Actual problems of tax administration in the Republic of Kazakhstan

Аннотация

In article the basic concepts and types of contracts are considered. In the conditions of market economy the contract becomes the main instrument of regulation of relationship of subjects of business activity. It is the main legal form of an economic turn, defines the rights and obligations of the parties, their responsibility. The enterprise contract represents the agreement of two and more subjects of business activity as a result of which arise, enterprise legal relationship change or stop.
Key words: tax, tax law, tax policy, tax mechanism.