Legislative foundations of the Republic of Kazakhstan on the regulation of entrepreneurship. State regulation of entrepreneurial activity on the example of Kazakhstan. Questions for self-control

In order to create an effective system of state regulation entrepreneurial activity and the formation of a regulatory policy for a long-term period Government of the Republic of Kazakhstan DECIDES:
1. To approve the attached Concept of state regulation of entrepreneurial activity until 2020.
2. Control over the implementation of this resolution shall be entrusted to the Office of the Prime Minister of the Republic of Kazakhstan.
3. This resolution comes into force upon the expiration of ten calendar days after the day of its first official publication.

Prime Minister
Republic of Kazakhstan K. Massimov

Approved
government decree
Republic of Kazakhstan
dated April 18, 2014 No. 380

Concept
state regulation of entrepreneurial
activities until 2020

1. Vision of the development of state regulation
entrepreneurial activity in Kazakhstan

This Concept defines the vision, the main approaches to state regulation of entrepreneurial activity and is aimed at ensuring further development in this direction until 2020.
This Concept is supposed to create on a permanent basis by 2020 centralized system public analysis of the regulatory impact of existing and newly introduced norms of laws and instruments for regulating the economy and the implementation, on its basis, of the harmonization of normative legal acts by associations of private entrepreneurship entities operating in the field of adopting these legal norms, based on international experience. At the same time, the possibility of transferring certain state functions of regulating entrepreneurial activity to the business environment is envisaged with a simultaneous increase in the responsibility of entrepreneurs for violations that entailed damage to consumers. Also, the implementation of the Concept implies further improvement of risk management systems and the introduction of new principles of relations between the state and business, establishing non-interference in the production process and internal activities of private enterprises, and the focus of state control only on the quality and safety of the final product, elaboration of issues of institutional strengthening of public organizations for the protection of consumer rights , increasing requirements for them, developing transparent mechanisms of activity, increasing consumer awareness of the quality and safety of consumed products.

Analysis of the regulation of entrepreneurial
activities in Kazakhstan

№ 672

The task of creating a favorable environment for the development of private entrepreneurship and the arrival of investments has been facing all countries of the former socialist bloc since the early 1990s.
The end of the twentieth century was also marked by the beginning of a revision of the systems of state regulation in Western countries and the development of existing approaches and practices used. At that time, there was no international experience in the effective transition from a planned economy to a market economy, as well as generally accepted practice of reforming the regulatory environment in developed market economies.
In Kazakhstan, the system of state regulation of entrepreneurial activity was built in new market conditions. During the first years of independence, a legal framework was developed to regulate relations between private property, civil society and freedom of entrepreneurship. Regulatory issues by government bodies were addressed as they arose by introducing new regulatory instruments.
In this regard, preference was given to permissive instruments. Permissions are the easiest tool to administer, but they are subject to the highest corruption risks. At the same time, for entrepreneurs as subjects of regulation, the introduction of permits became a significant barrier to enter the market. And in the face of complex and sometimes impossible requirements, such a barrier is insurmountable for small businesses.
Understanding the need to limit the arbitrary introduction of regulation of entrepreneurial activity by the state, reforms have been carried out aimed at increasing the efficiency of state regulation.
In 2006, the Law of the Republic of Kazakhstan "On Private Entrepreneurship" was adopted, which provided for the creation of expert councils under state bodies. As a result, business has the opportunity to participate in the development of regulatory legal acts through expert councils created under the central state, local representative and executive bodies.
Also, the Law of the Republic of Kazakhstan "On Private Entrepreneurship" provided for the principles of state protection and support of private entrepreneurship, criteria for determining the dimension and much more.
In 2007, the Law of the Republic of Kazakhstan "On Licensing" was adopted, which approved an exhaustive list of types of licensed activities and new principles of licensing.
In 2011, the principles of “one window” were introduced for approval by all government agencies when obtaining licenses, “silence is a sign of consent” was extended to all permits. Also, a single term for issuing licenses was established - 15 working days, verification of the submitted package of documents for completeness within two days, mandatory notarization of documents is excluded.
In 2012, the issuance of all licenses was transferred to electronic format for permits that are not associated with a direct risk to the life and health of citizens, which are of an informational nature, and do not affect security against high threats, a notification procedure has been introduced.
An important reform of state control and supervision in relation to business entities was the introduction in 2011 of the Law of the Republic of Kazakhstan "On State Control and Supervision in the Republic of Kazakhstan", which establishes uniform principles for the implementation of control and supervisory activities government agencies.
In order to increase the transparency of the rule-making activities of state bodies, free access of business to regulatory legal acts, as well as improving legal literacy, amendments were made to raise the level of departmental acts of state bodies that establish mandatory requirements for business to the level of resolutions of the Government of the Republic of Kazakhstan, decrees of the President of the Republic of Kazakhstan and laws. In order to implement this provision, 251 normative legal acts were raised to the level of resolutions of the Government of the Republic of Kazakhstan.
In 2012, a ban was introduced on scheduled inspections of small businesses within three years from the date of their state registration.
In general, the result of the reforms was a significant reduction in the pressure of regulatory bodies on business.
In addition, in recent years, reforms have been carried out in areas such as starting a business, taxation, and investor protection.
Recently, Kazakhstan has introduced individual elements analysis of the regulatory impact of the adopted regulatory legal acts. So, to ensure the quality of the development of regulatory legal acts, assess their impact on the regulated area and reduce corruption risks, a methodology for assessing the socio-economic consequences of the draft legislative acts being developed was introduced, which is largely based on the regulatory impact analysis model. The Law of the Republic of Kazakhstan "On Private Entrepreneurship" provides for the need to calculate the costs of private business entities in connection with the introduction of regulatory legal acts. There is a mechanism for legal monitoring of existing regulatory legal acts.
However, today in the field of state regulation of entrepreneurial activity, there are the following problems:
1) in the licensing system - the lack of regulation of the existing licensing system, the non-use of risk management systems in the licensing practice of Kazakhstan, the constant uncontrolled increase in the number of licensing documents, the complexity of the licensing legislation, the lack of responsibility of officials for the negative consequences of the permits issued, the lack of effective implementation of the ongoing reforms;
2) state control and supervision - the prevalence of detection of violations and punishment over the prevention and prevention of their commission; the presence of a large number of requirements subject to verification by the state, many of which are impracticable, duplicated, outdated, contradictory, unreasonable; insufficient implementation of risk assessment systems.
One of the principles of state control and supervision is the priority of crime prevention over punishment. However, the sanctions applied in the event of a violation are more often fines than warnings and re-checks.
A high percentage of imposition of penalties indicates that penalties are applied even for minor violations, despite the fact that international practice is following the path of using notifications about the need for improvements.
This practice shows that sanctions are applied without any relation to the severity of the violations;
3) self-regulation of business - the lack of developed competition in the business environment, which could become a good basis for self-regulation, spheres with elements of self-regulation are not yet ready for full-fledged self-regulation, imperfection of the legislation of the Republic of Kazakhstan on self-regulatory organizations;
4) rule-making - the inefficiency of the existing system for analyzing the regulatory impact in the rule-making activity due to the lack of an organized discussion platform, conducting scientific economic expertise, within the framework of which the analysis of the socio-economic consequences of only draft laws is carried out, the ineffectiveness of business participation in the rule-making process, as well as a formal approach government bodies (developers) to take into account the views of the business community;
5) technical regulation - a plurality of existing normative legal acts and the presence of reference norms in them, which entail duplication of requirements, the absence of a unified base of normative and technical documents, as well as control by state bodies. The lack of a unified base of regulatory and technical documents does not provide complete, reliable and timely information to interested parties, which is an administrative barrier, and as a result, the business does not have the opportunity to quickly get acquainted with regulatory documents, as well as comply with these requirements, which in a market economy slows down the development of sectors of the economy.
6) information tools - uncontrolled growth in the number information tools, lack of a uniform approach to collecting information, duplication of information tools and the timing of their implementation. Unlike permits and spheres of state control, the list of which is established in the relevant legislative acts, there is no single list of information tools. Information tools exist in regulatory legal acts of various levels, both at the legislative and subordinate levels.
Most of these problems can be solved by introducing an analysis of the regulatory impact of the introduced and existing regulatory instruments, since the analysis of the regulatory impact improves the quality of state regulation in general and makes it possible to assess its effectiveness, and also provides a sufficient toolkit for improving state regulation across the entire spectrum of state policy implementation.
According to the Concept of Legal Policy of the Republic of Kazakhstan for the period from 2010 to 2020, approved by the Decree of the President of the Republic of Kazakhstan dated August 24, 2009 No. 858, achieving a balance of public and private interests in the implementation of entrepreneurial activity through state regulation of entrepreneurial activity is possible with the adoption of the Entrepreneurial Code of the Republic of Kazakhstan, in which such basic principles state regulation of relations with the participation of business entities, such as:
1) guarantee of freedom of private entrepreneurship (it is allowed to carry out any types of activity not prohibited by the legislation of the Republic of Kazakhstan), ensuring its protection and support (the principle of freedom of private entrepreneurship);
2) the equality of all business entities to carry out entrepreneurial activities (the principle of equality of business entities);
3) a guarantee of the inviolability and protection of the property of business entities (the principle of inviolability of property);
4) the action of business entities within the Constitution of the Republic of Kazakhstan and regulatory legal acts adopted in accordance with it (the principle of legality);
5) stimulation of entrepreneurial activity, including support and priority of the development of small entrepreneurship (the principle of stimulating entrepreneurial activity);
6) participation of business entities in the examination of draft regulatory legal acts, texts international treaties and other obligations of the Republic of Kazakhstan affecting the interests of entrepreneurship (the principle of participation in rule-making).
The Entrepreneurial Code of the Republic of Kazakhstan, adopted on October 29, 2015, provides a comprehensive regulation of public relations in the field of entrepreneurship, including those arising in connection with the interaction of entrepreneurs and the state, issues of state regulation and support of entrepreneurship. He systematized the provisions of the relevant laws on the principle of homogeneity, while securing uniform principles, measures of state support for private entrepreneurship, the agro-industrial complex, industrial-innovative, investment activities, and special economic zones.
The previous reforms of the licensing system and state control and supervision ensured an inventory of the relevant regulatory instruments and their approval only at the level of laws, with the recognition as illegitimate of all other permits and control functions that were not included in the relevant lists of laws.
On the one hand, this approach provided a guarantee for entrepreneurs against the arbitrary introduction of new burdensome regulatory instruments at the level of bylaws, including departmental, acts.
An analysis of the current legislation shows that all the necessary regulatory legal framework at the legislative level already exists.
At the same time, notifications that are part of information tools have already been inventoried and enshrined in the Law
Notifications are a very common informational tool and, as a rule, are applied by the state in relation to activities or actions associated with a low level of hazard, but requiring government authorities to receive information about the beginning or termination of such activities or actions to be carried out in relation to entities carrying out such types activities, state control and supervision.
However, notifications are only a small part of information tools, and in accordance with this Concept, approaches to their further systematization and optimization will be determined.
The main tool for achieving the stated goals and objectives is the analysis of the regulatory impact of the introduced and existing regulatory instruments. In turn, the analysis of regulatory impact is an analytical procedure that allows you to choose the most effective ways to solve the problems of government regulation and assess the effectiveness of existing regulation.

World experience and comparative country analysis
strengths and weaknesses

Footnote. Subsection as amended by the Decree of the Government of the Republic of Kazakhstan dated 07.11.2016 No. 672 (shall be enforced upon expiry of ten calendar days after the day of its first official publication).

