Меирханова М.М.

Казахский национальный университет им. аль-Фараби, Казахстан

On the issue of assessing the effectiveness of tax systems

Taxes - one of the oldest inventions of mankind. They appeared together with the state and were used by them as the main source of funds for the maintenance of public authorities and material support for the functions of these bodies. On the one hand, no state can exist normally without levying taxes, on the other hand, taxes are one of the signs of the state.

In the conditions of market relations, and especially in the transition period to the market, the tax system is one of the most important economic regulators, the basis of the financial and credit mechanism of state regulation of the economy. The state widely uses the tax policy as a certain regulator of the impact on negative market phenomena.

Taxes represent that part of the aggregate of financial relations that is associated with the formation of monetary incomes of the state (budget and extra-budgetary funds) that are necessary for it to perform its functions - social, economic, military-defense, law enforcement, basic science, and many others. Legal regulation of relations in the field of taxation is one of the main priorities of the activities of any state, since this is due to the receipt of funds in the state budget.

The social significance of taxes is determined by the functions performed by them in society. For a long time, the fiscal function of taxes (the function of collecting funds) dominated.

However, in the XX century. The regulating function comes to the fore: through the redistribution of funds, the provision of tax incentives, it is possible to stimulate certain sectors of the national economy, support the most weak in the material plan of the population, etc. With the help of taxes, it is possible to regulate the structure of consumption and the income level of the population.

It is the tax system that has become, to date, perhaps the main subject of discussions about the ways and methods of reform, as well as sharp criticism. Now there is a mass of all kinds of literature on taxation, in the Western countries has accumulated a huge many years of experience. The works of F. Quesnay, A. Smith, D. Ricardo led to the formation of the classical theory of taxation, which proclaimed the fundamental principles of taxation, realizing which the national tax systems are able to move to the optimal option.

But due to the fact that the tax system of Kazakhstan is being created almost anew, today there are very few monographs of Russian authors on taxation in which it would be possible to find competent, deeply thought out, calculated proposals for the creation of our tax system that meets our Kazakhstan conditions [1] .

Therefore, in his Addresses to the people of Kazakhstan, the Head of State defines the main directions of the country's domestic policy, among which an important place is given to tax policy as the main regulator of a number of social relations. Thus, the Message of the President of the Republic of Kazakhstan - the Leader of the Nation N.Nazarbayev to the People of Kazakhstan
"The Kazakhstan-2050 strategy: the new political course of the state" defined that: "the future tax policy at the business level should stimulate domestic growth and domestic exports to foreign markets, and at the level of citizens to stimulate their savings, savings and investments" 2].

The new tax policy involves introducing a number of major changes to the current tax legislation, which should be aimed at implementing new principles of the country's fiscal activity. This, in turn, requires a serious interpretation of the consequences and results of such innovations, including from a scientific point of view.

The following factors can be classified as economic factors characterizing the tax system: the total tax rate (the cumulative tax rate); the tax burden; The ratio between direct and indirect taxes; The ratio between taxes and domestic and foreign trade. Along with economic factors, political and legal factors are of decisive importance for the construction of the tax system. These factors include: the distribution of economic functions between the federal center and local authorities; The role of taxes in the system of state revenues; Control over the activities of local government by the federal center [3, c. 39].

Central to this set of economic methods are taxes. Maneuvering with tax rates, benefits and fines, changing the taxation conditions, introducing some and canceling other taxes, the state creates conditions for the accelerated development of certain industries and industries, contributes to solving urgent problems for society.

Stimulating. With the help of taxes, privileges and sanctions, the state stimulates technical progress and socio-economic activity of priority areas for the state, increases the number of jobs. This function is manifested in changing the object of taxation, reducing the tax base, lowering the tax rate, etc.

Distributive or rather, redistributive. By means of taxes, the state budget concentrates funds, then directed to solve national economic problems, as production problems; Both social and social, financing large-scale intersectoral and integrated target programs-scientific, technical, economic, etc. With the help of taxes, the state redistributes part of the profit of enterprises and entrepreneurs, incomes of citizens, directing it to the development of industrial and social infrastructure, investment, capital-intensive and capital-intensive industries With long payback periods: railways and highways, extractive industries, power stations, etc. The redistributive function of the tax system is clearly expressed Social character [4, c. 17]. Properly constructed tax system allows to give the market economy a social orientation, as it is done in Germany, Sweden and many other countries. This is achieved through the establishment of progressive tax rates, the allocation of a large part of budget funds for the social needs of the population, the full or partial exemption from taxes for citizens in need of social protection.

