According to numerous studies, the tax burden in the Republic of Kazakhstan is sufficient, optimal
and stimulating, but the measures applied are not enough to increase the competitiveness of all sectors of the economy.
In this regard, determining the optimal tax burden on the taxpayer's financial activities is the main task of the fiscal
authorities. This article discusses the official methodology of the Ministry of Finance of the Republic of Kazakhstan as
a criterion for the SUR, and the methodology of the World Bank, the results of which are published annually in the
World Bank report on ease of doing business "Doing Business-2019".

tax burden, tax audits, rating, taxes, criteria, budget