Кабдрахметов Н.И., доцент

Казахстан, Костанайский государственный университет

имени А. Байтурсынова

EFFECTIVE TAX CONTROL

Effectiveness of tax control system is ultimately determined by the degree of tax collection or the magnitude of the tax arrears and the dynamics of change ( decrease in the latter figure , both in absolute and relative terms ) . This largely depends on the quality of tax control . Quality control of the tax is determined by characteristics such as the accuracy of the audit results , completeness of coverage , extent and frequency of control actions . Quality control is largely dependent on the methods used to exercise control actions, their scope and adequacy of the realities of the controlled field of technical equipment of tax services , their information security. An important role is also played by the appropriate organizational structure to modern problems of controlling bodies . [1 ]

Effectiveness of the implementation of tax control , as well, and all other functions, tax management , essentially depends on the awareness of the relevant subsystems of tax administration on the state of the tax system , its taxable field. The Ministry of Finance came to realize the need to create a tax system monitoring. The purpose of such a system should become operational support government information on the state of the tax system , the possible effects of certain processes in it , as well as tax- information interaction of all the organs of economic management.

Tax control system, as well as other elements of the system of government taxation is a dynamically developing system, adapting to the changing realities of the national economic life

Communication structure of tax administration form bonds between taxpayers and the numerous authorities (tax administration, legislative and executive power, etc.) by legal, accounting, reporting, and other information.

Accordingly, the provision of tax information associated primarily with the regulatory nature of information system , which regulates the production and order tax liability for tax offenses , as well as reporting and accounting information on taxes and duties by certain types of tax and categories of taxpayers , as well as the budgets and territories. However, from the standpoint of the need to implement functions taxation management information support of this process , according to most Nalogoved extremely unsatisfactory. [2 ] .

One of the fundamental ways of solving the problem of increasing the reliability of the data , to ensure full and timely information to decision makers on the tax administration in the country is the development and implementation of a comprehensive program of informatization of the tax authorities of the country

It should be emphasized that an understanding of the whole problem of tax administration must be clear that all the above functions have two common characteristics : they are all in their implementation require decision-making and awareness .

In theory, management decision-making and communication ( process information ) is often called the bonding process .

Decision - a choice of one of several alternatives available to . Decision-making - is the choice of what and how to plan , organize, control , using any motivation to ensure the implementation of these functions . This, in general terms, is the content management. List of contents and possible solutions in the tax management will be discussed in a subsequent article , which will be set out in more detail the individual subsystems and the specific problems of tax management .

Taking decisions on management fees , should pay special attention to , of course, their quality, which finds expression in the main end result - the timely and full payment of the tax payers. [ 3].

The quality of these decisions depends on compliance with the following requirements for their preparation and adoption :

1. Scientific validity . Production management decisions should be implemented on a solid scientific and theoretical basis , in accordance with the long-term fiscal policy of the country , indicative plans for the development of the economy and its current state , to meet the requirements of the market, the domestic taxation of international experience .

2 . Focus, qualitative and quantitative determination ; Management decisions should be taken in order to achieve concrete results , expressed in comparable quantitative quality indicators , allowing the lowest cost forces and means, including the use of modern technology , to predict , plan to optimize the management of taxes, to make it if required , the necessary adjustments in a timely manner to collect, organize and analyze relevant amenable to machine processing and long-term storage , to develop new information management solutions . [ 4].

3 . Optimality. Optimality requirement makes the choice in each case, a solution that would best meet the criteria of socio- economic feasibility of taxation in general, and each tax separately.

4 . Timeliness . This factor can be briefly expressed by the formula : " The required solution at the right time " , in expanded form it means skill , knowing the general laws and causation process management which should be the appropriate decision , and thoroughly owning the setting in which it occurs , opt for it is a time when , on the one hand , any further delay is unacceptable, on the other - is mature enough all the prerequisites for its most effective implementation and development, and the ability to influence these negative factors is minimized.

5 . Complexity. Activity tax services should be based on a comprehensive consideration of all the factors affecting the management decision , and all of its possible consequences , the more that the effect of taxes included in the tax system , particularly in the pinned them to taxpayers in total tax burden should be considered only in the complex.

6. Motivational function solutions. Reflecting incentive or otherwise. From his own targeting differs that indicates the final result , which is scheduled to reach the decision , and the factors , circumstances or reasons which formed the basis of the adoption of this decision .

7. Flexibility. The dynamics of a market economy with a constant diversification of production and related tax relations requires the subjects of tax management capacity adequate, and sometimes immediate, response to all processes occurring in them , a flexible approach to the solution arising from these challenges.

8. Legitimacy . Every decision management fees should fully comply with the current in the country

legislation , including tax , and if the concerns and activities of other countries or international organizations , it is also - and international treaties and international law .

The process of improving the organization of tax administration systems ( SWNTs ) includes an analysis of the functioning of the existing structure of tax administration , the study necessary conditions , trends and economic substantiation of its restructuring , design, preparation and implementation of organizational decisions.

List of sources used

1 D. Miller Tax management . -M . : Finance and statistics , 2009 . - 352 .

2 GALIMZYANOV RF Tax management in the enterprise : B2m . - Ufa, Expert , 2008 . - 349 p.

3 Kozhinov VY Tax planning . -M . : PCF , 1998 . - 216 .

4 Yutkina TF Nalogovedenie . Reform of the reform . -M . : Infra . -M ., Communication structure of tax administration form bonds between taxpayers and the numerous authorities (tax administration, legislative and executive power, etc.) By legal, accounting, reporting, and other information.2009. - 327 .