Carrying out tax regulation, the state conducts a comprehensive analysis of economic systems and carries out tax control. Therefore, taxes have a control function that facilitates the quantitative and qualitative reflection of the distribution process, allows you to monitor the completeness and timeliness of tax revenues to the budget and ultimately determines the need to reform the tax system.

The complexity of the tax system arises precisely because of the desire to distribute the tax burden between different groups of taxpayers based on the principles of fairness and efficiency. It is impossible to fully combine these principles - you always have to partially sacrifice efficiency in favor of justice or vice versa.

The following criteria for the quality of the tax system can be singled out:

· Balance of the state budget. This criterion of the quality of the tax system implies that the tax policy pursued by the state should ensure the formation of the revenues of the budgetary system of the Russian Federation necessary to finance the expenses of the state in the performance of its functions;

· Efficiency and production growth. The tax policy should promote sustainable development of the economy, priority sectors and activities, individual territories;

· Price stability. The tax policy should ensure the optimal ratio of direct and indirect taxes in order to achieve price stability and to prevent the effect of inflation expectations;
· The effectiveness of social policy, provided that the principle of universality and uniformity of taxation of citizens is observed;

· Completeness and timeliness of tax payment can be ensured by improving the awareness of taxpayers about the taxes payable, the rules for calculating them and the timing of payment.

Since some imperfections of the tax system are in principle unavoidable, it is necessary to determine the criteria on the basis of which the tax system will be assessed.

Criteria for assessing tax systems:

1. Equality of obligations. This criterion is based on the accepted in the society understanding of justice. The right of the state to coerce (compulsory collection of taxes) should equally apply to all citizens. Since people are in different economic positions, they need to be grouped into more homogeneous groups. Differentiation should be made according to clear criteria associated with the results of individuals' actions, rather than with their innate qualities. The equality of obligations is considered vertically and horizontally.

2. Vertical equality implies that different requirements are imposed on individuals from different groups. For example, people with low incomes pay a lower tax.

3. Horizontal equality implies that people in the same situation fulfill the same obligations (ie there is no discrimination in race, sex, religion, with the same income, the same tax is paid).

4. Economic neutrality reflects the effectiveness of the tax system. Using this criterion, the impact of taxes on the market behavior of consumers and producers, as well as on the efficiency of the distribution of limited resources, is assessed.

5. As was shown above, most taxes affect the motivation of economic agents, prompting them to make decisions that differ from those that were adopted in the absence of this tax. Such taxes are called distorting. A tax that does not have such an effect is non-distorting (for example, a one-time pay per capita tax). Ideally, the tax system should consist of non-distorting taxes, but such a system does not meet other criteria.

6. Organizational (or administrative) simplicity is associated with the costs of collecting taxes. The cost of collecting taxes includes the costs of maintaining the tax system, the time and expense of payers associated with determining the amount of tax due, transferring them to the budget and documenting the accuracy of tax payments, consulting costs, etc.

The simpler the system is built, the lower the cost of its operation.

Flexibility of taxes implies the ability of the system to respond adequately to changes in the macroeconomic situation, first of all, to change the phases of the business cycle.

An example of a flexible tax is the income tax, which smooths the cycle of business activity and acts as a built-in stabilizer. In the phase of recovery, this tax restrains entrepreneurial activity, since the increase in the tax burden occurs more quickly than the growth of profits. Conversely, at the stage of recession, the tax burden decreases faster than profit, which stimulates entrepreneurs to increase their activity.

Transparency - implies the possibility of controlling the tax system by the bulk of taxpayers. People should clearly know what taxes they pay, at what rate, how payment is made, and so on. From this point of view, indirect (the buyer in the store can not evaluate VAT, customs fees, etc., included in the price of the goods), unmarked (as it is not known for what purposes they will be used), organizationally complex taxes.

List of used literature:

1 Message of the President of the Republic of Kazakhstan - Leader of the Nation N.Nazarbayev to the People of Kazakhstan "Strategy" Kazakhstan-2050 ": New political course of the held state". Astana, December 14, 2012.

2 The message of the President of the Republic of Kazakhstan Nursultan Nazarbayev to the people of Kazakhstan "The growth of welfare of citizens of Kazakhstan is the main goal of state policy". - Astana, 2008. - 100 p.

3 Ospanov M.T. Problems of improving the tax management system in the Republic of Kazakhstan. - Almaty, 2005. - 300 p.

4 Porokhov E.V The tax law of the Republic of Kazakhstan (theory and practice). Author's abstract. Dis. To the soot. Scientist. step. Dr. jur. Sciences: 12. 00. 02 - the constitutional right; Municipal law; administrative law ; financial right /. - Almaty, 2009. - 36 p.