Analyzing international experience, we can distinguish three models that have been used to one degree or another since the end of the 1980s.
The first, perhaps the most striking model of radical economic liberalization, which led to large positive changes and before the 2008 crisis was unequivocally assessed as successful. This model has been implemented in the Baltic countries, Eastern Europe and China. The existence of a socio-political consensus, and in China a strong political will of the country's leadership made it possible for the authorities to quickly change the legislative and regulatory framework, significantly increase the inflow of investments and make the transition to a rapidly developing market economy. General characteristic This model was that the systems being reformed were initially unstable, the planned economy collapsed in one way or another, and with it the standard of living of citizens and the economic potential of states fell significantly. In other words, changes have begun, systems have become dynamic. In such conditions, the implementation of radical reforms was justified and brought the expected positive results.
The second model was used in developed industrial countries. It is characterized by the construction of mechanisms for improving regulations through the use of efficiency assessments, cost reduction, targeted sectoral reforms, and the construction of an institutional system to prevent ineffective regulations. Elements of this model have been used since the late 1970s as a response to the economic crisis. By the end of the twentieth century, this model was codified by documents of the Organization for Economic Cooperation and Development, the European Union, the internal laws of the United States of America, many countries of Western Europe, Australia and New Zealand. A common characteristic of this model was that the reformed systems were initially stable. Despite the crisis, the standard of living of the population did not fall sharply, the viability of the system of relations and management was not in doubt. In other words, the systems were in equilibrium. In such conditions, there was no need for radical reforms.
The third model was not actually a planned policy, but was characterized by a set of half measures, declarations and waste from earlier decisions. This practice, to one degree or another, has developed in most of the countries of the former Soviet Union. The authorities in such conditions built the rules "for themselves", not paying attention to the possibility of the implementation of these rules. Private business I got used to such conditions, going into the shadows. The business environment has become unforeseen for new players and is quite expensive. Over time, this system has become more stable. For 20 years, a certain balance has formed, in which the desire to change something is balanced by the desire to maintain the status quo. Unfortunately, such a balance is being established at a point that is disadvantageous neither to the majority of citizens, nor to the interests of the state. The reforms that worked in the first model almost always do not work when applied in countries with such an equilibrium. The reason for this is the lack of motivation to execute them to their logical conclusion, both by representatives of the authorities and by business.
Kazakhstan differs from most countries of the Commonwealth of Independent States in that some radical reforms were successfully carried out in the early years of independence. In this sense, Kazakhstan has some similarities with the countries of Central Europe and China. The success of these reforms, the availability of natural resources led to economic growth and the well-being of the population. At the same time, it is too early to say that the economy of Kazakhstan is completely liberalized, and the conditions for doing business are comparable to the best world standards.
In the current conditions, the most suitable model for carrying out reforms in the Republic of Kazakhstan is the second model tested in developed industrial states. Unlike other described models, this model provides for the formation of a purposeful state policy, its institutional support and consistent implementation, while point and logically incomplete reforms will not lead to the expected result.
State regulation of entrepreneurial activity, along with investment policy, policy for the development of infrastructure and human capital, credit and financial policy, is part of the general policy economic development the state.
Since the goals of state regulation often go beyond purely economic policy and affect the security of citizens and society and the stability of the state, state regulation of business activities should be treated as an integral part of the overall state policy, taking into account all existing connections and influences. Business regulation policy differs in the set of instruments used.
Successful development and the introduction of a balanced state policy in developed industrial countries directly depended and depend on some starting factors. These factors include, first of all, the controllability of the system of government bodies, their effectiveness and professionalism, the continuity of the political course of the top leadership of states, the existence of a developed system of civil society institutions, an effective system of open reporting and accountability of government bodies, the absence of coalescence of interests. big business and authorities in certain sectors of the economy.
The experience of some countries in coping with the 2008 financial and economic crisis is a good example of inadequate attention to these factors. The very emergence of this crisis is rooted in the issue of insufficient attention paid by the authorities of the United States of America to the issue of the growing interests of large financial institutions and their regulators in the issue of mortgage loans. The same reason for the merging of the interests of banks and their regulators led to the financial collapse of Iceland. The poor state of the economies of Portugal, Greece, Italy after the 2008 crisis has the same roots and is associated with the unmanageability of the system of government bodies, their inefficiency and unprofessionalism. The difficult environmental situation in large Chinese cities, accidents at enterprises and infrastructure facilities are caused by the lack of effective control over the activities of the authorities and the insufficient development of civil society institutions.
On the other hand, countries where sufficient attention was paid to all these factors have managed to build a sufficiently flexible and competitive economic environment with adequate protection of the interests of citizens and society, which made it possible to avoid a crisis even in the context of globalized economies. This primarily concerns the countries of northern Europe, Canada and Australia.
To date, to strengths the existing system of public administration and interaction in the triangle of interests of government, business and citizens in the Republic of Kazakhstan include:
1) a relatively high level of professionalism of senior and middle-level civil servants, a high level of executive discipline in most state bodies. This state of affairs is a consequence of the successful implementation of the administrative reform in the Republic of Kazakhstan and the attention of the management to raising the qualifications of civil servants. Unlike other countries of the Commonwealth of Independent States, training programs for future civil servants have been successfully implemented in the Republic of Kazakhstan;
2) long-term stability and predictability of the functioning of the public administration system, continuity of political and administrative leadership of public administration bodies;
3) the political will of the state leadership to improve the business environment and investment attractiveness, plans have been identified to transfer the economy to an innovative path of development, a gradual departure from the resource model of economic development;
4) a relatively high level of control over the activities of the authorities, both at the central and regional levels;
5) positive experience in carrying out comprehensive reforms and introducing state policy in the field of administrative management, automation, introducing risk management systems in individual government bodies, conducting an inventory of licensing procedures and requirements.
The weaknesses of the current system of public administration and interaction in the Republic of Kazakhstan include:
1) organizational weakness and a small number of business and professional associations, associations of citizens for the protection of consumer rights, a weak level of development of civil society institutions and, as a result, the lack of an active dialogue between such associations and government bodies;
2) the institutional interest of individual authorities in expanding their spheres of regulation and control;
3) the interest of big business in maintaining the status quo, including maintaining a high level of monopolization of the economy. This interest in maintaining the status quo is explained by the desire to prevent competition for business and not to destroy established ties;
4) insufficient awareness of citizens that the development of private entrepreneurship and competition leads to an improvement in the quality of goods and services, a decrease in their prices, an increase in the number of jobs and wages;
5) the lack of effective methods for monitoring the effectiveness of the activities of individual government bodies, the implementation of the requirements of legislative acts in terms of the ratio of achieving the stated goals and associated costs, the practice of conducting independent research on issues of public administration and regulation, as well as the implementation of public policies and their effectiveness;
6) the lack of regular open reporting of individual authorities to higher authorities on the results of their activities.
For the high-quality implementation of the policy of state regulation of entrepreneurial activity, it is necessary to clearly build its institutional part in accordance with the best world experience.
International practice shows that from about the beginning of the 1980s, along with the development and implementation of new requirements and procedures for regulatory policies, developed countries began to create structures of the so-called regulatory oversight.
For example, in the United States of America, in the Office of Management and Budget, the US Office of Information and Regulatory Affairs was established in 1980. In 2005, The Better Regulation Executive was established in the UK. The Netherlands Administrative Barriers Advisory Board (Adviescollege Vermindering Administratieve Lasten) was established in 2000. The Swedish Regulatory Improvement Council (Regelradet) was established in 2008 and became operational in 2009. In Germany, the Nationaler Normenkontollrat was established in 2006. Similar tips also exist in Mexico, Australia, Japan. In some countries, ministerial departments carry out regulatory oversight functions. In Denmark it is the Department for Better Regulation of the Ministry of Finance, in Finland it is the Bureau of Legal Inspection of the Ministry of Justice, in France it is the Quality and Simplification Service of the Ministry of Finance. In Greece, Belgium, Ireland and Korea, these are departments of the Prime Minister's office. In almost all countries of the Organization for Economic Co-operation and Development, except the United States of America, the conclusions of the regulatory oversight are advisory in nature.
In different countries, these bodies have subsequently evolved and they were adapted to effective synergy with government bodies. Therefore, today, there are some differences both in the tasks assigned to these bodies, the functions they perform, and in their structure and place in the public administration system.
The functions of such supervisors in different countries include:
1) the provision of information, technical and consulting support government regulators and governments;
2) coordination of actions of state bodies of regulators on issues of rule-making and control, supervision over the execution of procedures;
3) providing the political leadership of the state with an assessment of the regulations or agreeing on the requirements and procedures of new and revised regulations;
4) developing proposals for improving regulations, reforming them, analyzing problems, conducting research, studying the reporting of state bodies, conducting appropriate consultations with non-governmental organizations.
One of the mildest options for government intervention in business is the use of information tools.
At the same time, in many developed countries of the world, it is information tools, which are called information obligations, that are often objects of reform within the framework of regulatory reforms. The costs of information obligations are the main ones in the structure of business administrative costs.
Some developed countries use the Dutch standard cost model to calculate the severity of these costs. This model makes it possible to determine the real cost of time and financial costs caused by specific regulatory acts by analyzing the country's legislation and subsequent polling of the subjects of regulation.
Typically, costing allows you to assess the effectiveness of reforms in specific areas by comparing the costs before and after reforms. In this case, the costs of both all subjects of regulation (entrepreneurs, social groups, etc.) and the state can be estimated.
The Dutch model has shown its viability and was used in the implementation of reforms in countries such as Germany, Denmark, the United States, the Netherlands itself and many other countries.
In Kazakhstan, this model was introduced and tested in 2010-2014 to assess business operating costs in accordance with the President's instruction to reduce them by 2015 by 30% compared to 2011.
The research was carried out by the National Analytical Center on the instructions of the Ministry of National Economy of the Republic of Kazakhstan.
This model can also be used to assess the effectiveness of the reform of information tools.
In turn, information tools are united by the fact that their use for regulatory purposes does not require authorization (authorization) from government agencies, and for the most part they also do not require any additional capital investments. The use of information tools is reduced to the fulfillment of the requirements for the correct collection (receipt), organization and transmission of information. Such actions mainly incur the costs of working time of the subject of regulation.
Filling out forms, organizing reporting data, checking the correctness, all document flow open for monitoring take a proportionally large amount of time from the heads of business entities. This time is spent not on production management, work with personnel, or other productive goals, but on working with the requirements of the authorities. This is why the costs associated with information tools are often referred to as administrative costs.
According to the World Bank, in international practice, one of the earliest and, probably, the most elaborated and profound version of working with information tools is the practice of implementing the Paper Reduction Act of 1980, adopted in the United States.
The focus of this Act is the collection of information. This collection of information is defined as follows: “Receiving, creating reasons for obtaining, requests, requirements for the disclosure of information to third parties or the public, facts, points of view, any organization, regardless of the form or format, such as asking identical questions or requiring an identical type of information or reporting from ten or more people other than departments, organizations, or employees of the US federal government. "
As can be seen from this definition, the subjects of this Act are not only business entities, but also other citizens and organizations, including regional authorities and local self-government.
While recognizing the benefits of information tools, this Act also provides a clear definition of the costs associated with information tools. Cost is defined as “the time, effort, or financial resources allocated by entities to prepare, maintain, or provide information to any agency of the federal government, including resources to (A) study the instructions; (B) the acquisition, installation and use of technologies and systems; (C) changes to existing methods of execution of pre-existing instructions and requirements; (D) search for data sources; (E) completing and revising the collection of information; and (E) transmission of information. "
The costs of information instruments in the US are classified by their reasons. Thus, four categories of such reasons have been identified, namely: (1) new legislative requirements; (2) actions of government agencies; (3) changes or recalculations due to changes in the number of subjects or methods of collecting information; (4) errors or non-compliance with requirements, as well as stoppages and resumptions.
The unit of measurement for the cost of information tools in the United States is the hours spent. For example, a FY11 report from the Office of Management and Budget of the United States found that the entire population spent 9.14 billion hours executing information requirements which is 355 million hours, or 4%, more than the 8.78 billion hours spent in fiscal 2010.
With regard to Kazakhstan, this US experience is applicable from the point of view of the need to systematize all information tools and their subsequent optimization.
To date, Kazakhstan has carried out significant reforms of state regulation, but the burden of administrative regulation is still high.

Goals and objectives of this Concept

The purpose of this Concept is to increase the efficiency of state regulation of business by creating a balanced system in which regulation will become predictable, cheap for business and will be effective in achieving goals and free from corruption.
Achievement of this goal will be ensured through a phased and systematic solution of the following tasks:
1) reorientation of state control and supervision from detection and punishment to prevention and prevention;
2) creating conditions for the development of business self-regulation;
3) improvement of rule-making based on the analysis of the regulatory impact and public discussion of draft regulatory legal acts affecting the interests of business;
4) bringing technical regulation in line with world practice and integration processes;
5) establishment of proportionate responsibility in order to stimulate law-abiding behavior;
6) increasing the level of consumer protection;
7) reducing the burden of state regulation of entrepreneurs;
8) systematization and optimization of information tools.
The main goal of reforming information tools is to reduce the costs associated with these tools on business through a quantitative decrease in information obligations, optimization of information collection methods, and a qualitative improvement of individual information tools. Such reform is possible provided:
establishing a system for monitoring information commitments using well-measurable indicators of the costs associated with them;
introducing a systematic approach to optimizing information tools.

Stages of implementation of the policy of state regulation
entrepreneurial activity

There are three main stages.
Stage 1 - preparatory (2014 - 2016). At this stage, it is planned to carry out the following activities:
1) build a system of institutional policy support;
2) completely reform the regulatory instruments.
Key element building a system of institutional support is the definition of a consultative and advisory body and its place in the system of executive power of the Republic of Kazakhstan.
Reform of regulatory instruments is already underway in the Republic of Kazakhstan. To complete the first stage, it is necessary to complete the reform of the control and supervision system, develop and implement a self-regulation system where possible, and reform information tools.
Stage 2 - procedural (2016 - 2018). At this stage, it is planned to carry out the following activities:
1) develop the methods necessary for the analysis of regulatory impact;
2) introduce procedures for planning, development and revision of regulations, ensure a dialogue with public associations;
3) to introduce a system of reporting of state bodies.
At the second stage, work will be carried out on the development of:
1) methods for analyzing regulatory impact;
2) the procedure for the preparation and submission of periodic reports of state bodies on regulatory activities;
3) methodology of standard costs.
After the development and testing of appropriate methods, it is planned to conduct appropriate training for civil servants. The procedures for planning, development and revision of regulations stipulated by the Concept should be fully implemented, and the procedures for public discussion should be strictly followed.
At the final part of the second stage, the system of periodic reporting of state bodies on the work done by them on the design and revision of regulations will be fully implemented.
Stage 3 - final (2018 - 2020). At this stage, it is envisaged:
1) analyze the performance of regulatory functions of state bodies;
2) introduce a system for monitoring the effectiveness of state policy;
3) adjust the institutional system, procedures and methodologies.
At the third stage, a pilot analysis of the performance of regulatory functions in one of the state bodies will be carried out. As a result of this analysis, the relevant procedures and methodologies will be refined.
After that, it is supposed to select one state body from each area of public administration and regulation:
1) the sphere of human and social security;
2) the financial sector;
3) humanitarian sphere;
4) the sphere of natural resources.
An analysis of the performance of regulatory functions of state bodies in each of these areas will provide an opportunity for further refinement of the methods and their further use, taking into account the specifics of the areas of regulation.
The procedure for analyzing the performance of regulatory functions will be carried out in the future for all state bodies.
The results of the first analyzes of the performance of regulatory functions, as well as the analysis of the periodic reporting of government bodies, and research materials should be used in monitoring the effectiveness of regulatory policy and displayed in the corresponding periodic reporting of the advisory body.
Within the framework of the above stages and the sequence of actions in relation to the reform of information tools, the following sequence of its stages is proposed.
Stage 1.2016 - 2017.
At the first stage, it is necessary to conduct an inventory of all information tools that exist and are used in Kazakhstan.
In the process of conducting an inventory, government agencies should determine the use of information collected through the information tool.
Stage 2.2018 - 2019.
After the inventory, it is necessary to conduct a centralized analysis of all information tools for duplication and requirements for information that has already been collected in national databases. The corresponding optimization must be carried out at the same time for all information tools.
All information tools that will remain after the execution of the previous stages will be accumulated in a single list of information tools (requirements).
During the implementation of all the previous steps, without exception, lessons should be learned and the effectiveness of procedures and methods should be tested. Corresponding changes will be developed by an advisory body and implemented to improve the efficiency of state regulation of entrepreneurial activity.

Expected results from the implementation of the Concept

The implementation of the Concept is expected to increase the efficiency of state regulation of entrepreneurial activity through:
1) creating a favorable business climate by optimizing the state regulation system, confirmed by the 45th place in the World Bank's Doing Business rating;
2) creating conditions for the development of self-regulation through the implementation of two pilot projects;
3) reducing the number of inspections in the field of technical regulation in relation to food products by more than 20%;
4) ensuring the observability of the state regulation system by maintaining objective and reliable statistics, 100% coverage of the automation of risk management systems of control and supervisory bodies approved by joint orders with the authorized body for entrepreneurship;
5) reduction of state budget expenditures related to state regulation of entrepreneurial activity by 10%;
6) reduction of business operating costs associated with regulatory instruments by 10%.

2. Basic principles and general approaches to the sphere of public
business regulation

Footnote. Section 2 as amended by the Resolution of the Government of the Republic of Kazakhstan dated 07.11.2016 No. 672 (shall be enforced upon expiry of ten calendar days after the day of its first official publication).

The principles of state regulation of entrepreneurial activity are:
1. Balance of interests of consumers, business and the state. The system of state regulation of entrepreneurial activity involves ensuring the most effective protection of consumer rights with a minimum (objectively necessary) burden on business. In such a system, the goals of state regulation are achieved by the least costly methods for business and the budget.
2. Justification and efficiency of the use of regulations through the introduction of mandatory procedures for justification, approval and monitoring of the effectiveness of regulations in achieving the stated goals.
3. Transparency of activities of state bodies and availability of information. The adoption of socially significant decisions is supposed to be carried out only after public hearings and other forms of dialogue with society. Any information that is not limited for use and is necessary for business and consumers should be available and, if possible, presented free of charge.
Rule-making activity involves its implementation with the active involvement of all stakeholders in this process through the use of a centralized system.
4. Responsibility and fairness of punishment through the establishment of responsibility of state bodies for non-compliance with the requirements of state policy of regulation of entrepreneurial activity, compliance of the level of punishment with the level of violations for business, consistent departure from punitive measures when violations are detected to prevent and motivate to comply with regulatory requirements. The ability to appeal against the actions of the authorities in higher instances and courts.
5. Freedom from corruption by reducing the ability to carry out corrupt actions in the field of state regulation, the elimination of such phenomena as conflicts of interest, selective application of law, regulation of monopoly and close to monopoly markets dependent on operators.
6. Comprehensiveness and effectiveness of the implementation of reforms. The effectiveness of the Concept implementation will depend on the solution of the assigned tasks by all state bodies. Sectoral documents on related areas of reforms should be consistent with the Concept. Evaluating the effectiveness of reforms should translate into real improvements in the business environment and customer satisfaction.
The subject of the policy of state regulation of entrepreneurial activity is divided into two main parts:
1) the requirements of the legislation necessary for execution;
2) regulatory instruments (regulatory instruments).
The need to divide the subject into these two component parts is due to the significant difference in the methods of policy implementation in each of them.
Legal requirements are the norms of regulatory legal acts that prescribe mandatory behavior, establish rules, parameters and standards.
Legal requirements are the primary basis for the functioning of any regulation. Examples of such requirements are requirements for the payment of taxes and other payments and the rules for their calculation, standards for emissions of industrial waste, fire safety requirements, construction and sanitary-epidemiological rules and hygiene standards, requirements of technical regulations of the Republic of Kazakhstan, the Customs Union.
Each action of the executive authority in relation to business or a document required for delivery or presentation to the authority is based on the need to comply with the requirements of the law and the existence of these specific requirements.
The policy of state regulation of entrepreneurial activity regulates the life cycle of legislative requirements, establishes the necessary conditions the emergence of new requirements, the procedure for their substantiation and approval, public discussion, parameters for monitoring the achievement of goals, conditions and procedure for canceling legal requirements.
The second part of the policy subject is the regulatory instruments through which legal requirements are enforced. Regulatory instruments are divided into four groups:
1) permitting instruments, including licenses, permits of conclusion, registration, etc.
2) control instruments, including audits, inspections, investigations, and related instructions and sanctions;
3) information tools, including the submission of documents, notifications and certificates, tax, financial and other reporting, other documents, declaration of the composition of products, publication of data on bankruptcy, changes in the ownership of enterprises, etc.
4) self-regulation tools. Within the framework of this Concept, a self-regulation system is understood as a regulatory instrument. In addition, the state plays a key role in the process of replacing regulatory instruments with self-regulation and vice versa.
The policy of state regulation of entrepreneurial activity regulates the composition and procedures for the use of these instruments and their life cycle, establishes the classification of regulatory instruments, the necessary conditions for the emergence of new instruments, the procedure for their justification and approval, public discussion, establishes the adequacy of the choice of the instruments used using the results of risk analysis and parameters, according to which the achievement of the goals of their use is monitored, the conditions and the procedure for their cancellation or replacement.
Approaches to the reform of state regulation of entrepreneurial activity are conventionally divided into two groups. The first group concerns specific regulations and is associated with the regulation of their life cycle. The second group has a character common to all state regulation of entrepreneurial activity.
First group. Constantly current policy state regulation of entrepreneurial activity in relation to the specific requirements of the legislation and the instruments used is characterized by a certain cyclical nature. The life cycle of legal requirements and tools for their implementation includes:
1) regulatory planning;
2) designing new regulations;
3) revision of regulations;
4) reporting of state bodies.
Regulatory planning. The policy of state regulation of entrepreneurial activity regulates the planning by state bodies of legislative and other rule-making activities that establish or change the requirements or instruments of state regulation.
Plans are prepared by state bodies on the basis of methods developed by the consultative and advisory body, approved by the heads of state bodies and submitted to the advisory body in the form of a notification. After that, the plans are published by state bodies on the official Internet resource of state bodies, including a unified centralized crowdsourcing system that contains a base of regulatory legal acts and provides an opportunity for each public association to comment in detail and in a structured manner, make proposals and discuss both current regulations and projects. regulations. At the same time, it should be possible to evaluate comments and sort them by date, popularity rating and subjects of commenting.
Designing new regulations. State bodies develop drafts of legislative and other normative legal acts that establish new requirements or new use of regulatory instruments in accordance with plans. They also prepare supporting documentation developed and approved in accordance with this Concept.
When preparing accompanying documents for draft regulatory legal acts, state bodies will prove the need to introduce specific regulation. Such projects and accompanying documents are published on the official Internet resource of state bodies.
Compliance with the procedures by state bodies in the design of regulations, the reliability and completeness of the justification is checked by an advisory and advisory body. In cases of revealing violations of the procedure or other disagreements with the state body, the conclusions of the consultative and advisory body are submitted to the leadership of the Government of the Republic of Kazakhstan for consideration.
Revision of regulations. The revision of the existing regulations is carried out at intervals of 5-10 years in accordance with the plans. Governments can revise existing regulations at a higher frequency based on the analysis of data from the standard cost model, emergencies or appeals of citizens and organizations.
The advisory and advisory body initiates a revision of existing regulations based on the analysis of the reports of state bodies, research data or appeals from citizens and organizations.
Bodies and persons entitled to legislative initiative initiate a revision of existing regulations in accordance with the requirements of the legislation of the Republic of Kazakhstan.
The National Chamber of Entrepreneurs and other public associations independently initiate the revision of existing regulations.
The concept provides for a methodology for revising existing regulations only for government agencies. In cases where the consultative and advisory body initiates a revision of existing regulations, it submits an appropriate appeal to the state body, which carries out the revision procedure itself.
In cases where the National Chamber of Entrepreneurs or other public associations initiate a revision of existing regulations, they prepare appropriate justifications and submit them to the state and consultative and advisory body.
In the course of a periodic review, state bodies in each specific case prove the need for the existence of regulation, change them or cancel them.
The analysis is performed to ensure that the regulatory objectives identified in the initial regulatory impact analysis approved during the design of the regulation are achieved through existing requirements and tools. In such cases, the following steps are provided:
1) analysis of the text of a normative legal act and study of the experience of its application;
2) analysis of the dynamics of indicators of the effectiveness of regulation and their comparison with the data of the analysis of regulatory impact;
3) analysis of the dynamics of business costs using the standard cost model and their comparison with the corresponding data of the analysis of regulatory impact;

