In modern scientific research, income is considered exclusively in the context of the problems of levying income tax. Fuller use of such elements as rates and incentive scan seriously affect tax regulation in the economy, the rate of economic growth, investment attractiveness for potential investors, and an increase in GDP. The purpose of this study is to develop practical recommendations on the use of the quality of the calculation of income tax by building contractors in the Republic of Kazakhstan. The object of the study is the system of tax relations arising between contractors of the building industry in the Republic of Kazakhstan and the state upon taxing income. The subject of the study is a set of theoretical aspects and practical problems existing within the framework of the current mechanism of income taxation for building contractors in the Republic of Kazakhstan. The authors used the following methods of scientific cognition: the dialectical method; the method of historical and logical analysis; the method of system approach and synthesis; the comparative method; and the economic and statistical method. Analysis of the influence of various factors on tax payments for the corporate income tax of the BI Group building company was considered with the use of correlation and regression analysis. The study of various theories of profit allowed the authors to conclude that income is the final result and the main goal of entrepreneurial activity, which allows for the active use of the regulatory mechanism of tax.
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