On the issue of preconditions the introduction of sales tax in the tax system of the Republic of Kazakhstan

Abstract

The study of indirect taxation issues at the present stage is of particular
importance, since taxes express the fiscal interests of the state. Judicious use can
positively influence the process of pricing and affect consumption patterns. One
of the main problems in the area of taxation is to achieve the optimal value
of tax collection. Taxes are the primary vehicle through which the image of
the state and local money funds. For any state, at whatever stage of their
economic and social development, it may be, the need to increase budget
revenues is one of the most urgent tasks. Finding the right solution to this
problem is extremely important for Kazakhstan economy.
Factors adversely affecting the collection of indirect taxes include: a
decline in production, the heavy financial and economic position of enterprises,
the growth of non-payment companies, the provision of a large
number of exemptions and deferrals, the introduction of “zones of economic
preference” tax evasion.
After analyzing After analyzing revenues of indirect taxes in the state
budget revenues shows that in the structure of tax payments the share of
indirect taxes decreased year by year, in 2013 the proportion was 30.0%,
in 2014 – 26.6%, in 2015 – 22 , 7%, and the data shows the timeliness of
the changes in tax legislation.