In other cases (in the absence of an initial analysis of the regulatory impact), the analysis is carried out based on a simplified methodology for assessing the achievement of goals (using a standard cost model). In such cases, the following steps are provided:
1) analysis of the text of a normative legal act and study of the experience of its application for the purpose of retrospective determination of the purpose of regulation and used regulations;
2) retrospective determination of indicators of the effectiveness of regulation, substantiation of their objectivity and reliability;
3) measuring direct information costs of a business using a standard cost model;
4) preparation of an opinion on the need to change the regulation;
5) if necessary, preparation of a draft amendments to a regulatory legal act and a corresponding justification.
In both cases, with the tightening of requirements and procedures, the justification for mandatory includes regulatory impact analysis.
Revision materials, analyzes and recommendations are published on the official Internet resource of state bodies.
Verification of compliance with the analysis procedures by state bodies of the reliability and completeness of the analysis is carried out by an advisory body. In cases of revealing violations of the procedure or other disagreements with the state body, the conclusions of the consultative and advisory body are submitted to the leadership of the Government of the Republic of Kazakhstan for consideration.
Reporting of state bodies.
For the formation of consolidated reporting, state bodies submit reports to the consultative and advisory body, which include data on the implementation of plans, shows the dynamics of indicators of achieving regulatory goals, regulatory costs, and budget expenditures. The consultative and advisory body summarizes these reports for all state bodies, analyzes their impact on the development of entrepreneurship, and points out systemic shortcomings.
All reports are published on the official Internet resource of state bodies, including the unified centralized crowdsourcing system, for public analysis of the regulatory impact of existing and newly introduced regulations.
The main tool of the first group of approaches to the reform of state regulation of entrepreneurial activity is the analysis of the regulatory impact.
A regulatory impact analysis is an analytical procedure for comparing costs and benefits, taking into account the potential risks associated with the possible introduction of regulatory legal acts that establish requirements that are mandatory for business entities, as well as tools and procedures for enforcing these requirements. During the regulatory impact analysis, a comparative analysis of costs and benefits is carried out possible alternatives the imposed new requirement, the corresponding instruments and procedures for their enforcement.
An analysis of the regulatory impact is carried out before government bodies make decisions related to the regulation of entrepreneurial activity.
The main goal of the regulatory impact analysis is to increase the efficiency and effectiveness of public policy through the choice of alternative regulatory approaches to more accurately achieve certain goals (solving well-defined problems).
The objectives of the regulatory impact analysis are:
1) a clear definition of the problem to be solved;
2) identification of alternative methods for solving the problem;
3) assessment of the consequences of the adoption of regulation on solving the problem and on the costs of all parties involved;
4) determination of measurable indicators for assessing the problem and achieving the goals of state regulation.
The implementation of the regulatory impact analysis will result in:
1) the ability to make an optimal and rational decision based on complete and reliable information;
2) saving resources of business entities, consumers and the state budget by reducing the corresponding costs;
3) the ability to objectively track the effectiveness of the decisions made to make appropriate adjustments to the regulatory policy.
Regulatory Impact Analysis is a tool that can be used in any decision making by authorities at both the national and local levels.
At the same time, the analysis of the regulatory impact is associated with certain costs, both of the working time of civil servants and, in some cases, direct costs of budgets of different levels. In addition, the analysis of the regulatory impact and its subsequent discussion before making decisions can significantly reduce the speed of their adoption, limit the flexibility of the authorities.
Taking into account the world experience, the Concept defines the following areas of use of the analysis of regulatory impact in the Republic of Kazakhstan:
First. The analysis of regulatory impact is used exclusively in the design of regulatory decisions affecting the interests of business entities. Decisions affecting the interests of business entities, but not changing the mandatory requirements of legislation or instruments and procedures for their implementation are planned without the use of regulatory impact analysis (public investment, subsidies, procurement, and others). Draft solutions for overcoming the consequences of accidents, natural disasters and other emergencies of temporary action, even if they are of a regulatory nature, are planned without the use of regulatory impact analysis.
Second. The analysis of regulatory impact is used in planning draft laws of the Republic of Kazakhstan, technical regulations of the Customs Union, decrees of the Government of the Republic of Kazakhstan, decisions of maslikhats developed by akimats.
Third. A regulatory impact analysis is used if the scope of the draft decision extends to more than 100 business entities, regardless of the size of the costs.
Fourth. The analysis of regulatory impact is used if the planned decision tightens the requirements, complicates the procedures for their implementation, entails any increase in costs associated with its implementation only for business entities.
Fifth. Regulatory Impact Analysis is used when a regulation is renewed if its validity period was originally set.
The analysis of the regulatory impact in the most complete form provides for the use of economic modeling and other resource-intensive methods of collecting and analyzing information. The implementation of such an analysis of regulatory impact requires a very high qualification of performers, is difficult to understand by persons without special economic education, and requires the use of significant financial resources.
In this regard, to simplify the analysis of regulatory impact, it is assumed:
1) liberalization of requirements for measurability of indicators of the existence of a problem that needs to be solved, and achievement of the goal (benefit) of the projected regulation. For the purposes of liberalization, it is possible to assume that it is sufficient to use, in exceptional cases, a clear description of the problem without defining digital indicators;
2) temporary departure from the use of digital indicators with recommendations for their definition and collection for future use;
3) regulation of alternatives to the projected regulation. The practice of using regulatory impact analysis in other countries shows that a full analysis of alternatives is not always carried out. Especially at the initial stages of introducing regulatory impact analysis, government agencies approach the definition and analysis of alternatives formally. For this reason, it is necessary to oblige state bodies to consider the existing situation, the possibility of strengthening control over the fulfillment of existing requirements, responsibility for violations of existing requirements, the introduction of elements of self-regulation or a notification procedure;
4) determination of only direct costs of business entities associated with the fulfillment of regulatory requirements (administrative costs of meeting information requirements, costs of working with inspectors, costs of necessary investments), direct costs of consumers, if such are foreseen (an example is a rise in the price of goods or services with a possible decrease in supply due to a decrease in competition), direct budget costs, if such are foreseen. When introducing a regulatory impact analysis, an analysis of possible costs due to unused opportunities and other indirect costs will not be performed;
5) the analysis of regulatory impact will not use the analysis of incremental effects. The benefits and costs are estimated assuming full implementation and functionality of the planned regulation;
6) when analyzing the regulatory impact, the method of economic modeling will not be used. The analysis will be based on a direct comparison of costs and benefits analyzed for each alternative based on a simplified methodology;
7) when introducing a regulatory impact analysis, an analysis of possible risks will not be carried out.
Any regulation is adopted with the aim of solving a specific problem, which for one reason or another is not able to solve the market mechanism.
Today, in the preparation of regulatory legal acts and their justification, government agencies often limit themselves to general formulations of problems. This naturally leads to the impossibility of defining target groups and performance assessment indicators from such general formulations. the decision in the future.
When preparing the analysis of the regulatory impact, it is proposed to pay special attention to a clear definition of problems, disclosure of their manifestations and causes. Manifestations of problems are revealed by means of digital or, in exceptional cases, qualitative indicators that determine this manifestation. After the adoption of regulation, such an indicator becomes an indicator for assessing the effectiveness of regulation.
This indicator is also one of the tools for determining the benefits of the proposed regulation. These indicators, among others, can be levels of environmental pollution, the number of accidents or incidents, data on the illegal circulation of goods and services, the number of poisonings, injuries.
When identifying indicators, the circle of subjects is determined, which are directly or indirectly influenced by the manifestation of the problem. Such a circle of subjects, among others, can be consumers of a specific product or service, residents of a specific territory, employees of a particular industry, the state as a whole (in cases affecting state security).
It is proposed to pay special attention to the reliability of indicators and the frequency of their measurements. The reliability of indicators depends on the method of their measurement (collection of primary information, its generalization). In order to analyze the regulatory impact, to ensure the reliability of indicators and the possibility of their re-measurement, it is supposed to use the following sources:
1) data from statistics and tax authorities;
2) data of state bodies obtained in the process of processing reports, data on adventures, measurements;
3) data from law enforcement agencies;
4) data from sociological and other research conducted by organizations with a positive reputation.
The mandatory sections of the regulatory impact analysis include:
1) identification of the problem that needs to be solved by introducing regulation, indicating digital indicators of its manifestation and a clearly defined range of subjects affected by this problem. If the problem is complex, it is allowed to divide it into its component parts, for each of which a digital indicator of manifestation and a circle of subjects are determined;
2) determination of the causes of the problem with a clear indication of all causal relationships. In the analysis of cause-and-effect relationships, statistical correlations and other methods of analysis are used. Special attention is paid to the description of unaccounted for possible factors of influence (externalities) on the existence of the problem;
3) a description of the mechanisms of influence of the projected regulation on the causes of the problem and its solution;
4) a clear definition of the beneficiaries (beneficiaries) of the projected regulation;
5) determination of the benefits from the regulation project with the design of the dynamics of indicators based on the monetized or other benefit of the beneficiaries;
6) description and analysis of mechanisms of influence, alternative measures to the projected regulation, identification of the respective beneficiaries (beneficiaries), determination of benefits from alternative measures;
7) determination of the range of cost actors from the introduction of regulation. With such a definition, it is necessary to detail what types of business will incur costs (including regional, industry, and other aspects), and provide an approximate number of business entities that will incur the costs. Separately, it is necessary to indicate other entities that will incur direct or indirect costs (including budgets, categories of the population);
8) the costs of implementing the regulation project are calculated for each category separately. Costs are calculated in monetary form or other digital form in cases where the monetary form is not possible to use. Transfer payments are clearly recorded. In exceptional cases, non-digital costs are given in descriptive form.
Types of costs for business entities include:
1) the costs of fulfilling information obligations (time spent in terms of the price of a man-hour);
2) fees for forms, services or fees;
3) the costs of the equipment necessary for installation, its maintenance;
4) other investments in fixed assets;
5) the costs of compulsory insurance, if such is introduced;
6) costs of examinations and other opinions issued by third parties;
7) travel costs and waiting in lines;
8) payment for refresher courses, other forms of education;
9) membership fees, subscriptions to periodicals, other periodic payments.
For all presented alternatives to the regulation project, the circle of cost actors is determined and the corresponding costs are calculated according to the approaches presented above:
1) a comparative analysis of the summarized data of benefits and costs of the regulatory project and its alternatives;
2) a conclusion with recommendations on the regulation project, the necessary changes to the databases for the implementation of indicators and recommendations on the frequency of monitoring the effectiveness of the regulation project.
The grounds for returning the analysis of the regulatory impact to revision are its incomplete or unfair execution, logical errors made during the analysis. The analysis of the regulatory impact is sent for revision with a clear indication of all the reasons and recommendations for eliminating the deficiencies.
The analysis of the regulatory impact is returned for revision in the following cases:
1) the absence of one or more of the above mandatory sections of the regulatory impact analysis;
2) the lack of digital indicators in defining the problem, if any, or a clear range of actors affected by this problem;
3) lack of analysis of possible externalities;
4) superficial or deterministic analysis of the mechanisms of influence of alternative measures, their benefits;
5) incomplete accounting of possible types of costs;
6) inattention to double or transfer payments, periodicity of costs;
7) superficial or deterministic cost accounting for alternatives to the regulation project;
8) unreliability of primary information, lack of relevant links.
A detailed methodology for conducting a regulatory impact analysis with accompanying instructions, examples and training manuals is developed by an advisory body with the involvement of experts, associations, scientific and other organizations.
The advisory body develops a training program for civil servants on the use of the regulatory impact analysis methodology.
To ensure the transparency and publicity of the procedure for analyzing the regulatory impact, it is necessary to use a unified centralized system of public analysis of the regulatory impact of existing and newly introduced regulations, containing a base of regulatory legal acts and providing an opportunity for each entity participating in the regulatory impact analysis procedure and citizens to independently enter into the system documents, commenting in detail and in a structured manner, making proposals and discussing both current regulations and draft regulations. At the same time, it should be possible to evaluate comments and sort them by date, popularity rating and subjects of commenting.
The second group of methods refers to the full range of functioning of the regulation system.
These methods include:
1) comprehensive reform of regulatory instruments;
2) analysis of the performance of regulatory functions;
3) tracking the effectiveness of state regulation of entrepreneurial activity.
Comprehensive reform of regulatory instruments.
Regulatory instruments fall into four categories:
1) permitting instruments;
2) instruments of control and supervision;
3) information tools;
4) self-regulation tools.
For the successful implementation of state regulation of business activities, it is necessary that the instruments are streamlined and consistent with the principles of policy in general.
The reform of the instruments of state control and supervision is as follows.
In order to further optimize the control activities of state bodies, it is proposed to transfer to the organization of inspections based on risk assessment, taking into account the cancellation of scheduled inspections of business entities, to reduce the requirements to be verified in the implementation of state control and supervision, to clearly regulate the issues of implementing other forms of control and unscheduled inspections, full automation of the risk management system, elimination of duplication of control functions of state bodies.
It is also necessary to work out the issues of using alternative forms of control and security (liability insurance, personal financial guarantees, public control).
It will be necessary to identify control functions unusual for the state, the implementation of which will be more effective in a competitive environment with their subsequent transfer to self-regulation.
To ensure strict observance of the requirements of laws, increase the transparency of planning and conduct an objective analysis of the control and supervisory activities of state bodies, it is proposed to carry out full automation of risk management systems.
Based on the results of automation, a database will be formed that will allow obtaining reliable data on the verification activities of state bodies for their subsequent analysis and making appropriate decisions.
Automation of the risk assessment system will ensure minimal human involvement in planning inspections and collecting data on their results. Based on the results of automation, a reliable database on the verification activities of state bodies will be formed, which will be used to analyze the regulatory impact. In this area, it is proposed to automate the risk assessment system at the stages of planning, conducting and completing audits.
At the stage of planning inspections, the selection of subjects for inclusion in the inspection plan will be carried out without human intervention on the basis of risk assessment criteria, which will be included in the automated system. At the stage of conducting inspections in an automated mode, it is proposed:
1) register an act on the appointment of an inspection in the legal statistics bodies through electronic document management;
2) record all stages of audits and monitor all terms (start, suspension, extension, completion) of an audit;
3) reflect in the system the results of inspections (including detected violations).
As a result of the automation of the risk management system by state bodies, the following will be ensured:
1) full implementation of the analysis for continuous improvement of risk assessment, which will reduce the burden on law-abiding entrepreneurs and increase the effectiveness of state control and supervision;
2) tracking the process from planning to completion of audits for each audited entity;
3) facilitating the elimination of corruption on the part of inspectors;
4) identification of "unnecessary" requirements;
5) simplification of the workflow procedure and increase in the efficiency of using working time;
6) the reliability of the departmental reporting data.
As a result of the automation of the risk management system, transparency of the control and supervisory activities of state bodies will be ensured.
Revision of the issues of proportionality of administrative sanctions to the nature and danger of offenses, a clearer differentiation of the responsibility of small, medium, large businesses.
In accordance with the Perspective plan of legislative work of the Government of the Republic of Kazakhstan for 2015 - 2016, the development and adoption of the Law of the Republic of Kazakhstan "On self-regulation" on November 12, 2015 was ensured.
At the same time, the current legislation of Kazakhstan in certain industries contains elements of self-regulation.
As a rule, self-regulatory organizations are created in industries where the association of subjects is carried out on a professional basis.
This direction is the most long-term and directly depends on the effectiveness of the implementation of all other directions of the Concept.
It should be borne in mind that a serious revision of the legislation of Kazakhstan will be required. For a long time, it has been improved in the direction of a clear regulation of the powers of officials and limiting the possibilities for making subjective decisions. Much attention was paid to the issues of combating corruption. In other words, a balanced system of state regulation was built, in which the powers of civil servants were subject to restrictions, decision-making procedures were strictly formalized, responsibility was tightened, including the formation of anti-corruption legislation. To introduce full-fledged self-regulation, it is necessary to carry out the same serious work in relation to the functions transferred to self-regulatory organizations.
