In the context of increasing environmental challenges and commitments under the Sustainable Development Goals, the issue of effective environmental taxation is becoming particularly relevant for Kazakhstan. The article examines the current state of the environmental tax system, assesses its impact on environmental activities, and proposes a concept for modernization based on international experience and the specifics of the national economy. Economic and mathematical modeling is used to assess the potential for system reform in the context of sustainable growth.
Askarova et al. (Tue,) studied this question.