Pub Date : 2019-08-21DOI: 10.26577/irilj.2019.v86.i2.02
F. Kukeeva, E. Chukubayev, N. Sultanmuratov, R. Alypkyzy
{"title":"Public diplomacy and soft power of Turkey in Kazakhstan","authors":"F. Kukeeva, E. Chukubayev, N. Sultanmuratov, R. Alypkyzy","doi":"10.26577/irilj.2019.v86.i2.02","DOIUrl":"https://doi.org/10.26577/irilj.2019.v86.i2.02","url":null,"abstract":"","PeriodicalId":34621,"journal":{"name":"Halykaralyk katynastar zane halykaralyk kukyk seriasi","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83833667","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-21DOI: 10.26577/irilj.2019.v86.i2.06
M. Дюсембекова, Р. Жанбулатова, M. Онучко
{"title":"Interaction of the European Union: the Genesis of integration","authors":"M. Дюсембекова, Р. Жанбулатова, M. Онучко","doi":"10.26577/irilj.2019.v86.i2.06","DOIUrl":"https://doi.org/10.26577/irilj.2019.v86.i2.06","url":null,"abstract":"","PeriodicalId":34621,"journal":{"name":"Halykaralyk katynastar zane halykaralyk kukyk seriasi","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88419963","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-21DOI: 10.26577/irilj.2019.v86.i2.010
G. Teleuyev, ᅠ. RemiMishelNdzhiki
In modern society legal support of activity of agricultural cooperatives is one of the crucial direction of jurisprudence. This trend is seen not only in the practice of Kazakhstan, but nevertheless also abroad. Modern civilization is forced to develop agricultural cooperatives, due to the urgent need to ensure food security. Therefore, associations in cooperatives can significantly improve agricultural income, which will positively affect the development of the economy as a whole. The purpose of this article is to study the legislation of foreign countries in the field of agricultural cooperatives. Make a comparative legal analysis of the legal framework of some foreign countries in the field. To create scientific conclusions and proposals for improving public policy in this area. The results of this study can be used in the scientific materials of subsequent studies. The study of this topic is necessary for several reasons. First, the study identified some gaps in domestic legislation in this area and proposed specific solutions to these problems. Secondly, the authors proposed specific recommendations for improving the agricultural legislation of our Republic. The authors also identified the importance and role of agricultural cooperatives and possible directions of its development. In the final part, the authors note that for the objective and comprehensive development of agricultural cooperatives, first of all, it is necessary to have quality legislation. That is, without proper regulation it is impossible to get proper development. And also in the first the concept of economic instruments of development of agricultural cooperatives is used.Key words: agricultural cooperation, agrarian legislation, pratique of foreign States, economic mechanism, state policy.
{"title":"General characteristics of the legislation of the Republic of Kazakhstan and some foreign countries in the field of agricultural cooperation","authors":"G. Teleuyev, ᅠ. RemiMishelNdzhiki","doi":"10.26577/irilj.2019.v86.i2.010","DOIUrl":"https://doi.org/10.26577/irilj.2019.v86.i2.010","url":null,"abstract":"In modern society legal support of activity of agricultural cooperatives is one of the crucial direction of jurisprudence. This trend is seen not only in the practice of Kazakhstan, but nevertheless also abroad. Modern civilization is forced to develop agricultural cooperatives, due to the urgent need to ensure food security. Therefore, associations in cooperatives can significantly improve agricultural income, which will positively affect the development of the economy as a whole. The purpose of this article is to study the legislation of foreign countries in the field of agricultural cooperatives. Make a comparative legal analysis of the legal framework of some foreign countries in the field. To create scientific conclusions and proposals for improving public policy in this area. The results of this study can be used in the scientific materials of subsequent studies. The study of this topic is necessary for several reasons. First, the study identified some gaps in domestic legislation in this area and proposed specific solutions to these problems. Secondly, the authors proposed specific recommendations for improving the agricultural legislation of our Republic. The authors also identified the importance and role of agricultural