Self-regulation is a set of rules developed, legitimately adopted and executed by business entities by representatives of a particular industry, regardless of direct dependence on government regulation. How more broad concept, self-regulation is also considered as regulation, which includes various forms of joint regulation, in which the state approves the self-regulation regime, or self-regulation and state regulation are carried out in parallel and complement each other. Self-regulation is based on the ability of economic operators, social partners, non-governmental organizations or associations to adopt common rules among themselves and for themselves at the country level (codes of professional ethics or sectoral agreements).
Self-regulation spheres can be professional services of lawyers, doctors, accountants, auditors, real estate agents, architects. There are other areas of self-regulation: the environment, the advertising industry, Internet service providers and alcohol advertising, print media, healthcare providers.
The self-regulation mechanism provides not only the development of rules that guide industry experts, but also the provision of services for the industry and consumers, including mechanisms for considering complaints and resolving conflicts.
The relationship between legal requirements and a self-regulatory system can take many forms:
1) self-regulation can be carried out in the form of establishing a set of rules in the absence of regulation by the state;
2) self-regulation norms can act alongside legislation, setting higher standards for the industry;
3) self-regulation can replace the existing state norms, if the industry takes an obligation to carry out self-regulation, and the state norms are revised.
A self-regulation system can consist of the following elements:
1) the code of honor of an association of entrepreneurs of a certain industry, inclusive, with a system of sanctions for non-compliance;
2) the system of introduction to the profession, namely, teaching and preparation for exams or qualification tests, preparation of examination materials and qualification tests and their administration;
3) participation in the control and supervision carried out by the state controlling body, namely, joint inspections, preparation of checklists, risk assessment;
4) development of recommendations for changing legislation;
5) handling complaints from consumers and members self-regulatory organization, conflict resolution, imposition of sanctions, keeping statistics;
6) other quality control activities in the industry.
The benefits of self-regulation include that it can replace burdensome government regulation with a less burdensome form or mitigate negative aspects of government regulation. Self-regulation can be more flexible, adaptable to market conditions and cost. Practitioners with detailed knowledge of the industry can set better standards and better identify violations.
The benefits for the state are associated with lower costs and the need for personnel, the transfer of costs and burdens to the market participants themselves and the creation of better conditions for cooperation in the market.
Self-regulation also fosters greater collaboration and synergy in the industry, replaces confrontation with relationships based on cooperation and partnership, and harnesses the potential of pressure from other businesses in the industry to comply.
On the other hand, self-regulation by professional and sectoral organizations should balance the public interest with the private interests of its members, and avoid anti-competitiveness.
Analysis of the performance of regulatory functions. The analysis of the performance of regulatory functions of state bodies is carried out in order to compensate for the institutional interest of state bodies to maintain the status quo in the revision of regulations, to reduce the state budget funds allocated for the performance of regulatory functions, to optimize staffing table and government governance structures. The analysis of the performance of regulatory functions is carried out by commissions created under state bodies.
Such commissions should include representatives of an advisory body, a government body that analyzes the performance of regulatory functions, the National Chamber of Entrepreneurs, the ministries of finance and the national economy.
Representatives of the advisory body are appointed as chairpersons of the commissions. The methodology for analyzing the performance of regulatory functions is developed by the authorized body for entrepreneurship on the basis of the recommendations of the advisory body and approved by the Government of the Republic of Kazakhstan.
The advisory and advisory body is responsible for the organizational support of the work of the commissions.
Based on the results of the analysis of the performance of regulatory functions, a report and recommendations are prepared, which are approved by the chairman of the commission. These documents, as well as the dissenting opinion of the state body, if it differs from the report and recommendations of the commission, are submitted to the leadership of the Government for consideration.
The procedure for analyzing the performance of regulatory functions includes:
1) analysis of documents establishing the functions and responsibilities of the state body;
2) analysis of the scope of regulation for which the state body is responsible with an emphasis on achieving the stated objectives of regulation;
3) analysis of the reporting of the state body for the revision of regulation;
4) revision of legal requirements and related regulatory impact analyzes, analysis of the use of regulatory instruments;
5) analysis of the staffing table and structure of the state body, a survey of employees and heads of the state body in order to optimize the management and execution of the entrusted regulatory function;
6) consultations with the leadership of the state body;
7) preparation of the report and recommendations.
Tracking the effectiveness of state regulation of entrepreneurial activity.
The necessary part of any state policy is a system for monitoring its implementation. In the policy of state regulation of entrepreneurial activity, it is necessary to monitor the implementation of procedures and requirements by state bodies. It is necessary to analyze the periodic reporting of state bodies, dialogue with nongovernmental organizations, independent research, monitor indicators of achievement of regulatory goals and costs of businesses under the influence of regulation.
An integral monitoring system should be built and the institutional possibility of its implementation should be ensured, relations between regulatory state bodies and structures conducting monitoring and supervision should be regulated, the responsibility of civil servants for violations committed in the execution of state policy should be established.
The central element in tracking the effectiveness of state regulation of business activity is the periodic reports of the advisory body, which summarize the indicators of indicators of achieving regulatory goals and the costs of business and the budget using a standard cost model.
Another element of such tracking is the periodic targeted and general research carried out by independent organizations... Targeted research is carried out on a specific regulation, field of activity or industry. General research is carried out across the entire spectrum of regulatory policies. An example of such research is the assessment of the price of the regulatory or investment climate of the state through a sociological survey of enterprises. In such studies, it is important that they are carried out periodically and monitor the dynamics of indicators.
Consultative and advisory body.
An advisory and advisory body is supposed to be created on the basis of the existing Interdepartmental Commission on Business Regulation, chaired by the First Deputy Prime Minister, whose members will be representatives of state bodies at the level of deputy first heads of state bodies, national associations of entrepreneurs, consumers, as well as other persons from interested bodies and organizations.
The organizational support of the advisory body will be carried out by a working body, the functions of which will be performed by the authorized body for entrepreneurship with the involvement of independent experts, employees of departmental and independent analytical organizations. The head of the working body of the consultative and advisory body will be the deputy head of the authorized body for entrepreneurship.
The functions of the advisory body will include:
1) methodological support of work related to the planning, development and revision of regulatory legal acts that establish regulatory requirements and tools;
2) coordination of plans of state bodies in terms of the development of draft legislative and other regulatory legal acts establishing new requirements and tools, and revision of existing requirements and tools;
3) preparation of conclusions on the implementation of design procedures and revision of regulatory legal acts;
4) conducting a preliminary analysis or organizing a complete analysis of related documents in the design or revision of regulatory legal acts and the preparation of relevant conclusions;
5) analysis of periodic reporting of state bodies and preparation of appropriate approvals and conclusions;
6) development of appropriate methods and monitoring of the implementation of the policy of state regulation of entrepreneurial activity;
7) methodological support of work and participation in the process of optimizing the resources and structures of state bodies for the effective implementation of the policy of state regulation of entrepreneurial activity.
Also, this Concept is aimed at carrying out reforms in the following priority areas:
1. Technical regulation. Technical regulation in Kazakhstan differs from international practice.
It will be necessary to analyze the world experience in order to bring the law enforcement practice of Kazakhstan in line with it.
At the same time, technical regulation is of an umbrella nature, when under one normative legal act - technical regulation, many different legislative requirements are combined with a large number of reference norms, which entails duplication of the functions of state bodies, including control and supervisory ones.
A number of measures in this direction are already provided for by the Program for Technical Regulation and the Creation of Quality Infrastructure for 2010-2014.
Within the framework of the Concept for further reforming the licensing system, permits issued for products will be identified. In the future, it is proposed to abandon such permits and regulate products only by instruments of technical regulation. In turn, technical regulation makes it possible to use the mechanisms of business self-regulation to a significant extent.
In the field of technical regulation in a competitive environment, expert work, the writing of voluntary standards, and so on can be carried out.
The current model of state control in the field of technical regulation is aimed at controlling the object of control and does not ensure the implementation of the main principles of regulation: prevention and suppression of the sale of hazardous products.
The situation is aggravated by poor awareness and low literacy of end users. In Kazakhstan, the activities of societies for the protection of consumer rights are not developed due to insufficient resources and legislatively enshrined instruments of influence.
In order to ensure the safety of products, processes and prevent the practice of deceiving consumers, there is a need for a number of measures to correct the existing system of technical regulation.
To fundamentally solve the problem of inspections, it is necessary to introduce a set of measures that will be aimed both at increasing the efficiency of the work of state control bodies and protecting the legitimate rights and interests of private business entities.
According to the European experience, it is proposed to introduce market surveillance, which will allow to systematically solve the existing problems related to the safety and quality of the final product on the basis of a clear delineation of rights, obligations and toughening the liability of market participants.
Thus, the state will be able to transfer the security control function to the market, in case of violation of which severe liability measures will follow, up to material compensation for the damage caused.
It is necessary to consider the issue of creating at the state level information system notifications about hazardous products, which will ensure the timely and prompt exchange of data on hazardous products within the Common Economic Space, in the future with the EU system (RAPEX).
Such a system will allow building effective system monitoring the fulfillment of the requirements established in the unified Technical Regulations of the Customs Union.
On the other hand, an important guarantee of product safety and an alternative to state control is the insurance of civil liability of the activities of market participants (certification bodies, importers, manufacturers, etc.) to consumers for the quality of products, for harm caused by the produced (sold) goods or provided works, services. ...
Insurance should be carried out in the event of a property liability of the insured to consumers for the sale of products that do not comply with technical regulations and normative technical documents on standardization.
However, it should be borne in mind that liability insurance, although it is an effective measure to ensure product safety, will entail an increase in the burden on business entities.
In this regard, the implementation of this tool should be approached carefully. This issue needs to be worked out in terms of the ratio economic effect from insurance and costs of entrepreneurs.
In view of the fact that the instruments of technical regulation allow not only to protect the market from low-quality products, but also to solve the problems of increasing the competitiveness of domestic products, by establishing safety and quality requirements that meet international requirements, it is necessary to regulate the issues of standardization. This will make it possible to fill the existing gaps, eliminate negative trends in standardization that appeared during the implementation of the reform of technical regulation, realize the strategic interests of the state (ensuring technological re-equipment, fulfillment of state orders, defense capabilities, environmental protection, social protection of the population), promote innovative technologies and increase the energy efficiency of the economy. ...
Mandatory certification still prevails in the Republic of Kazakhstan, while the development of certification on a voluntary basis is necessary. Voluntary certification takes precedence over mandatory certification due to the expansion of the concept of "quality". Here, such requirements may be considered that the buyer considers the most significant, while in compulsory certification there is a certain list of normatively established operational parameters.
As part of the implementation of the Concept, it is necessary to take a number of measures aimed at developing business self-regulation in terms of the introduction and wider use of voluntary certification.
The implementation of these measures will reduce administrative pressure on business by reducing the range of objects subject to mandatory conformity assessment (confirmation) in areas where there are minor risks, while focusing the certification tool on potentially hazardous products.
It is also necessary to introduce a public monitoring mechanism, in which the control activities of the state in relation to the quality of goods will gradually be replaced by mechanisms for considering consumer complaints and independent examinations.
2. Protection of consumer rights. Any reforms aimed at improving the business environment should be carried out taking into account the need to maintain the appropriate level of protection of consumer rights and interests. At the same time, a consumer can be understood as a fairly wide range of subjects. So the state is a consumer of services and business goods in public procurement, entrepreneurs are consumers of government services in obtaining public services, and so on.
Since 2010, the Law of the Republic of Kazakhstan "On Protection of Consumer Rights" has been in effect in Kazakhstan, which defines the legal, economic and social framework for protecting consumer rights, as well as measures to provide consumers with safe and high-quality goods (works, services).
According to the Law of the Republic of Kazakhstan "On Protection of Consumer Rights", consumer protection is carried out by all state bodies within their competence.
At the same time, the authorized state body in the field of consumer protection until November 2013 was the Agency of the Republic of Kazakhstan for the Protection of Competition, whose work was formal, due to the lack of both legislative and actual powers to take measures to respond to consumer complaints, which are often multi-sectoral in nature. ...
As a result, a number of problems arose in this area, the solution of which must be approached comprehensively.
Currently, the problems that exist in the field of consumer protection include:
1) insufficient work of state bodies on consumer complaints. Despite the fact that consumer protection should be carried out by all state bodies within their competence, this function is not implemented. Governments are more interested in conducting scheduled inspections than responding to consumer complaints;
2) lack of analysis of the work of central state and local executive bodies in terms of identifying and solving problems in the field of consumer protection;
3) the existing judicial system does not allow for quick and efficient consideration of cases on the protection of consumer rights. Currently, the burden of proof lies with the consumer as an equal party to civil legal relations, and this often leads to a passive attitude of the consumer in protecting his rights and interests. At the same time, elderly people, children, housewives are most often deceived;
4) weak work of public associations for the protection of consumer rights. At present, public associations of consumers work in isolation, do not have stable sources of funding, powers, qualified personnel, and there is no coordination of their activities;
5) outdated material and technical support for research and expertise of product quality and safety (expert laboratories) or the lack of such for certain types of research;
6) low level of awareness and consumer culture of the population due to the lack of publicly available information;
7) the presence of many violations of consumer rights in the form of fraudulent advertising and sale on the Internet, additional payments for unordered services, various violations during sales, sweepstakes, and more.
To solve these problems, it is proposed:
1) determine one of the key points of the work of the authorized body in the field of consumer rights protection to consider consumer complaints at the regional level. This requires structural units empower the authorized body in the field of consumer protection in all regions. This will make it possible to respond more quickly and in a timely manner to specific facts of harm to life, human health, the environment, and will also increase public confidence in the activities of the specified authorized body.
At the same time, it is planned to consider the issue of vesting the authorized body in the field of consumer protection with the right of pre-trial settlement of conflicts arising from violations of consumer rights. Thus, an authorized body in the field of consumer protection could approve settlement agreements between entrepreneurs and consumers whose rights have been violated;
2) to introduce an assessment of the activities of central state and local executive bodies for the implementation of functions to protect consumer rights with the maintenance of an appropriate rating;
3) expand the mechanisms of self-protection by consumers of their rights. For example, you can grant the right to record violation of his rights through video and photography.
It is necessary to carefully study the experience of developed countries in determining the status of a consumer or individual target groups (pensioners, children, housewives) as the most vulnerable with the provision of appropriate advantages in the judicial process, including studying world practice pre-trial agreement, when the parties make a compromise decision without going to court;
4) to study and adapt to the conditions of Kazakhstan the world experience in terms of the possibility of providing various measures of state support to existing consumer protection societies in order to improve the quality of their work;
5) develop and support the work of national centers for research and expertise of product quality and safety;
6) create a special independent Internet resource where the consumer will be able to view information about the company, its trade marks, as well as the goods (works, services) provided, write a complaint and, accordingly, receive a response directly from the company.
In addition to complaints, consumers will have the opportunity to comment on and give preference for a particular product (work, service), which will allow consumers to focus on quality.
For entrepreneurs, voluntary registration on the site is offered, which gives the company the opportunity to respond to consumers' complaints, claims and reviews. Such a dialogue between the consumer and the entrepreneur will allow manufacturers to conduct marketing research in order to improve the quality of goods (works, services).
When voluntarily registering on the Internet resource, the entrepreneur joins the Memorandum on the provision of quality goods (works, services);
7) in order to increase the level of legal literacy of consumers, wide coverage in the media and public places (cinemas, television, public transport) of the state policy and the work of the authorized body in the field of consumer protection in this direction is necessary;
8) identifying inappropriate advertising and combating it (especially on the Internet) should also become the priorities of the work of the authorized body in the field of consumer protection and all other state bodies in the supervised areas.
As a result of such work, a multiplier effect can be obtained: the identification of inappropriate products, an increase in laboratory discipline, an increase in the consumption of high-quality products and a feedback from the state with consumers.

