AGRICULTURAL LAND TAXIFICATION IN KAZAKHSTAN

Land is one of three scarce inputs; land fee or its conveyance is a stumbling point not only in legal system of Kazakhstan. Therefore, this issue development needs to be considered in terms of tax legislation. Land is the main input in agriculture. Production process, wholefood and primary resources production in agriculture is impossible without land, which is one of the main sources of society material benefits. The significance of land fee for agriculture results from the usage of land as the main input, while in other spheres land is space for economic activity. That is why it is necessary to use land efficiently, protect it and collect land fee.