Koshokova Nurzhan Zharmatovna – ( Bishkek Humanities University named after K. Karasaev)
The article reveals the process of reform of the tax system and its adaptation to the market conditions of management. We justify the importance of this process; we address the root causes of radical changes for the formation of a modern tax system. The paper considers the process of step-by-step reform of the tax system; we reveal positive and erroneous measures in this process, the overcoming of which led to the creation of a solid basis for the future development of the tax system and expanding the tax base in the country.
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