Approaches to Information Instrument Reform

Footnote. Section 2 was supplemented with a subsection in accordance with the Decree of the Government of the Republic of Kazakhstan dated 07.11.2016 No. 672 (shall be enforced upon expiry of ten calendar days after the day of its first official publication).

The purpose of working with information tools within the framework of state regulatory policy is to reduce costs associated with information obligations of business entities, optimize the collection and processing of information, and better awareness of public authorities. To this end, it is recommended to identify the following priority areas for this work:
1) conducting a clear functional classification of information tools to put things in order in their use and eliminate duplication;
2) development of a system for using information tools, defining the boundaries of their effective functioning and achieving goals;
3) reduction and optimization of information requirements and costs of information tools necessary for execution by business entities;
4) assessment of the administrative costs of the business in connection with the fulfillment of information requirements.
Reforming information tools presupposes the creation of the necessary institutional and methodological framework.
For a complete coverage of all information tools, their classification and the qualitative formation of their list, an expert group will be created under an advisory body from among representatives of government agencies and the business community.
State bodies carry out an inventory of information obligations, for which an analysis of each information instrument (requirement) is carried out by determining the group of this instrument, the use of the information provided, indicative costs for the stages of the information instrument execution.
State bodies should identify the indicator value of the working time spent on the performance of elements (stages) of information obligations, such as:
1) study of instructions;
2) acquisition, installation and use of technologies and systems;
3) search for data sources;
4) filling out and revising the collection of information;
5) transfer of information.
The results of the inventory will be reviewed by the expert group and based on the results of the discussion, depending on the effectiveness in achieving the set goals, a decision will be made to cancel or revise each information tool.
Based on the results of the inventory, it is recommended to classify them according to their functional characteristics.
For this, it is proposed to use the division into the following groups:
1) fulfillment of legal requirements before third parties. For example, labeling, declarations, mandatory instructions, service rules, other information that must be provided to consumers, information in the framework of bankruptcy procedures, on changes in the ownership structure, other information about private entrepreneurship, mandatory for provision to third parties;
2) regular mandatory reporting to public authorities (with the exception of tax, statistical and financial periodic reporting);
3) a one-time submission of information to state bodies (forms, extracts, declarations, notifications, other documents filled in by private entrepreneurship entities submitted to state bodies within the framework of registration, licensing procedures or other applications to state bodies).
This category also includes notifications of the beginning or termination of entrepreneurial activity, the list of which is approved by the annex to the Law of the Republic of Kazakhstan "On Permits and Notifications".
The final list of information tools will be submitted to the advisory body for consideration.
Further optimization of the use of information tools is possible when conducting a detailed analysis of specific requirements or information obligations. The main criterion for such an analysis is the use of the information provided by its recipient (usually a government agency). Sometimes, private businesses provide information that is either not used at all, or the usefulness of its use is limited. Information requirements that contain these types of information should be reviewed first.
In many countries, including Kazakhstan, integrated databases of business entities have been created or are being created. The use of such databases makes it possible to significantly reduce the amount of required information from private business entities, because a certain amount of constant and historical information is already in these databases, and the integration of these databases with the requirements of various government bodies avoids duplication of the provision of requirements by private business entities.
This point should be taken into account when conducting an inventory of information tools and their subsequent optimization.
The steps described above to optimize information tools, when fully implemented, will lead to a reduction in the number of information requirements for private business entities.
The next step is to revise information commitments to reduce costs.
international experience and the experience of Kazakhstan shows that such a reduction is possible and effective in cases when the political leadership of the state sets certain quantitative goals for such a reduction.
For example, after a quantitative reduction and an inventory of the remaining information tools, it is possible to determine the goal of reducing the time costs and, accordingly, the financial costs of private business entities.

The list of regulatory legal acts by means of which
implementation of the Concept is expected

Footnote. The list as amended by the Resolution of the Government of the Republic of Kazakhstan dated 07.11.2016 No. 672 (shall be enforced upon expiry of ten calendar days after the day of its first official publication).

The implementation of the Concept is expected through the following regulatory legal acts:
1. The Code of the Republic of Kazakhstan dated July 5, 2014 "On Administrative Offenses".
2. The Entrepreneurial Code of the Republic of Kazakhstan dated October 29, 2015.
3. Law of the Republic of Kazakhstan dated May 31, 1996 "On public associations".
4. Law of the Republic of Kazakhstan dated November 27, 2000 "On Administrative Procedures".
5. Law of the Republic of Kazakhstan dated November 9, 2004 "On technical regulation".
6. Law of the Republic of Kazakhstan dated November 12, 2015 "On self-regulation".
7. Law of the Republic of Kazakhstan dated April 6, 2016 "On Legal Acts".

The formation of a system of market economic relations is the essence of the reforms being carried out in the Republic of Kazakhstan, as in other post-socialist countries. The experience of the world market economy shows that modern market relations in almost any country are regulated by state legislation.

State regulation of the economy in a market economy is a system of standard measures of a legislative, executive and regulatory nature, carried out by competent state institutions and public organizations in order to stabilize and adapt the existing socio-economic system to changing conditions, including a complex of diverse and interrelated economic regulators.

An important goal of state regulation of the economy is the creation of economic and social stability and its adaptation to changing conditions. In a market economy, it solves various problems:

* stimulating economic growth;
* regulation of employment;
* encouragement of progressive shifts in the sectoral and regional structure;
* export support.

The main directions, forms, scales of state regulation are determined by the nature and severity of economic and social problems.

Subjects of state regulation are carriers, spokesmen and performers of economic interests. The objects of state regulation of the economy are spheres, industries, regions, as well as situations, phenomena and conditions of the country's socio-economic life, where difficulties have arisen or could arise, problems that are not automatically resolved or solved in the distant future, while the removal of these problems is necessary ...

In a market economy, the economy is regulated by economic (indirect) and administrative (direct) methods. Economic and administrative methods are, as it were, opposite, since administrative ones restrict freedom of action.

Economic methods of state regulation are in two main forms: monetary and fiscal.

The monetary form implies changes in the amount of money in circulation and the availability of loans, thanks to the use of monetary policy instruments, such as the reserve requirement, the rate of interbank loans, transactions with government bonds in the securities market, etc. The state opposes inflation, regulates interest rates, and through them the investment process, production and employment.

The fiscal form implies tax programs and government spending aimed at stimulating the national economy during periods of high unemployment and low inflation, or at slowing it down during periods of high inflation and low unemployment.

Administrative methods are based on the strength of state power and are not associated with measures of financial incentives, material incentives, they determine not the economic conditions of capital turnover, but the very external possibility of its functioning.

The basis for the formation and development of entrepreneurship in Kazakhstan is laid in the State programs for the support and development of entrepreneurship. For the first time, these issues were reflected in the Law of the Republic of Kazakhstan "On freedom of economic activity and the development of entrepreneurship in the Kazakh SSR", adopted in December 1990.

In July 1992, the Law "On the Protection and Support of Private Entrepreneurship" was adopted, which states that private entrepreneurship is the activity of citizens aimed at making a profit or personal income by satisfying the demand for goods (works, services), based either on the property of the citizen himself and carried out on his behalf, at his own risk and under his property responsibility (individual entrepreneurship), or on collective property, carried out on his behalf, at risk and under property liability of a legal entity (collective entrepreneurship).

Private entrepreneurship does not include the activities of legal entities, a controlling stake or a large share in which belongs to the state.

The property of private entrepreneurs is inviolable and protected by law. Suspension of activities and compulsory liquidation of an economic entity that is a private entrepreneur may take place only by a court decision.

In the conditions of free enterprise, there are a number of problems associated with state regulation of the economy:

* often the government is less informed than individuals, since accurate information is expensive;
* natural monopolies, the services of which are most economically represented by a single company (gas supply, water supply, telephony, etc.);
* external costs that are not reflected in the price or the normal functioning of the market, in which the state must adjust the overproduction and excessive consumption of goods and services, leading to external costs;
* provision by the state of the economy with the required amount of money;
* consumption of public goods, i.e. those in the consumption of which all citizens participate (unified energy system, national defense, national communication networks, etc.).

In the Constitution of the Republic of Kazakhstan, adopted on August 30, 1995, paragraph 4 of Article 25, which proclaimed the right of every citizen to freedom of entrepreneurial activity, is especially noted.

By the Resolution of the Cabinet of Ministers of the Republic of Kazakhstan No. 912 of August 17, 1994, plans of assignments and measures for the implementation of state support and the development of entrepreneurship in the Republic of Kazakhstan for 1994-1996 were approved. At the end of 1995, the Program of Action of the Government of the Republic of Kazakhstan to deepen economic reforms for 1996-1998 was adopted, in which strengthening state support for entrepreneurship, primarily small and medium-sized businesses, was also identified as one of the main tasks. Then, the Decrees of the President of the Republic of Kazakhstan of June 14, 1996 "On additional measures to implement state guarantees of freedom of entrepreneurial activity" and of March 6, 1997 "On measures to strengthen state support and enhance the development of small business" were adopted.

The Government of the Republic of Kazakhstan published a number of decrees: dated March 14, 1997, No. 325 "On the formation of the republican information and exhibition center for small businesses", dated April 8, 1997, No. 499 "Issues of small business", dated April 26, 1997, No. 665 " On the creation of a fund for the development of small business ", dated June 4, 1997 No. 923" On the approval of the Regulations on the procedure for supporting the creation of new jobs and the development of individual entrepreneurship from the funds of the state fund for promoting employment. "

The Law "On individual entrepreneurship" signed on June 19, 1997 and the Decree of the President of the Republic of Kazakhstan "On priorities and regional programs for support and development of small business in the Republic of Kazakhstan" entrepreneurship is understood as "initiative activities of citizens aimed at generating income, based on the property of citizens themselves and carried out on behalf of citizens for their risk and under their property responsibility."

As subjects of individual entrepreneurship, the law defined individuals engaged in this activity "without forming a legal entity and in the absence of signs of a legal entity." The following positive points can be noted:

* created preferential terms to obtain loans;
* created legislative opportunities for the purchase by installments of production facilities and premises, office premises, as well as their lease or trust management;
* identified the priorities of the activity;
* simplified the procedure for creating and registering private entrepreneurs and private enterprises, as well as opening accounts in second-tier banks.

The main coordinator and conductor of the state policy for the support and development of small business in Kazakhstan is the Department for Small Business Support of the Ministry of Economy and Trade of the Republic of Kazakhstan, created in May 1997. Under him, two expert councils have been created.

The first - from representatives of entrepreneurial structures to support small businesses to study draft regulations and legislation.

The second is an interdepartmental one, from representatives of interested ministries and departments, which is engaged in the implementation of the President's Decree on enhancing entrepreneurial activity.

Practical experience shows that due to the abundance of normative legal acts, difficulties are possible due to the preservation of many old laws, as well as their repetition and duplication in new ones for some positions.

In this regard, the idea of creating in Kazakhstan, according to the experience of Belgium, a network of business innovation centers (business incubators), proposed by the consultants of the department for the preparation of a business plan of the Kazakhstan Center for the Support and Development of Entrepreneurship, deserves attention.

In general terms, a business innovation center is a local or regional partner structure that provides medium and small companies with a full range of services at favorable times, with an emphasis on innovative services for industry.

It is necessary to carefully consider and implement specific measures to eliminate or minimize the negative effects of such factors inhibiting the development of entrepreneurship as:

* underdeveloped political system and inconsistency of the regulatory legal framework;
* volatility of the Kazakh taxation system;
* unavailability of loans due to the high difference between the interest rate set by banks and the inflation rate;
* lack of strategy definition skills for most entrepreneurs successful activities enterprises;
* low consumer demand of the population;
* problems in relations with partners and competitors both inside Kazakhstan and abroad;
* poor professional training of employees of small enterprises.

In this regard, it is advisable to use the opportunities not only of state bodies, but also of such non-state institutions as the Center for Business Relations and the Central Asian-American Foundation for the Support of Entrepreneurship in Kazakhstan. The Consultative Council of the CIS member states on the support and development of small business, created after the signing of the corresponding agreement on January 17, 1997, by the governments of all the Commonwealth states, with the exception of Uzbekistan, should also play its positive role.

Research shows that the development of entrepreneurship is associated with a change in the economic situation in the republic. The first wave in the form of cooperatives and private enterprises, taking advantage of the privileges provided, was able to function quite successfully. There were trends at that time

macroeconomic stabilization, inflation reduction and privatization.

Executive and legislative bodies pay special attention to the problems of institutional transformations, which is reflected in Civil Code Of the Republic of Kazakhstan, a number of legislative acts, program documents on deepening economic reforms.

The main effective measures of the government are related to the implementation of the Decree of the President of Kazakhstan "On measures to strengthen state support and intensify the development of small business" dated March 6, 1997. In accordance with this decree:

* the state institute for support of small businesses was created (Department of Small Business Support of the Ministry of Economy and Trade of the Republic of Kazakhstan);
* the laws “On state support of small business”, “On individual entrepreneurship”, “On amendments and additions to some legislative acts of the Republic of Kazakhstan on the simplification of registration of small business entities” and others have been adopted;
* the number of controlling and inspecting state bodies has been reduced and paid services carried out by them;
* the Small Business Development Fund was established;
* set the minimum amount of lending to small businesses by all banks of the second

level (at least 10% of the principal debt of the bank's loan portfolio).

Foreign experience of countries with developed market economies indicates that entrepreneurship performs the most important functions in the national economy, providing a special mechanism for the reproduction of market relations through balancing supply and demand, as well as exerting a significant impact on the activation of human resources and innovative potential.

Today, the implementation of the main directions is carried out in accordance with the Decree of the President of the Republic of Kazakhstan "On priorities and regional programs for support and development of small business in the Republic of Kazakhstan" dated July 7, 1997, which creates a strategic basis for supporting entrepreneurial activity.

The Decree establishes the main priority directions for the development of entrepreneurship for 1997-1998. This is the creation of new and the development of existing production of consumer goods, replacing imports, the development of production for further processing of products of the agro-industrial complex. Financial, investment, production and technical support will be provided through state regulation of entrepreneurial activity.

The issue of state regulation of the development of entrepreneurship is of great regional importance, especially in those geographic regions where there is an industry that is in economic decline. Here, expanding the regional entrepreneurial sector is often one of the most effective ways to provide employment for the working population.

At the same time, the ministry will take into account the feasibility of creating new industries, exclude possible duplication and overproduction of certain types of products in the country as a whole, and ensure a balance between the national economic and regional goals for the development of certain industries and services. When making a final decision, the following will be taken into account:

* an estimate of the cost of raw materials and materials, indicating domestic and imported production;
* availability of production facilities;
* the cost of purchasing equipment of domestic and foreign production;
* assessment of volumes and sources of financing;
* elaboration of the issue of loans with banks;
* the number of employed people, etc.

In general, state regulation of entrepreneurial activity in the republic provides for the creation of legal conditions for its development and support and the development of further measures to improve the regulatory framework in order to create conditions conducive to the development and growth of entrepreneurship, as well as measures to remove unnecessary fees from controlling and inspecting organizations.

In the financial-investment and industrial-technological support for the development of entrepreneurship, particular measures are provided for the financial and credit system in order to create a favorable investment climate with the participation of specialized funds and other financial institutions.

