Экономические науки/6. Маркетинг и менеджмент
Sharapiyeva M.D.
Kazakh
National University after al-Farabi, Almaty, Kazakhstan
Improving the system of taxation individuals in the Republic of
Kazakhstan
The tax system of
the Republic of Kazakhstan for 20 years of sovereignty has undergone a number
of fairly large and significant changes. The first time the existence of the
tax system in Kazakhstan. It was clearly expressed in the fiscal function of
taxes, when the main goal was the completion of the budget revenues independent
state. Tax system did not have a sufficient connection with the actual
conditions of the economy. She accumulated the principles of two completely
different tax model, one of which is dominated by the principle of income tax (United
States and some Western European countries), the other - in the form of
turnover levy VAT (France) . Rigidity established tax system was the result of
the perception of quality from both of these tax systems, because the main goal
of the Kazakhstan tax system was determined liquidation budget deficit.
Sufficiently high tax rates of indirect taxation, along with the existing
direct taxes did almost unbearable tax burden for businesses and organizations,
which at that time were the major contributors to the budget of the required
fees . Taxation same individuals were presented primarily individual income tax
receipts which in budget revenues were insignificant.
Specific step in
the reform of taxation of individuals was carried out in 2004, the transition
from a global taxable income of individuals on the basis of determining the
total annual income tax scale and uniform regardless of the sources of income .
Commissioning and other rational amendments. In particular, since 2003 the amount of taxable turnover became
defined as the sum of multiple annual assessment index, which freed from the
need for a regular review of the above-mentioned values .
Thus taxation suffered some settlement amount , which has nothing to do
with the actual market value and in fact it is only a small fraction.
Initially, the cost of housing in the market was much higher than the estimated
value of apartments and houses, and likely income levels would not allow
realizing the market value of the property as the object of taxation. Due to
ongoing changes in the order of evaluation of the estimated value of the
property is gradually approaching the market. One of the factors that led to
such a situation was a significant decline in property prices due to the
economic crisis and currency devaluation. Recently, real estate management
centers underway, we are working on an inventory of property, based on the
taxable value, there are certain methods of its calculation , in particular,
plays an important role is in the area of the city which is
located structure.
Besides considers a series of
coefficients, such as the coefficient of physical deterioration, functional
depreciation rate, in turn reflecting the degree of decent housing , distance
from health, education , trade institutions , floors , layout, construction
materials used . The situation on the real estate market in the past year and
this year has led to the fact that in remote areas no prestigious fallen
several times the market price of housing close to the taxable value , but it is
but one example. Basically calculated so-called taxable value of property is
far from the market , despite the fact that the calculations are based on the
cost base . In turn, the base cost per square meter of usable area shall be
calculated based on the market value of the property according to the last
quarter of the year preceding the tax, by the reverse conversion .
The difficulty of
collecting taxes in the future increase because more and more of the population
will be self-employed , and it also complicate tax collection. Fast-growing
service sector and small businesses traditionally inconvenient for taxation. In
such a situation it is quite likely to increase the "shadow economy"
as a reaction to further tax increases. On the other hand, seems to be just
better management of information and accounts can provide the acquisition by
the state increased incomes, which undoubtedly emphasizes the importance of
this factor in the conditions of the widespread practice of hiding income.
You can reduce
costs due to higher taxes, to avoid adverse effects through specific changes.
Taxes on individuals can be reformed by expanding their base. The main focus
should be not on income taxes, especially on the taxation of capital income ,
and property and land taxes.
On the other hand,
cannot be reduced through tax reforms, the average rate of taxation or
government spending. Moreover, we are talking about the complexity of such
political reforms.
Economic growth eliminates many of
the problems that can show a simple example. Assume that the per capita income
before tax is expected to grow by 1.5% annually for the last 50 years that will
double its estimated. Now let's say that during this period, taxes will rise
from 25 to 35 % of income. The per capita income based on tax payments for this
period still rise by 70 %, indicating a significant increase in welfare. Maybe
we can survive the next 50 years, despite the burden of increasing budgets and
taxes.
Secondly, even if
the projected trend is real, we should not put up with the fact that it
supposedly cannot be changed. Keynesian revolution led to a diversity of
economic thinking. The same thing happened with neoliberals. In both cases, the
impact of economic thought on politics enhanced by the economic crises.
Transformational recession observed
in the various reforms in the country, involves the synthesis of classical and
contemporary theories of taxation and the development of new concepts that
would reflect the specifics of the processes taking place in the evolutionary ,
formational and national aspects , allowed to see the prospects for improving
the tax systems in the next century .
List of references:
4.