Development strategy of Tax Service of Kazakhstan

Authors

  • B. Zh. Ermekbaeva

Keywords:

tax system, tax service, state tax policy

Abstract

The tax system is the main instrument of economic regulation, priori­ tizing social and economic development. State, wisely using the tools of the tax mechanism, changing tax policy, based on the priorities of eco­ nomic development, has the opportunity, how to encourage economic growth, and keep it. State tax regulation affects the formation of a favor­ able business – climate and creates opportunities for innovation. The Government of the Republic of Kazakhstan constantly comple­ ments, corrects the tax legislation in order to create a tax system of the international level. Changes in tax laws mainly related to the following areas: a revision of tax rates and tax benefits, changes in the number and types of taxes and other obligatory payments to the budget, the adjustment of the individual parameters of tax control, etc. However, the control system of the tax process virtually unchanged. It is well known that the tax system – an essential element of market rela­ tions, and a lot of it depends on the success of economic reforms in the country.

References

1 Майбу­ров­ И.А Теория и исто­рия­ нало­го­об­ло­же­ния­. ЮНИТ-ДАНА. – М., 2007. – С. 349.

2 Аронов­ А.В. Кашин­ В.А. Нало­­ги и нало­­го­об­ло­же­ние изда­­тель­ст­во Маги­­стр. – М., 2007. – С. 476.

3 Приказ­ Предсе­­да­те­ля Нало­­го­во­го Коми­­те­та Ми­нистерс­­тва финан­­сов Респуб­­ли­ки Каза­­хс­тан от 12 октяб­­ря 2007 года­

№ 734 «О стра­­те­гия разви­­тия нало­­го­вой службы­ Респуб­­ли­ки Каза­­хс­тан». – Астана, 2007.

4 Назар­баев­ Н.А. Но­вое время­ – новое­ зада­чи­. Выступ­ле­ние­ расши­рен­ном­ засе­да­нии­ Прави­тель­ст­ва­ // Каза­хс­танс­кая­ правда­. – 7 авгус­та­ 2014 г.

5 Алибе­ко­­ва Р. Новые­ ориенти­­ры фискаль­ной­ поли­­ти­ки // Каза­­хс­танс­кая Правда­, 28 ноября­ 2014 г.

Downloads