Here, proposals for the participation of local banks and branches in lending to business entities, for the further implementation of decisions of the President and the government, in particular, an inventory of unused premises, their sale or transfer, are important.

In addition, the development of infrastructure, staffing of entrepreneurship provides for the creation and development of existing elements for the purpose of education. unified system, which includes a network of foundations and centers, exhibition centers, consulting firms, etc.

The implementation of the planned measures of the Government of the Republic of Kazakhstan on state regulation of entrepreneurship aimed at developing and supporting it will sharply increase the number of business entities engaged in entrepreneurial activities, and, as a result, conditions will be created to increase the share of domestic products.

State intervention in the economy requires large expenditures, which include both direct costs (preparation of legislation and control over their implementation) and indirect (on the part of firms that must comply with government instructions and reporting). In addition, it is believed that government regulations reduce the incentive to innovate, to the entry of new competitors into the industry, since this requires the permission of the relevant commission.

State regulation of entrepreneurial activity is inextricably linked with the rights, duties and responsibilities of entrepreneurs. Rights are combined with his duties and responsibilities for violation of duties.

The entrepreneur bears administrative and criminal liability before the state and partners in accordance with the legislation of the Republic of Kazakhstan for improper performance of concluded contracts, violation of property rights of other entities, tax discipline, product quality requirements, environmental pollution, violation of antimonopoly legislation, non-compliance safe environment labor, the sale to consumers of products that are harmful to health.

General forms of responsibility are stipulated in the Law “On freedom of economic activity and development of entrepreneurship”. These measures include monetary fines, revocation of a license or patent, and termination of business activities. Also, the entrepreneur is obliged to compensate for damage caused by non-compliance with the requirements for the rational use of land and other natural resources, protection of the environment from pollution, violation of production safety rules.

An entrepreneur, in accordance with the legislation of the Republic of Kazakhstan, is liable to partners for failure to fulfill the obligations provided for by the agreement (contract).

Depending on the chosen legal form of entrepreneurial activity, full or limited property liability of the entrepreneur is established for the obligations of the enterprise. The form of responsibility is indicated in constituent documents... The activity of an unregistered enterprise is prohibited, and the income received from its activity is recovered through the courts.

In accordance with the Law "On Licensing", relations related to state licensing of activities, or certain actions subject to licensing, are regulated. It establishes the types of activities subject to compulsory licensing. Engaging in activities without an appropriate license or in violation of licensing rules and regulations entails administrative and criminal liability established by law. When issuing licenses, production conditions are taken into account that ensure the safety of society, the environment, the life and health of citizens, as well as a guarantee of the quality of goods (works, services) that are the product of this activity.

An entrepreneur who manufactures certain products must apply to a certification body and receive a certificate of conformity.

The most favored nation treatment is introduced for the products of small entrepreneurs. A certification scheme harmonized with international standards will be introduced in Kazakhstan, providing for the issuance of certificates of conformity based on a declaration of conformity. The applicant assumes responsibility for the safety of the products.

Products and types of services produced by the entrepreneur are subject to marking with the indication of the trademark or service mark. Registration of trademarks and service marks takes place in the prescribed manner. The use of someone else's trademark and other actions leading to the elimination or restriction of competition are referred to as unfair competition.

The entrepreneur is also liable for unfair competition. For actions (inaction) that violate the freedom of competition, legal entities and individuals are liable, provided by law RK "On Unfair Competition". In the event of a violation of the law, the subjects of market relations are obliged to stop violations due to unfair competition, terminate or amend agreements aimed at eliminating or restricting competition, compensate for losses (damage) caused as a result of unfair competition, in accordance with the established legislation.

For the first time in Kazakhstan, an entrepreneurial code has been adopted, in which. Chapter 7 is devoted to the issues of legal regulation of entrepreneurship by the state. While strengthening the freedom of entrepreneurship, one cannot fail to note the growing role of state regulation in promoting the development of entrepreneurship. Modified organizational forms the interaction of state bodies with private business entities, there are significant shifts in the goals, mechanism, management apparatus, in the combination of state and market regulation mechanisms. The definition of state regulation sounds like: "a set of measures of legislative, executive and judicial authorities, as well as control functions carried out on the basis of regulatory legal acts by state institutions and public organizations in order to stabilize the existing socio-economic system." According to article 80 of the Entrepreneurial Code of the Republic of Kazakhstan (hereinafter RK), state regulation of entrepreneurship should be carried out to ensure the safety of goods, works, services produced and sold by business entities for the life and health of people, and to protect the legitimate interests of entrepreneurs and the state. Environmental safety and national security of the Republic of Kazakhstan are also priority goals of state regulation of entrepreneurship. The history of the formation in Kazakhstan of a system of state regulation of entrepreneurial activity in the new market conditions is interesting. During the first years of independence, a legal framework was developed to regulate relations between private property, civil society and freedom of entrepreneurship. Regulatory issues by government bodies were addressed as they arose by introducing new regulatory instruments. In this regard, preference was given to permissive instruments. Permissions are the easiest tool to administer, but they are subject to the highest corruption risks. At the same time, for entrepreneurs as subjects of regulation, the introduction of permits became a significant barrier to enter the market. And in the face of complex and sometimes impossible requirements, such a barrier is insurmountable for small businesses. Realizing the need to limit the arbitrary introduction of regulation of business, the state has carried out reforms aimed at increasing the efficiency of state regulation. In 2006, the Law of the Republic of Kazakhstan "On Private Entrepreneurship" was adopted, which provided for the creation of expert councils under state bodies. As a result, businesses got the opportunity to participate in the development of regulatory legal acts through expert councils created under the central state, local representative and executive bodies. The principles of state protection and support of private entrepreneurship, criteria for determining the dimension and much more have been fixed. In 2007, the regulatory framework was supplemented by the Law of the Republic of Kazakhstan "On Licensing", which approved an exhaustive list of types of licensed activities and new principles of licensing. The principles of "one window" have been consistently introduced for agreement with all state bodies when obtaining licenses, "silence is a sign of consent" is extended to all permits, a single term for issuing licenses has been established - 15 working days, verification of the submitted package of documents for completeness within two days, mandatory notarization of documents. The issuance of all licenses has been transferred to an electronic format for permits that are not associated with a direct risk to the life and health of citizens, are of an informational nature, and do not affect security against high threats, a notification procedure has been introduced. A certain role in reforming the issues of state control and supervision in relation to business entities was played by the Law of the Republic of Kazakhstan "On State Control and Supervision in the Republic of Kazakhstan" adopted in 2011. In the process of implementing this law, the level of departmental acts of state bodies, establishing mandatory requirements for business, has increased. In particular, more than 250 regulatory legal acts have been raised to the level of resolutions of the Government of the Republic of Kazakhstan. A three-year ban on scheduled inspections of small businesses, introduced in 2012, has become a great incentive for business development. And, as already noted, on October 29, 2015, the President of the Republic of Kazakhstan signed the Entrepreneurial Code of the Republic of Kazakhstan, which entered into force on January 1, 2016. The pre-existing the legislative framework regulating legal issues of entrepreneurship, eliminated gaps and contradictions, systematized socio-economic and legal conditions and guarantees for ensuring freedom of entrepreneurship. The result of the reforms was to significantly reduce the pressure of regulatory bodies on business. Changes have been made to areas such as starting a business, taxation, investor protection. The Entrepreneurial Code, in addition to systematizing the provisions of the relevant laws on the principle of homogeneity, consolidated uniform principles, measures of state support for private entrepreneurship, the agro-industrial complex, industrial-innovative, investment activities, and special economic zones. The previous reform of the licensing system and state control and supervision ensured an inventory of the relevant regulatory instruments and their approval only at the level of laws, with the recognition as illegitimate of all other permits and control functions that were not included in the relevant lists of laws. This approach guaranteed the protection of entrepreneurs from the arbitrary introduction of new burdensome regulatory instruments. State control and supervision is aimed, among other things, at identifying violations and preventing them. The principle is the provision on the priority of preventing an offense over punishment. In practice, the most common sanctions are fines, to a lesser extent, warnings. The high percentage of imposition of penalties indicates that penalties are applied even for minor violations, despite the fact that international practice is moving towards the use of notices of the need for improvement. The Entrepreneurial Code enshrined the basic principles of state regulation of relations with the participation of business entities, marked by the Concept of legal policy of the Republic of Kazakhstan for the period from 2010 to 2020, approved by the Decree of the President of the Republic of Kazakhstan dated August 24, 2009 No. 858. Such as: guarantee of freedom of private entrepreneurship (it is allowed to carry out any types of activity not prohibited by the legislation of the Republic of Kazakhstan), ensuring its protection and support (the principle of freedom of private entrepreneurship); equality of all business entities to carry out entrepreneurial activities (the principle of equality of business entities); guarantee of the inviolability and protection of the property of business entities (the principle of inviolability of property); the action of business entities within the framework of the Constitution of the Republic of Kazakhstan and regulatory legal acts adopted in accordance with it (the principle of legality); stimulation of entrepreneurial activity, including support and priority of the development of small entrepreneurship (the principle of stimulating entrepreneurial activity); participation of business entities in the examination of draft normative legal acts, texts of international treaties and other obligations of the Republic of Kazakhstan affecting the interests of entrepreneurship (the principle of participation in rule-making). On April 18, 2014, the Government of the Republic of Kazakhstan approved the Concept of State Regulation of Entrepreneurial Activity until 2020, which was adopted in pursuance of the instructions of the Head of State. The implementation of the Concept provides for the achievement of goals and solution of tasks to create a balanced system of government regulation that is cheap for business and free from corruption. The effectiveness of measures of state regulation of entrepreneurial activity also depends on the stability of the institutional structure of entrepreneurial activity. The improvement of legislation leads to the creation and continuous change of various laws, which, by the fact of their repeated and haphazard changes, can indirectly affect business. Entrepreneurs note that they have to spend more time to delve into constantly changing regulations, which leads to an increase in both explicit and implicit transaction costs. State regulation of entrepreneurial activity should take into account the impact of collective action, as well as informal institutional restrictions on the development of entrepreneurial structures. Summing up, it should be noted that state regulation of entrepreneurial activity is the most important lever of a market economy, where the main instrument is law, which can have a large regulatory impact on the main spheres of society, including entrepreneurial activity. State regulation of entrepreneurial activity is necessary both in order to ensure the implementation of the public interests of society and the state, and to create best conditions for the development of entrepreneurship, with close interaction between entrepreneurship and the state.

Introduction

In a market economy, the role of private entrepreneurship is determined by their real contribution to social development. Small business today is that "cornerstone of development" and "locomotive" of all those economic processes that are taking place in the economy today, and the basis for sustainable development of the economy of any country.
Today, no one doubts that private entrepreneurship has enormous potential in solving the economic and social problems of Kazakhstan. Small businesses in Kazakhstan are already making their contribution to the creation of new jobs, to the revenue side of the budget, to stimulate innovation and innovation, as well as to the formation of a middle class of owners, which is becoming an essential condition for strengthening social stability in the Republic of Kazakhstan.
Small business, responding quickly to changes in market conditions, gives the economy the necessary flexibility. Small companies are able to quickly respond to changes in consumer demand and thereby ensure the necessary balance in the consumer market. Small business makes a significant contribution to the formation of a competitive environment, which is of paramount importance for our economy.
Small business cannot fully realize its potential by a number of problems that its representatives face when carrying out business activities. Among these problems are the instability and incompleteness of the legislative framework for small business activities, severe tax pressure, the problem of financing associated with insufficient initial capital and own circulating assets.
In this regard, there is a need for an in-depth theoretical study of the development of small and medium-sized businesses in Kazakhstan, as well as consideration of world experience in solving the problems of small and medium-sized businesses.
In the Republic of Kazakhstan, the development of small business is becoming increasingly important. A wide range of normative legal acts regulating the activities of entrepreneurs have been adopted, a state program is being developed and implemented to support them in general. Legal and procedural mechanisms have been created to protect and ensure the rights of entrepreneurs.
The particular interest and relevance of this study is due to the importance of small business as a driving force behind the formation and development of the market. Small and medium-sized enterprises significantly and without significant capital investments expand the production of consumer goods and services, help to level the living conditions of the population, involve labor, material and financial resources in production, accelerate the demonopolization of production, promote the development of competition, serve as the basis for the formation of a mass stratum of owners as the basis of the average class of society, the guarantor of its stability, serve as a source of tangible budget revenues and sustainable economic growth.
In addition, in his Address to the people of Kazakhstan "The growth of well-being of citizens of Kazakhstan is the main goal of state policy" N.А. Nazarbayev noted that a developed business sector is the basis of the economy of any country. In this regard, within the framework of the administrative reform, he instructed the Government to decisively reduce the administrative burden on business, to further simplify the licensing system, primarily licensing, certification, accreditation. Thus, the Government should continue to consistently work to stimulate the competitiveness of small and medium-sized businesses.
The purpose of this course work is to consider the state regulation of entrepreneurial activity.
To achieve this goal, the following tasks were set:
- to give the concept of entrepreneurial activity;
- to consider the types, methods of state regulation of entrepreneurial activity;
- describe the program of state support for private and small business;
- to conclude.

1. Basics of legal regulation of entrepreneurial activity in Kazakhstan

1.1 Entrepreneurial activity (concept, types and forms)

Entrepreneurial activity is a type of economic activity that is an independent, proactive activity of a business entity aimed at making a profit (income). In turn, economic activity is one of the types of economic activity carried out in accordance with the rules established by state authorities and management, as well as economic entities. Economic activity is any activity in the field of economics aimed at organizing, developing production, trade, transport, services, consumer services, etc. Economic activity finds its expression in the process of reproduction of material and spiritual goods, including production, distribution, exchange and consumption.
In the legislation of the Republic of Kazakhstan, instead of the concept of "entrepreneurial activity", the term "entrepreneurship" is introduced (according to which state and private entrepreneurship are distinguished). So, "private entrepreneurship" is understood as the initiative activity of private entrepreneurship entities aimed at generating income, based on the property of the private entrepreneurship entities themselves and carried out on behalf of private entrepreneurship entities, for their risks and under their property responsibility (clause 5 of article 1 of the Law RK on private entrepreneurship). Consequently, the legislator names as signs of private entrepreneurship: initiative; income generation; the presence of property; entrepreneur's risk; independent property liability of the entrepreneur.
Signs of entrepreneurial activity include the following: initiative and independence of entrepreneurial activity; the presence of property; risky nature; focus on making a profit (income).
Initiative and independence of entrepreneurial activity means the entrepreneur's freedom of choice of directions and methods of work, independent decision-making, the inadmissibility of arbitrary interference by anyone in private affairs, the unhindered exercise of rights, ensuring their observance, and their judicial protection. The entrepreneur has the right to independently determine any terms of the contract that do not contradict the legislation, establish the range of his rights and obligations. At the same time, the entrepreneur's initiative and independence are expressed in personal risk and personal property responsibility.
The presence of property is the basis for the entrepreneur to carry out his activities. According to paragraph 4 of Art. 26 of the Constitution of the Republic of Kazakhstan, everyone has the right to freely use their property for any legal entrepreneurial activity.
The risky nature of entrepreneurial activity is due to the specifics of market relations. The risk of entrepreneurial activity includes both the risk of non-fulfillment or improper fulfillment of contractual obligations by the counterparty, and the risk of loss or damage to property used for entrepreneurial activities, non-receipt of possible benefits, income from entrepreneurial activities.
An important feature of entrepreneurial activity is making a profit, income, obtaining mutually beneficial results. Profit can be expressed both in the form of cash and in the form of other tangible and intangible values.
The systematic nature of entrepreneurial activity means that this activity is not one-time in nature and is carried out for a long or even undefined time.
Finally, a sign of entrepreneurial activity can be called its legalized nature, i.e. the subject of entrepreneurial activity has the official status of an entrepreneur, which is acquired as a result of registration with the relevant state bodies as an entrepreneur: a legal entity or a citizen-entrepreneur without forming a legal entity, as an individual entrepreneur.
The main types of entrepreneurship in the Republic of Kazakhstan are private and state entrepreneurship. The Civil Code of the Republic of Kazakhstan makes a distinction between private and state entrepreneurship depending on the form of ownership - private entrepreneurship is based on private property, and state - on the right of economic management of a state enterprise (clause 1 of article 10 of the Civil Code of the Republic of Kazakhstan). State entrepreneurship should be understood not as the entrepreneurial activity of the state itself, but entrepreneurship carried out by state enterprises on the basis of the right of economic management.
Depending on the type of state ownership, the following types of state enterprises can be distinguished: republican state enterprises (ie enterprises that are in republican ownership); communal state enterprises (enterprises in communal ownership) (paragraph 2 of article 1 of the Law on state enterprises).
Private entrepreneurship can be divided into two main types - private entrepreneurship of legal entities (entrepreneurship of non-state legal entities) and entrepreneurship of individuals without forming a legal entity (individual entrepreneurship).
The forms of joint venture are:
- spouses' entrepreneurship, carried out on the basis of common joint property of the spouses;
- family entrepreneurship, carried out on the basis of common joint ownership of a peasant (farm) economy or common joint ownership of a privatized dwelling;
- simple partnership, in which private entrepreneurship is carried out on the basis of common shared ownership.