cooperatives and possible directions of its development. In the final part, the authors note that for the objective and comprehensive development of agricultural cooperatives, first of all, it is necessary to have quality legislation. That is, without proper regulation it is impossible to get proper development. And also in the first the concept of economic instruments of development of agricultural cooperatives is used.Key words: agricultural cooperation, agrarian legislation, pratique of foreign States, economic mechanism, state policy.","PeriodicalId":34621,"journal":{"name":"Halykaralyk katynastar zane halykaralyk kukyk seriasi","volume":"66 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73374811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-21DOI: 10.26577/irilj.2019.v86.i2.012
T. Kamaldzhanova
{"title":"The contribution of sustainable livelihoods analysis to understanding of poverty in the developing world","authors":"T. Kamaldzhanova","doi":"10.26577/irilj.2019.v86.i2.012","DOIUrl":"https://doi.org/10.26577/irilj.2019.v86.i2.012","url":null,"abstract":"","PeriodicalId":34621,"journal":{"name":"Halykaralyk katynastar zane halykaralyk kukyk seriasi","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75367134","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-21DOI: 10.26577/irilj.2019.v86.i2.04
М. Иембекова
{"title":"Problem of the cross-border rivers between Kazakhstan and China: current state and courses regulation","authors":"М. Иембекова","doi":"10.26577/irilj.2019.v86.i2.04","DOIUrl":"https://doi.org/10.26577/irilj.2019.v86.i2.04","url":null,"abstract":"","PeriodicalId":34621,"journal":{"name":"Halykaralyk katynastar zane halykaralyk kukyk seriasi","volume":"60 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84006129","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-21DOI: 10.26577/irilj.2019.v86.i2.05
Сяоли Цзинь, A. Дуйсекина, Ж. Ашинова
{"title":"Geopolitical Aspects of China’s «One Belt, One Way» International Initiative","authors":"Сяоли Цзинь, A. Дуйсекина, Ж. Ашинова","doi":"10.26577/irilj.2019.v86.i2.05","DOIUrl":"https://doi.org/10.26577/irilj.2019.v86.i2.05","url":null,"abstract":"","PeriodicalId":34621,"journal":{"name":"Halykaralyk katynastar zane halykaralyk kukyk seriasi","volume":"151 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88280556","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-21DOI: 10.26577/irilj.2019.v86.i2.03
A. Әліпбаев, Б. Бюжеева, С. Нұрдынбай, С. Кахарманова
{"title":"Some aspects of interests and capabilities within the framework of the SCO","authors":"A. Әліпбаев, Б. Бюжеева, С. Нұрдынбай, С. Кахарманова","doi":"10.26577/irilj.2019.v86.i2.03","DOIUrl":"https://doi.org/10.26577/irilj.2019.v86.i2.03","url":null,"abstract":"","PeriodicalId":34621,"journal":{"name":"Halykaralyk katynastar zane halykaralyk kukyk seriasi","volume":"43 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88442909","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-21DOI: 10.26577/irilj.2019.v86.i2.08
D. Tatarinov, M. Doszhanova
In today’s challenging political and economic situation, it is especially necessary to analyze the risks of economic security for the Republic of Kazakhstan. One of the most significant threats to economic security of the state is tax evasion, capital outflow, and asset transfers to offshore companies. Offshore schemes allow companies using them not to pay taxes to the budget, often legally, which causes a lack of revenues to budgets of all levels. This problem is of particular relevance due to the fact that these schemes are used exclusively by large businesses that have the possibility of cross-border movement of capital. International companies use offshore zones both for tax evasion and also for capital outflow from the country. The latter is especially relevant for the Republic of Kazakhstan. For tax evasion offshore schemes are somewhat similar to schemes using one-day firms. The problem of using offshore is a global problem. In developed countries, the scheme for the use of offshore companies is as follows: the parent company is located in the metropolis, and subsidiaries (sometimes called «daughter» companues ) and «granddaughter» companies are taken to offshore companies. Through transfer prices, meaning overpric-ing for resources purchased in offshore companies, as well as work and services, as well as lowering prices for products, works, services that the parent company sells to offshore, all profits are concentrated on offshore companies and thus minimized taxation is achieved.
