article/125964663.pdf","source":{"id":"https://openalex.org/S4210228009","display_name":"Advances in economics, business and management research/Advances in Economics, Business and Management Research","issn_l":"2352-5428","issn":["2352-5428","2731-7854"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315540","host_organization_name":"Atlantis Press","host_organization_lineage":["https://openalex.org/P4310315540"],"host_organization_lineage_names":["Atlantis Press"],"type":"book series"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Economics, Business and Management Research","raw_type":"proceedings-article"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.atlantis-press.com/article/125964663.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5090213391","display_name":"\u041d\u0430\u0441\u044b\u0440\u043e\u0432\u0430 \u0413\u0443\u043b\u044c\u043c\u0438\u0440\u0430 \u0410\u043d\u0430\u0442\u043e\u043b\u044c\u0435\u0432\u043d\u0430","orcid":"https://orcid.org/0000-0001-6819-4946","observed_orcids":["https://orcid.org/0000-0001-6819-4946"]},"institutions":[{"id":"https://openalex.org/I10232997","display_name":"L. N. Gumilyov Eurasian National University","ror":"https://ror.org/0242cby63","country_code":"KZ","type":"education","lineage":["https://openalex.org/I10232997"]}],"countries":["KZ"],"is_corresponding":false,"raw_author_name":"G. A. Nassyrova","raw_affiliation_strings":["L.N. Gumilyov Eurasian National University, Nur-Sultan, Kazakhstan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"L.N. Gumilyov Eurasian National University, Nur-Sultan, Kazakhstan","institution_ids":["https://openalex.org/I10232997"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5062079706","display_name":"\u0410. Zhamiyeva","orcid":"https://orcid.org/0000-0002-7921-847X","observed_orcids":["https://orcid.org/0000-0002-7921-847X"]},"institutions":[{"id":"https://openalex.org/I10232997","display_name":"L. N. Gumilyov Eurasian National University","ror":"https://ror.org/0242cby63","country_code":"KZ","type":"education","lineage":["https://openalex.org/I10232997"]}],"countries":["KZ"],"is_corresponding":true,"raw_author_name":"A. E. Zhamiyeva","raw_affiliation_strings":["L.N. Gumilyov Eurasian National University, Nur-Sultan, Kazakhstan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"L.N. Gumilyov Eurasian National University, Nur-Sultan, Kazakhstan","institution_ids":["https://openalex.org/I10232997"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5068048581","display_name":"\u041c\u0430\u0440\u0430\u043c\u044b\u0433\u0438\u043d \u041c\u0430\u043a\u0441\u0438\u043c \u0421\u0435\u0440\u0433\u0435\u0435\u0432\u0438\u0447","orcid":"https://orcid.org/0000-0003-3416-775X","observed_orcids":["https://orcid.org/0000-0003-3416-775X"]},"institutions":[{"id":"https://openalex.org/I4210102461","display_name":"Ural State University of Economics","ror":"https://ror.org/00zb26x20","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210102461"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"M. S. Maramygin","raw_affiliation_strings":["Ural State University of Economics, Ekaterinburg, Russia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Ural State University of Economics, Ekaterinburg, Russia","institution_ids":["https://openalex.org/I4210102461"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5112502558","display_name":"\u0415\u043b\u0435\u043d\u0430 \u0413\u0435\u043d\u043d\u0430\u0434\u044c\u0435\u0432\u043d\u0430 \u041a\u043d\u044f\u0437\u0435\u0432\u0430","orcid":"https://orcid.org/0000-0002-9876-6471","observed_orcids":["https://orcid.org/0000-0002-9876-6471"]},"institutions":[{"id":"https://openalex.org/I4210102461","display_name":"Ural State University of Economics","ror":"https://ror.org/00zb26x20","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210102461"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"E. G. Knyazeva","raw_affiliation_strings":["Ural State University of Economics, Ekaterinburg, Russia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Ural State University of Economics, Ekaterinburg, Russia","institution_ids":["https://openalex.org/I4210102461"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5019067690","display_name":"Larisa Yuzvovich","orcid":"https://orcid.org/0000-0003-0906-5065","observed_orcids":["https://orcid.org/0000-0003-0906-5065"]},"institutions":[{"id":"https://openalex.org/I4210102461","display_name":"Ural State University of Economics","ror":"https://ror.org/00zb26x20","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210102461"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"L. I. Yuzvovich","raw_affiliation_strings":["Ural State University of Economics, Ekaterinburg, Russia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Ural State University of Economics, Ekaterinburg, Russia","institution_ids":["https://openalex.org/I4210102461"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5062079706"],"corresponding_institution_ids":["https://openalex.org/I10232997"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"195","issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9901999831199646,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9901999831199646,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.0038999998942017555,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13172","display_name":"Economic