1.2 Legislation of the Republic of Kazakhstan on entrepreneurial activity

The formation of the legislation of Kazakhstan on entrepreneurial activity begins in the Soviet period in the 80s of the twentieth century, when the "restructuring" that began everywhere led to the emergence of the cooperative movement and the intensification of foreign economic activity. The decree of the Council of Ministers of the USSR "On the further development of foreign economic activity of state, cooperative and other public enterprises, associations and organizations" dated December 2, 1988 No. 1405 defined as the most important task - the creation of the necessary conditions for the active inclusion of enterprises, associations, production cooperatives and other organizations in various forms of foreign economic activity on the principles of monetary self-sufficiency, the development of socialist enterprise. By the Decree of the Council of Ministers of the USSR "On measures of state regulation of foreign economic activity" dated March 7, 1989 No. 203, a system of state regulation of foreign economic activity was established, which included the registration of participants in foreign economic relations; declaration of goods and other property transferred across the state border of the USSR; the procedure for the export and import of certain goods of general state use; measures of operational regulation of foreign economic relations.
The first stage in the development of entrepreneurial legislation is characterized by the fact that during this period the legal basis for the activities of business entities was created. This is evidenced by the legislative acts adopted at that time, such as the Law of the Republic of Kazakhstan "On the Circulation of Securities and the Stock Exchange in the Republic of Kazakhstan" dated June 11, 1991; Law of the Republic of Kazakhstan "On business partnerships and joint stock companies" dated June 21, 1991; Law of the Republic of Kazakhstan "On Concessions in the Republic of Kazakhstan" dated December 23, 1991; Law of the Republic of Kazakhstan "On the tax system in the Republic of Kazakhstan" dated December 25, 1991, etc.
Of particular importance for the development of entrepreneurial activity during this period was the Law of the Republic of Kazakhstan "On the Protection and Support of Private Entrepreneurship" dated July 4, 1992 No. 1543-XII, which determined the main forms and methods of protecting private entrepreneurship and its support, consolidated the policy of refusal of direct interference state in private business, maximum freedom of private entrepreneurs, protection of commercial secrets and responsibility of state bodies and officials for violation of the rights of private entrepreneurs.
The beginning of the second stage in the development of entrepreneurial legislation was the enactment of the Laws of the Republic of Kazakhstan "On state support of small business" dated June 19, 1997 No. 131-I and "On individual entrepreneurship" dated June 19, 1997 No. 135-I. The Law on State Support of Small Business has established the following principles of state support for small business: the principle of priority for the development of small business in the Republic of Kazakhstan; the principle of comprehensiveness of state support for small business; the principle of accessibility of the infrastructure for supporting small businesses and the measures taken for all small businesses; the principle of international cooperation in the field of support and development of small business. The Law on Individual Entrepreneurship was aimed at the implementation of the citizens' right to freedom of entrepreneurial activity established by the Constitution of the Republic of Kazakhstan, the formation of a system of state guarantees for individual entrepreneurship.
The third stage begins with the enactment of the Law of the Republic of Kazakhstan "On Private Entrepreneurship" dated January 31, 2006, which systematized the norms regulating entrepreneurial activity and united them in a single legislative act. To replace numerous acts regulating entrepreneurial legal relations, one legislative act was adopted, which established the general beginnings of entrepreneurial activity in the Republic of Kazakhstan.

1.3 System of business legislation of the Republic of Kazakhstan

The system of legislation of the Republic of Kazakhstan on entrepreneurship is made up of the Constitution of the Republic of Kazakhstan, the Civil Code of the Republic of Kazakhstan and other regulatory legal acts, which can be combined into the following groups.
The first group includes special normative legal acts that establish the basic beginnings of entrepreneurial activity - this is the Law of the Republic of Kazakhstan "On economic partnerships" dated May 2, 1995, No. 2255; Law of the Republic of Kazakhstan "On limited and additional liability partnerships" dated April 22, 1998 No. 220-I; Law of the Republic of Kazakhstan "On Unfair Competition" dated June 9, 1998 No. 232-I; Law of the Republic of Kazakhstan “On a complex entrepreneurial license (franchising) dated June 24, 2002, No. 330-II; Law of the Republic of Kazakhstan "On Private Entrepreneurship" dated January 31, 2006 No. 124-III; Decree of the President of the Republic of Kazakhstan "On the protection of the rights of citizens and legal entities to freedom of entrepreneurial activity" dated April 27, 1998 No. 3928; Order of the President of the Republic of Kazakhstan "On additional measures to protect the rights of citizens and legal entities to freedom of entrepreneurial activity" dated May 28, 1999 No. 49; Resolution of the Government of the Republic of Kazakhstan "On the formation of the Council of Entrepreneurs" dated April 23, 2005 No. 1560; Resolution of the Government of the Republic of Kazakhstan “On Approval of the Model Regulations on Expert Councils on Business Issues” dated June 2, 2006 No. 496; Resolution of the Government of the Republic of Kazakhstan "On Approval of the Rules for Accreditation of Associations of Private Entrepreneurship Entities" dated May 31, 2006 No. 477; and etc.
The second group includes normative legal acts on small business and its state support - the decree of the Government of the Republic of Kazakhstan "On approval of the Rules for conducting inspections of the activities of small business entities by state bodies" dated June 17, 2003 No. 572; Decree of the Government of the Republic of Kazakhstan "On approval of the Rules for granting small businesses to property lease (lease) or trust management with the right of subsequent gratuitous transfer of unused objects of republican state property into ownership" dated April 4, 2003 No. 327; Resolution of the Government of the Republic of Kazakhstan "On approval of the Program of accelerated measures for the development of small and medium-sized enterprises in the Republic of Kazakhstan for 2005-2007" dated May 12, 2005 No. 450, etc.
The third group consists of acts on state support for innovative activities - the Law of the Republic of Kazakhstan "On Science" dated July 9, 2001 No. 225-II; Law of the Republic of Kazakhstan "On state support for innovative activities" dated March 23, 2006 No. 135-III; Decree of the President of the Republic of Kazakhstan "On measures to further increase the competitiveness of the national economy in the framework of the industrial and innovative policy of the Republic of Kazakhstan" dated March 16, 2006 No. 65; order of the Prime Minister of the Republic of Kazakhstan "On measures to implement the Law of the Republic of Kazakhstan" On state support for innovative activities "dated July 17, 2006 No. 206-r; and etc.
Also, the system of legislation of the Republic of Kazakhstan on entrepreneurial activity includes acts on the protection of consumer rights, acts on support of domestic producers, acts regulating certain types of entrepreneurial activity, and international treaties of the Republic of Kazakhstan.

2. State regulation of entrepreneurial activity

2.1 Concept and types of state regulation of entrepreneurial activity

The state, regulating business relations, uses various forms and methods of influencing the behavior of business entities. The objective necessity of state regulation of market relations is based on the limited possibilities of the market economy in the production of public goods, which is the main incentive for the state's activity in the economic sphere.
In the system of public relations for the regulation of entrepreneurial activity, on the one hand, there are legal entities and individuals who, in accordance with the current legislation, have the status of an entrepreneur; and on the other hand, the relevant government bodies (ministries, departments, committees, etc.). At the same time, the social relations that develop between these subjects can be both vertical management legal relations, entirely and completely built on power and subordination (for example, relations in the field of licensing, certification, etc.), and horizontal social relations in which there is no subordination (for example, contractual legal relationship). In the first case, we will talk about public law relations, and in the second case - about private law.
In the current legislation on private entrepreneurship, the following are named as the main goals of state regulation of private entrepreneurship: 1) the creation of favorable conditions for the development of private entrepreneurship; 2) protection of the interests of the state and consumer rights by introducing the administration of private entrepreneurship (Article 4 of the Law on Private Enterprise). As for the goals of state administration of private entrepreneurship, they include: ensuring the safety of products produced and sold by a private enterprise for the life and health of people, protecting their property, safety
for the environment, national security of the Republic of Kazakhstan; prevention of deceptive practices; saving natural and energy resources; increasing the competitiveness of national products.
The types of public administration are:
- the establishment by the laws of the Republic of Kazakhstan of requirements for products, processes of private entrepreneurship (the state establishes by the laws of the Republic of Kazakhstan requirements for products, processes that are binding on all subjects of private entrepreneurship);
- accreditation of conformity assessment bodies, verification, calibration and testing laboratories (centers) (accreditation of conformity assessment bodies, verification, calibration and testing laboratories (centers) is carried out in accordance with the laws of the Republic of Kazakhstan);
- mandatory confirmation of compliance of certain types of products with the requirements of the legislation of the Republic of Kazakhstan (mandatory confirmation of compliance of certain types of products, processes is established if it is necessary to achieve the goals established by the legislation of the Republic of Kazakhstan on technical regulation);
- state control over private entrepreneurship (state control over private entrepreneurship is established in cases where the fulfillment of the requirements established by the laws of the Republic of Kazakhstan for products, processes, and the requirements for confirming the conformity of certain types of products, processes is not enough to achieve the goals of state administration);
- licensing of certain types of private entrepreneurship (state bodies licensing certain types of private entrepreneurship are obliged to issue a license to a private enterprise to carry out the type of activity declared by it, if the private enterprise has submitted to the authorized body the documents necessary to obtain it, or reasonably refuse to issue licenses within the terms established by the legislation of the Republic of Kazakhstan on licensing);
- compulsory insurance of civil liability of private entrepreneurs in accordance with the laws of the Republic of Kazakhstan (compulsory insurance of civil liability of private entrepreneurs is established by the laws of the Republic of Kazakhstan in cases where the use of types of public administration does not ensure the achievement of the goals of public administration);
- the establishment by the laws of the Republic of Kazakhstan of the responsibility of private entrepreneurship entities, government bodies and their officials (the responsibility of private entrepreneurship entities, government bodies and their officials is established by the laws of the Republic of Kazakhstan).
The classification of types of government regulation can be based on the degree of government influence on certain relations in various sectors of the economy. In particular, it is possible to single out the maximum, average and minimum level (regime) of state regulation of the economy. The maximum level assumes the use of all or most of the means (instruments) of state regulation. It is established in relation to, for example, natural monopolies. There is a minimum level of government regulation in relation to entrepreneurship associated with creative activities.
The types of state regulation can be classified according to the territorial basis, i.e. depending on the territory of application of certain means of influence. In this regard, one can single out state regulation at the republican level, at the regional level, at the local (local) level.
Also, depending on the nature of the applied methods of influence, direct and indirect (indirect) state regulation can be distinguished. Direct state regulation is based on the use of administrative (power) methods of regulation, while indirect regulation is carried out using economic methods of influence (as a rule, of a stimulating nature).
Other classifications of types of state regulation in the economic sphere are also possible.