{"title":"Offshore, as a way to optimize tax payments and method of tax evasion from organizations at the international level","authors":"D. Tatarinov, M. Doszhanova","doi":"10.26577/irilj.2019.v86.i2.08","DOIUrl":"https://doi.org/10.26577/irilj.2019.v86.i2.08","url":null,"abstract":"In today’s challenging political and economic situation, it is especially necessary to analyze the risks of economic security for the Republic of Kazakhstan. One of the most significant threats to economic security of the state is tax evasion, capital outflow, and asset transfers to offshore companies. Offshore schemes allow companies using them not to pay taxes to the budget, often legally, which causes a lack of revenues to budgets of all levels. This problem is of particular relevance due to the fact that these schemes are used exclusively by large businesses that have the possibility of cross-border movement of capital. International companies use offshore zones both for tax evasion and also for capital outflow from the country. The latter is especially relevant for the Republic of Kazakhstan. For tax evasion offshore schemes are somewhat similar to schemes using one-day firms. The problem of using offshore is a global problem. In developed countries, the scheme for the use of offshore companies is as follows: the parent company is located in the metropolis, and subsidiaries (sometimes called «daughter» companues ) and «granddaughter» companies are taken to offshore companies. Through transfer prices, meaning overpric-ing for resources purchased in offshore companies, as well as work and services, as well as lowering prices for products, works, services that the parent company sells to offshore, all profits are concentrated on offshore companies and thus minimized taxation is achieved.","PeriodicalId":34621,"journal":{"name":"Halykaralyk katynastar zane halykaralyk kukyk seriasi","volume":"66 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75936743","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-21DOI: 10.26577/irilj.2019.v86.i2.09
P. Achilleas, D. Baitukayeva
At the turn of the XX and XXI centuries, attention of the states to the unique opportunities the use of the outer space for economic, defense and scientific purposes provides increased. Rapid progress in the outer space exploration opened a new chapter in the history of the humankind. The last decade of development of the world cosmonautics showed that the previous paradigm of the international legal regulation needs serious upgrading with concepts and criteria of safety of space activities in the near-Earth space. Space activities and their consequences have always had global significance for the safety of the whole world community. The goal of the work is examination of the problems of the environment and space safety legal support. Today the world community faces difficult problems trying to ensure stable development and wishes to have means to provide global safety in the conditions of cardinal dynamic changes in the geopolitical environment and rising of global ecologic threats. One of the anthropogenic factors affecting space activities safety is formation in the outer space of objects that are by convention called «space debris». Observance by the states of guiding principles and rules of prevention of space debris formation adopted by the UN Space Committee will demand active development of the processes of exchange with information among the states concerning national mechanisms regulating and determining solution of this problem – prevention of space debris formation. Scientific importance of the work is determined by its analysis of legal norms of the ecology and discovery of the factors affecting the safety of space activities in the near-Earth space. This article proves the necessity of international cooperation of the states for solution of the problem of environment and outer space pollution.
{"title":"International legal mechanisms of ensuring safety in the sphere of the environment and space","authors":"P. Achilleas, D. Baitukayeva","doi":"10.26577/irilj.2019.v86.i2.09","DOIUrl":"https://doi.org/10.26577/irilj.2019.v86.i2.09","url":null,"abstract":"At the turn of the XX and XXI centuries, attention of the states to the unique opportunities the use of the outer space for economic, defense and scientific purposes provides increased. Rapid progress in the outer space exploration opened a new chapter in the history of the humankind. The last decade of development of the world cosmonautics showed that the previous paradigm of the international legal regulation needs serious upgrading with concepts and criteria of safety of space activities in the near-Earth space. Space activities and their consequences have always had global significance for the safety of the whole world community. The goal of the work is examination of the problems of the environment and space safety legal support. Today the world community faces difficult problems trying to ensure stable development and wishes to have means to provide global safety in the conditions of cardinal dynamic changes in the geopolitical environment and rising of global ecologic threats. One of the anthropogenic factors affecting space activities safety is formation in the outer space of objects that are by convention called «space debris». Observance by the states of guiding principles and rules of prevention of space debris formation adopted by the UN Space Committee will demand active development of the processes of exchange with information among the states concerning national mechanisms regulating and determining solution of this problem – prevention of space debris formation. Scientific importance of the work is determined by its analysis of legal norms of the ecology and discovery of the factors affecting the safety of space activities in the near-Earth space. This article proves the necessity of international cooperation of the states for solution of the problem of environment and outer space pollution.","PeriodicalId":34621,"journal":{"name":"Halykaralyk katynastar zane halykaralyk kukyk seriasi","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89401034","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}