Issues in Ukraine","score":0.0017999999690800905,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-system","display_name":"tax system","score":0.7960000038146973},{"id":"https://openalex.org/keywords/sustainable-development","display_name":"sustainable development","score":0.984000027179718},{"id":"https://openalex.org/keywords/tax-regulation","display_name":"tax regulation","score":0.4970000088214874},{"id":"https://openalex.org/keywords/economic-crisis","display_name":"economic crisis","score":0.859000027179718},{"id":"https://openalex.org/keywords/tax-payment","display_name":"tax payment","score":0.796999990940094},{"id":"https://openalex.org/keywords/kazakhstan","display_name":"Kazakhstan","score":0.621999979019165},{"id":"https://openalex.org/keywords/economic-instability","display_name":"economic instability","score":0.5},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.460999995470047}],"concepts":[{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.558438241481781},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4006955623626709},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.36309295892715454},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.12453079223632812},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2991/aebmr.k.211118.027","doi":"https://doi.org/10.2991/aebmr.k.211118.027","is_oa":true,"landing_page_url":"https://doi.org/10.2991/aebmr.k.211118.027","pdf_url":"https://www.atlantis-press.com/article/125964663.pdf","source":{"id":"https://openalex.org/S4210228009","display_name":"Advances in economics, business and management research/Advances in Economics, Business and Management Research","issn_l":"2352-5428","issn":["2352-5428","2731-7854"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315540","host_organization_name":"Atlantis Press","host_organization_lineage":["https://openalex.org/P4310315540"],"host_organization_lineage_names":["Atlantis Press"],"type":"book series"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Economics, Business and Management Research","raw_type":"proceedings-article"}],"best_oa_location":{"id":"doi:10.2991/aebmr.k.211118.027","doi":"https://doi.org/10.2991/aebmr.k.211118.027","is_oa":true,"landing_page_url":"https://doi.org/10.2991/aebmr.k.211118.027","pdf_url":"https://www.atlantis-press.com/article/125964663.pdf","source":{"id":"https://openalex.org/S4210228009","display_name":"Advances in economics, business and management research/Advances in Economics, Business and Management Research","issn_l":"2352-5428","issn":["2352-5428","2731-7854"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315540","host_organization_name":"Atlantis Press","host_organization_lineage":["https://openalex.org/P4310315540"],"host_organization_lineage_names":["Atlantis Press"],"type":"book series"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Economics, Business and Management Research","raw_type":"proceedings-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3215041559.pdf","grobid_xml":"https://content.openalex.org/works/W3215041559.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W1783269540","https://openalex.org/W2487200295","https://openalex.org/W2597511167","https://openalex.org/W2793463160","https://openalex.org/W3000136375","https://openalex.org/W3023876110","https://openalex.org/W3127308765","https://openalex.org/W4230810468"],"related_works":["https://openalex.org/W4304184537","https://openalex.org/W3206534937","https://openalex.org/W4280609030","https://openalex.org/W4200363861","https://openalex.org/W4394016190","https://openalex.org/W7221343522","https://openalex.org/W3093224585","https://openalex.org/W4223897203","https://openalex.org/W4406653540","https://openalex.org/W4294094500"],"abstract_inverted_index":{"The":[0],"article":[1,58],"is":[2,27],"devoted":[3],"to":[4,36,42,118,124],"the":[5,8,12,16,28,37,43,48,60,68,71,98,111,116,129],"analysis":[6,85],"of":[7,15,19,30,47,64,70,77,93,100,110,128],"growing":[9],"trends":[10],"in":[11,21,52,67,114],"sustainable":[13,126],"development":[14],"tax":[17,49,65,78,122],"system":[18,123],"Kazakhstan":[20],"an":[22,53,120],"unstable":[23,55],"economy.The":[24],"theoretical":[25,106],"prerequisite":[26],"lack":[29],"uniform":[31],"methodological":[32,34],"and":[33,45,62,86,89,95,97,107],"approaches":[35],"definition,":[38],"as":[39,41],"well":[40],"formation":[44],"organization":[46],"system,":[50],"including":[51],"extremely":[54],"economic":[56,72],"situation.The":[57],"assesses":[59],"dynamics":[61],"structure":[63],"payments":[66],"context":[69],"crisis,":[73],"offers":[74],"modern":[75],"tools":[76],"regulation.The":[79],"main":[80],"research":[81],"methods":[82,92],"were":[83],"traditional:":[84],"synthesis,":[87],"systemic":[88],"institutional":[90],"approaches,":[91],"induction":[94],"deduction,":[96],"method":[99],"designing":[101],"hypotheses":[102],"was":[103],"also":[104],"used.The":[105],"practical":[108],"significance":[109],"study":[112],"lies":[113],"substantiating":[115],"need":[117],"form":[119],"adaptive":[121],"ensure":[125],"growth":[127],"national":[130],"economy.":[131]},"counts_by_year":[],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2021-12-06T00:00:00"}
