On the question of the functioning of property taxes.

Abstract

This article discusses the functioning of property taxes in the tax system of the Republic of Kazakhstan. The mechanism of functioning of the property tax, land tax, vehicle tax. The analysis of the role of property taxes in the tax revenues of the state budget for 2013-2015 GG Property taxes are direct taxes, they are directed to the object of taxation, property taxes are nalogami- are difficult to hide from the tax. Property taxes are fixed taxes, and enter fully into the local budget revenues. The article deals with some problems in the functioning of property taxes. Comprehensive study of theoretical aspects of the property taxes and the approaches to its construction in the world can help to optimize operating in Kazakhstan, property tax and land tax, and tax on transpoprtsnye funds. Therefore, the research methods and techniques of property assessment and the determination of the tax base in this area is quite relevant.