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Fiscal and tax management of small and medium business under the crisis in Kazakhstan

The crisis has had a negative effect on small and medium business in the Republic of Kaskhstan. We analyze basic factors which impede the development of small and medium business in the Republic and the ways which would stimulate the development in this sector.

Khalitova M. M.

Keywords: small and medium business tax taxation tax holiday tax burden tax rate special tax regime crediting

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