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Summary
In the article of Y. Lokteva conception of investment preferences, expediency of their granting are considered and analyzed, as well as own definition of this conception is pro- posed. Analyzing the conception of such kind of investment preferences as investment tax preferences the author indicates provisions contradiction of the Tax Code of the Republic of Kazakhstan “On Taxes and Other Mandatory Payments to the Budget” dated June 12, 2001 and the Law of the Republic of Kazakhstan “On Investments” dated January 8, 2003 and pro- poses recommendations on elimination of this contradiction.
Besides, the issues of correspondence of the terms “investment incentives” and “investment preferences” are opened in the article.
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