An educational event on the topic "Entrepreneurship as a tool for working out state educational grants" was held on April 10, 2023, as part of the teaching practice, in the form of a curatorial hour. 

The curatorial hour was organized by first-year undergraduates Murzagildina D.I. and Chernenko D.R. under the guidance of Professor of the Department of General and Applied Psychology Kabakova M.P.

Among the participants of the curatorial hour were second-year students in the specialty "Psychology" and undergraduate Grishaev V.S., specialty "Pedagogy and Psychology" of KazNU named after Al-Farabi.

In her speech, undergraduate Chernenko D.R. revealed the concept of "state educational grant". Also, in accordance with the Rules for sending a specialist to work, granting the right to self-employment, exemption from the obligation or termination of the obligation to work out by citizens, who got higher eucation on the basis of the state educational order approved by the Decree of the Government of the Republic of Kazakhstan dated March 30, 2012 No. 390, citizens of the Republic of Kazakhstan who have studied in other specialties on the basis of the state educational order have to work in organizations, regardless of the form of ownership, for at least three years after graduating from higher and (or) postgraduate education.

One of the available ways to work out grants is entrepreneurship. Individual entrepreneurship (IE) is an independent, initiative activity of citizens of the Republic of Kazakhstan, kandastar, aimed at obtaining net income, based on the property of individuals themselves and carried out on behalf of individuals, at their risk and under their property liability.

Registration of IE can be made:

1. By contacting the territorial department of the State Revenue Service of the Ministry of Finance of the Republic of Kazakhstan (tax authority);
2. Through the Egov.kz portal;
3. Through the elisence.kz portal.
4. Or through the applications of Halyk Bank and Kaspi.kz.

The simplest and most convenient tax regime for Kazakh entrepreneurs is the one based on a simplified declaration (“simplified”). The regime involves the minimization of accounting procedures, the ease of compiling and submitting reports, which allows the owner to do without the help of an accountant, especially if the individual entrepreneur does not use the labor of employees.

Individual entrepreneurs who simultaneously meet the following criteria can apply the "simplification":

At the curatorial hour, with the support of undergraduate Murzagildina D.I. participants of the educational event completed the draft Simplified Declaration for Small Business Entities Form 910.00, in order to visually demonstrate the ease of doing IE.

This report provides for the reflection of income received by IE for 6 months of activity, as well as information on taxes and deductions to the budget and extra-budgetary funds.

The students were explained the basic principles of financial and tax literacy necessary for making a decision to start a commercial activity. Students also asked questions about the rates and amounts of mandatory pension contributions and mandatory social health insurance contributions.

Despite the limited time, the curatorial hour was interesting and informative.