2.2 The system of bodies, methods and directions of state regulation of entrepreneurial activity

The bodies of general competence, first of all, include the Government of the Republic of Kazakhstan, which, in accordance with Article 14 of the Law on Private Entrepreneurship:
- develops the main directions of state policy in the field of support and development of private entrepreneurship;
- forms the state system of support for private entrepreneurship;
- forms and abolishes consultative and advisory bodies under the Government on issues of private entrepreneurship;
- organizes the consideration by expert councils of drafts of normative legal acts developed by the central state and local executive bodies that affect the interests of private entrepreneurship;
- stimulates the development of small businesses, creates a special fund to provide financial support to small businesses from the state;
- determines and implements state policy that stimulates the creation and improvement of competitive industries, the development of private business entities and the improvement of the quality of their products;
- develops regulatory legal acts that promote the development of competition and stimulate investment in innovations, tangible assets, as well as long-term investments;
- stimulates private business entities to pursue an agreed joint export policy;
- creates conditions for increasing the competitiveness of national products by stimulating the implementation of quality management systems;
- creates research organizations, finances fundamental and applied research to solve problems of the industry or clusters;
- develops state programs for the training of qualified personnel for the economy of the republic;
- develops measures to involve socially unprotected segments of the population in private entrepreneurship.
Local representative and executive bodies of the Republic of Kazakhstan are also among the bodies of general competence. Local representative bodies:
- approve regional programs for support and development of small business;
- consider the reports of the heads of local executive bodies on the support and development of small business in the Republic of Kazakhstan.
The Ministry of Industry and Trade is the central executive body that carries out the functions of developing state policy and legal regulation in the field of industrial, incl. defense-industrial, scientific, technical and innovative development of the country, as well as in the development of trade activities, entrepreneurship and protection of competition, construction, architecture, urban planning and housing and communal services, technical regulation and ensuring the uniformity of measurements, creating favorable conditions for stimulating private investment in the non-resource sector of the economy (clause 1 of the Regulation on the Ministry of Industry and Trade of the Republic of Kazakhstan, approved by the Resolution of the Government of the Republic of Kazakhstan dated November 26, 2004 No. 1237).
Ministry of Industry and Trade:
- develops and implements programs for the development of private entrepreneurship;
- organizes and coordinates the implementation of state measures to support and develop small businesses;
- develops proposals on improving measures for financing and lending to private business entities;
- organizes research in the fields of private entrepreneurship;
- contributes to the formation and development of small business infrastructure in the regions of the republic;
- develops proposals for the formation of a system of training, retraining and advanced training of personnel in the field of small business;
- monitors compliance with the legislation of the Republic of Kazakhstan aimed at protecting the rights of private entrepreneurship entities;
- coordinates the activities of expert councils at central state and local executive bodies;
- creates conditions for the participation of small businesses in the implementation of state programs of innovation, investment and industrial development;
- creates conditions for investors, international organizations - donors in support and development of private entrepreneurship;
- organizes methodological assistance to private business entities;
Methods of state regulation of economic relations are divided into direct and indirect.
Direct methods of state regulation, as already noted, are mainly associated with the use of administrative means of influencing business entities. These methods of state regulation can include - state registration of business entities, licensing of certain types of business activities, etc.
In contrast to direct methods, indirect methods of state regulation are based on economic means of influence, the essence of which is to indirectly influence the behavior of business entities through economic interests, and not through direct power influence. In particular, by creating conditions that affect the motivation of proper behavior of business entities through material incentives and incentives (for example, by providing benefits and preferences to individual business entities).
One of the most important directions of state regulation of entrepreneurial activity is control over the quality of products, works and services.
In the conditions of market relations, the issues of ensuring the protection of consumer rights are becoming important and essential. The basic principles are now clearly formulated in the regulatory legal acts:
- the right of consumers to the safety of goods;
- for reliable information about goods, works and services;
- to compensate for damage caused by poor-quality goods and services.
The consumer has the right to:
- the proper quality of the purchased goods, work or services provided, except for cases when he is informed in advance by the seller or manufacturer about the shortcomings and agrees with them (the establishment of any direct or indirect restrictions on consumer rights is not allowed);
- checking the quality, completeness, measure, weight and price of the purchased goods, demonstrating their convenience, as well as training in their safe and correct use;
- free choice of goods and services (the manufacturer, the seller is prohibited from using the advantages of his position in production or commercial activities in order to force the consumer to agree with the inadequate quality of goods and services, the range of products he does not need, or to refuse to exercise his consumer rights);
- Guaranteed service after the sale of domestic and imported goods;
- exchange of goods of good quality (if for some reason they do not meet his needs or do not have the necessary properties);
- obtaining information about products;
- ensuring the safety of his life and health.
Along with this, the consumer has the right to apply on his own initiative with a claim to the manufacturer or seller of products (works and services) of inadequate quality, or sold at inflated prices. In case of refusal to eliminate the violations and compensate for the damage caused on a voluntary basis, the consumer has the right to file a claim with the court (in this case, the price of the claim does not matter).
The next direction of state regulation of entrepreneurial activity is state regulation of prices and tariffs. In countries with developed market economies, the price is an important management tool and an object of government regulation.
The price is understood as the monetary expression of the value of goods, works and services. With regard to works and services, the term "tariff" is also used, which is a concept identical to the category "price".
The pricing system in the Republic of Kazakhstan is based on the application of free (market) prices and tariffs, which are formed under the influence of supply and demand, and provides for the following types of prices: free prices; wholesale (selling) prices; retail prices; regulated prices.
Free prices are established by agreement of the parties and apply to all goods and services, except for the list established by the Government of the Republic of Kazakhstan.
There are two types of free prices: wholesale and retail.
Wholesale (selling) prices are formed by agreement between the manufacturer and the consumer, they include the amount of value added tax and excise taxes and are applied in settlements with all consumers, except for the population. Retail prices are determined by commercial organizations that sell goods to the population; they are formed on the basis of the selling price, including value added tax and trade markups.
Regulated prices are determined by authorized state bodies or local self-government bodies for goods and services according to the list established by the Government of the Republic of Kazakhstan.
Violations of state price discipline include:
- overestimation of regulated prices (tariffs) for products, goods and services (fixed and marginal prices (tariffs), marginal levels of profitability, etc.);
- overestimation of wholesale (selling) prices registered when declaring in the pricing authorities;
- overstatement or understatement of prices for products supplied by enterprises under intergovernmental agreements with the CIS countries and other states;
- overestimation of the established markups (markups) to prices (tariffs), the accrual of unforeseen markups (markups), not providing or providing the buyer in a reduced amount of the established discounts;
- application of regulated prices, margins, tariffs by public catering enterprises, public utilities and consumer services of the population, the level of service of which does not correspond to the characteristics provided for when setting these prices and tariffs;
Economic sanctions are applied to the entities that committed the above violations. In particular, enterprises that violate state price discipline during the sale of products, goods, services and have received excessive amounts as a result of this are subject to sanctions in the form of undisputed withdrawal of excessive amounts received from profits and transferring them to the state income. In addition, the company is additionally charged a fine in the same amount.
State control in the application of transfer prices in international business transactions is carried out in order to establish the fact of deviation of the applied prices from the market prices for the transactions specified below, and to adjust the objects of taxation (clause 1 of article 3 of the Law of the Republic of Kazakhstan "On State Control in the Application of Transfer Prices" from 5 January 2001 No. 136-II).
A special procedure for the formation of tariffs for regulated services (goods, work) has been established for subjects of natural monopolies. According to Art. 15-1 of the Law of the Republic of Kazakhstan "On Natural Monopolies" dated July 9, 1998 No. 272-I tariffs (prices, rates of fees) or their maximum levels for regulated services (goods, works) of a natural monopoly entity, approved by the authorized body, must not be lower than the cost of the costs required for the provision of regulated services (production of goods, works), and take into account the possibility of making a profit that ensures the effective functioning of a natural monopoly entity.
When approving a tariff (price, fee rate) or its maximum level, the authorized body applies a special procedure for the formation of costs, which provides for the following provisions:
- regulation of costs included in the tariff (price, rate of collection) or its maximum level;
- limitation of expenditure items of a natural monopoly entity within the limits of technical and technological norms of consumption of raw materials, materials, fuel, energy, as well as normative technical losses;
- establishment of a list of costs that are not taken into account in the formation of the tariff (price, rate of collection) or its maximum level;
- limitation of profit included in the tariff (price, rate of collection) or its maximum level;
- coordination of the applied methods of calculating the depreciation of fixed assets;
- coordination of revaluation of fixed assets and directions of use of depreciation deductions provided for by the tariff estimate of a natural monopoly entity.
At present, along with the transformation of the forms and relations of ownership as the fundamental principles of the formation of the market, measures are being taken to demonopolize the economy and develop competition, among which antimonopoly regulation occupies an important place. Legal regulation competition and restrictions on monopolistic activity is aimed at establishing rules for conducting business by monopolist enterprises, as well as monitoring their implementation.
The spheres of natural monopolies in the Republic of Kazakhstan include services (goods, works):
- for the transportation of oil and (or oil products through main pipelines;
- storage, transportation of gas or gas condensate through main and (or) distribution pipelines, operation of gas distribution units and associated gas distribution pipelines;
- for the transmission and (or) distribution of electrical energy;
- for the production, transmission, distribution and (or) supply of thermal energy;
- on technical dispatching of supply to the grid and consumption of electric energy;
- mainline railway networks;
- access roads;
- air navigation;
- ports, airports;
- telecommunications in the absence of a competitive telecom operator due to the technological impossibility or economic inexpediency of providing these types of services, with the exception of universal telecommunications services;
- on the provision of property lease (lease) or use of cable ducts and other fixed assets, technologically related to the connection of telecommunications networks to the public telecommunications network;
- water management and (or) sewerage systems;
- publicly available postal services (clause 1 of article 4 of the Law on Natural Monopolies).
In accordance with the current legislation, a natural monopoly entity is prohibited from:
- provide services and carry out other activities not related to the spheres of natural monopolies, with the exception of activities: technologically related to regulated services (goods, works); established by the legislation of the Republic of Kazakhstan on mail; in the case when the income from the provision of regulated services (goods, works) related to the natural monopoly does not exceed one percent of the income from all activities of the market entity for one calendar year; in the case when income from other activities does not exceed five percent of the total activity of a natural monopoly entity for one calendar year;
- to have, on the right of ownership and (or) economic management, property not related to the production and provision of regulated services (goods, works) by the natural monopoly entity, as well as to the implementation of activities permitted for the natural monopoly entity in accordance with the law;
- own shares (stakes) or otherwise participate in the activities of commercial organizations, except for non-state accumulative pension funds, special financial companies, as well as other organizations carrying out activities permitted for a natural monopoly entity by law;
- to impose the conditions of access to regulated services (goods, works) of subjects of natural monopolies or to perform other actions leading to discrimination against consumers;
- refuse to provide regulated services (goods, works) to bona fide consumers in connection with non-payment by unscrupulous consumers for the used volume of regulated services (goods, works);
- include in tariffs (prices, rates of charges) or their limit levels for regulated services (goods, works) costs not related to their provision;
- to recognize as a commercial secret information: contained in the tariff estimate; on the costs of purchasing and installing metering devices for regulated utilities and the mechanism for collecting payments, purchasing and installing metering devices for regulated utilities; Regulated utilities provided
(goods, works).
The Constitution of the Republic of Kazakhstan, civil legislation and special regulations prohibit economic activities aimed at monopolization and unfair competition. In particular, in Art. 11 of the Civil Code of the Republic of Kazakhstan directly establishes that monopolistic and other activities aimed at limiting or eliminating legitimate competition, obtaining unreasonable advantages, infringement of the rights and legitimate interests of consumers are not allowed.
Antimonopoly legislation should by legal means contribute to the development of competition, that is, the competitiveness of entrepreneurs in commodity markets, which limits the ability of each individual entrepreneur to negatively affect general terms and Conditions circulation of goods (services) and stimulates the production of those goods and services that are needed by the consumer.
Antimonopoly regulation, therefore, is a purposeful activity of the state and its bodies to establish and implement the rules for conducting economic activities in commodity markets in order to protect fair competition.
To carry out its functions, any state needs financial resources, the main source of which are taxes and other obligatory payments made to the budget. In this regard, the conscientious and timely fulfillment of tax obligations by business entities, and, accordingly, tax regulation is of great importance.
In the Republic of Kazakhstan there are taxes and other obligatory payments to the budget established by the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code) dated June 12, 2001 No. 209-II ЗРК.
Taxes are divided into direct and indirect taxes. Direct taxes are imposed directly on income or property and are levied in the process of acquiring and accumulating material wealth.
Direct taxes are classified as real and personal. The real taxes are taxes on certain types of income or property, for example, on land, real estate. Personal taxes include, for example, income tax, unified imputed income tax, personal income tax.
Indirect taxes are taxes on the consumption of goods and services, established in the form of premiums to prices, and levied in the process of spending material goods. Indirect taxes include, for example, excise taxes, value added tax, sales tax, customs duties.
Tax regulation of business relations manifests itself simultaneously as the activity of the state to ensure the completeness of tax revenues and other obligatory payments to the budget, and the activity of the state in providing various benefits and preferences in order to ensure sustainable economic growth. Tax instruments that stimulate entrepreneurial activity include, for example, the differentiation of tax rates, the provision of the possibility of accelerated depreciation of fixed assets, various tax incentives, and some special tax regimes.
Special tax regime introduced for small businesses and establishes a simplified procedure for calculating and paying social tax and corporate or individual income tax, with the exception of taxes withheld at the source of payment (at the same time, the general procedure for calculating, paying and submitting tax reports of the above taxes does not apply to small businesses ). The object of taxation is income for the tax period, consisting of all types of income received (to be received) in the territory of the Republic of Kazakhstan and abroad, with the exception of income previously taxed, if there are documents confirming withholding tax at the source of payment, and (or) one-time voucher. The tax period for an individual entrepreneur making payments to the budget on the basis of a patent is twelve months; for a small business entity making settlements with the budget based on a simplified declaration - a quarter. In the case of several types of entrepreneurial activities by small businesses applying a special tax regime, income is determined in total from the implementation of all types of activities. For small businesses that apply a special tax regime and are payers of value added tax, the amount of value added tax is not included in the income for the tax period.
Small businesses have the right to independently choose only one of the following procedures for calculating and paying taxes, as well as submitting tax reports on them: the general procedure; special tax regime based on a one-time voucher; a special tax regime based on a patent; a special tax regime based on a simplified declaration (Article 371 of the Tax Code of the Republic of Kazakhstan). With the transition to the generally established procedure for calculating and paying taxes, the subsequent transition to a special tax regime is possible only after two years of application of the generally established procedure.
A special tax regime based on a patent is applied by individual entrepreneurs who meet the following conditions: they do not use the labor of hired workers; carrying out activities in the form of personal entrepreneurship; whose income for each twelve-month period of application of the special tax regime on the basis of a patent does not exceed 2 million tenge. In cases where conditions arise that do not allow the application of a special tax regime based on a patent, the taxpayer, on the basis of an application, switches to a special tax regime based on a simplified declaration or to the generally established procedure for calculating and paying taxes.
To apply a special tax regime based on a patent, an individual entrepreneur, prior to the commencement of its application, submits an application to the tax authority at the place of business activity in the form established by the authorized state body. A patent is issued to an individual entrepreneur for a period of not less than one month and not more than twelve months.
The calculation of the value of a patent is made by an individual entrepreneur by applying a rate of 2% to the declared income. The cost of the patent is payable to the budget in the form of: individual income tax - in the amount of? part of the cost of the patent; social tax - in the amount? part of the cost of the patent minus the amount of social contributions in
State Social Insurance Fund, calculated in accordance with the legislative act of the Republic of Kazakhstan on compulsory social insurance.
In case of termination of entrepreneurial activity before the expiration of the patent, the paid amount of taxes is not subject to refund and recalculation, except for the case of recognition of an individual entrepreneur as incapacitated.
To switch to a special tax regime on the basis of a simplified declaration, before the start of the tax period, small businesses submit an application to the tax authority at the place of business in the form established by the authorized state body. Newly formed legal entities submit an application for the application of a special tax regime on the basis of a simplified declaration to the tax authority no later than ten working days after the state registration of the legal entity. Newly formed individual entrepreneurs submit an application for the application of a special tax regime based on a simplified declaration on the day of registration at the place of business. When carrying out activities at several objects located on the territory of different territorial and administrative units within the same settlement, the taxpayer independently determines the tax authority for filing an application for the application of a special tax regime based on a simplified declaration.
A special tax regime based on a simplified declaration is applied by small business entities that meet the following conditions: for individual entrepreneurs: the maximum average number of employees for the tax period is twenty-five people, including the individual entrepreneur himself; marginal income for the tax period is 10 thousand tenge; for legal entities: the maximum average number of employees for the tax period is fifty people; the maximum income for the tax period is 25 thousand tenge.
Payment of social, corporate or individual income taxes and reporting on them when switching from the generally established procedure for calculating and paying taxes to a special tax regime on the basis of a simplified declaration is made in accordance with the generally established procedure. The calculation of taxes on the basis of a simplified declaration is made by a small business entity independently by applying a rate of 3% to the object of taxation for the reporting tax period.
The special tax regime for peasant (farmer) households provides for a special procedure for settlements with the budget based on the payment of a single land tax and applies to the activities of peasant (farmer) households for the production of agricultural products, processing of agricultural products of their own production and their sale, with the exception of production activities, processing and sale of excisable products. The right to apply a special tax regime is granted to peasant (farmer) households in the presence of land plots on the right of private ownership and (or) on the right of land use (including the right of secondary land use). Peasant (farmer) households have the right to independently choose this special tax regime or the generally established taxation procedure.
etc.................

The activities of an entrepreneur are aimed at making a profit, at obtaining property benefits. In this case, we can talk about a possible commercial risk, possible adverse property consequences of the entrepreneur's activities (due to both omissions in work and related to improper performance of their obligations).

Share your work on social media

If this work did not suit you at the bottom of the page there is a list of similar works. You can also use the search button

Other similar works that may interest you.
20307.		Legal regulation of audit activity in the Republic of Kazakhstan	86.95 KB
	Historical and legal aspect of the emergence of audit and audit activities. Responsibility for offenses in the field of audit activity under the legislation of the Republic of Kazakhstan Actual problems of audit and audit activity in the Republic of Kazakhstan. Application problems international standards audit. Against this background, there is an urgent need to develop an internal and external independent alternative to the audit of government control as one of the essential ...
18231.		Currency regulation in the Republic of Kazakhstan	321.02 KB
	Legal basis committing currency transactions commercial banks in the foreign exchange market of Kazakhstan. The concept and classification of foreign exchange transactions of a commercial bank. Analysis of foreign exchange transactions of a commercial bank on the example of the regional branch of Sberbank of Kazakhstan. Technological foundations of the bank's activities in the field of organization and methodology of foreign exchange transactions.
18148.		Legal regulation of leasing under the legislation of the Republic of Kazakhstan	73.39 KB
	Exist different kinds lending: mortgage, secured by securities, secured by consignments of goods, real estate. However, it is more profitable for an enterprise to lease equipment when it needs to renew its fixed assets.
18421.		Legal regulation of agricultural land under the legislation of the Republic of Kazakhstan	106.41 KB
	Legal characteristics of agricultural land. Legal regulation of agricultural land under the legislation of the Republic of Kazakhstan. Legal regime for the use of agricultural land. new Land Code of the Republic of Kazakhstan.
4130.		Legal regulation of foreign trade	55.7 KB
	The reforms carried out in Russia have shown that the rejection of the levers of state influence on the economy turned out to be unjustified. The state of Russian statehood is characterized by the fact that the economy has freed itself from the administrative-command system, and the forms and methods of state influence on market entities are still being created.
6043.		Legal regulation of service activities	48.92 KB
	Licensing bodies have the right to: conduct inspections of the licensee's activities for compliance with the licensing requirements and the conditions of the activities carried out by the licensee; request and receive from the licensee the necessary explanations and information on issues arising during inspections; draw up reports on the basis of the results of inspections, indicating specific violations; make decisions obliging the licensee to eliminate the identified violations; establish deadlines for the elimination of such violations; issue a warning to the licensee; ...
3210.		International legal regulation of tourist activities	34.58 KB
	Tourism charter. Global Code of Ethics for Tourism. Bilateral treaties and agreements of states in the field of tourism. Agreement on cooperation in the field of tourism concluded within the CIS.
14042.		Legal regulation, tasks and forms of activity of the Russian legal profession	15.64 KB
	Achieving this goal required solving the following tasks: to consider the legal regulation and principles of the advocacy in Russian Federation; analyze the tasks of the legal profession in the Russian Federation; characterize modern forms lawyers' formations. The Constitution of the Russian Federation guarantees everyone ...
7899.		Legal regulation of activities for the provision of services, performance of work	23.49 KB
	The concepts of goods, work and services are contained in both civil law and tax law. Services are useful actions of an entrepreneur, a service provider, an executor, satisfying the needs of creditors of customers, clients, as such, not creating a materialized result that would remain at the client's disposal and would have the qualities of an independent object of civil rights ...
10648.		Services as a type of activity. Legal regulation of paid services	19.48 KB
	Topic: Services as a kind of activity. Legal regulation of paid services Subject: Services as a type of activity. Legal regulation of paid services 1. Services as a type of activity.

Legislative foundations of the Republic of Kazakhstan on the regulation of entrepreneurship. State regulation of entrepreneurial activity on the example of Kazakhstan. Questions for self-control

Concept state regulation of entrepreneurial activities until 2020

1. Vision of the development of state regulation entrepreneurial activity in Kazakhstan

2. Basic principles and general approaches to the sphere of public business regulation

The list of regulatory legal acts by means of which implementation of the Concept is expected

Concept
state regulation of entrepreneurial
activities until 2020

1. Vision of the development of state regulation
entrepreneurial activity in Kazakhstan

2. Basic principles and general approaches to the sphere of public
business regulation

The list of regulatory legal acts by means of which
implementation of the Concept is expected