А.Б. Байелова
Юридический факультет, Казахский
Национальный Университет имени аль-Фараби, город Алматы, Казахстан.
Е-mail: anara_bayelova@mail.ru
А.Б. Байелова
Заң
факультеті, әл-Фараби атындағы Қазақ Ұлттық
Университеті,
Алматы
қаласы, Қазақстан.
Е-mail:
anara_bayelova@mail.ru
A.B. Baielova
Law faculty, al-Farabi
Kazakh National University, Almaty, Kazakhstan.
Е-mail: anara_bayelova@mail.ru
Некоторые особенности и проблемы реформирования
индивидуального подоходного налога в Республике Казахстан
Аннотация. В данной статье рассматривается индивидуальный
подоходный налог, как один из главных источников формирования государственного
и местного бюджетов. Также, в статье
описаны порядок и особенности обложения налогом доходов физических лиц согласно
Налоговому Кодексу Республики Казахстан. Рассмотрены основные проблемы налогообложения доходов граждан и перспективы использования
зарубежного опыта в его регулировании, приведены предложения по совершенствованию
системы индивидуального подоходного налогообложения.
Ключевые слова: индивидуальный
подоходный налог, доходы физического
лица, государственный бюджет, всеобщее декларирование доходов и
имущества, прогрессивная шкала налогообложения, источник выплаты, налоговая
ставка.
Some features and
problems of reforming of the individual income tax in the Republic of
Kazakhstan
Abstract. In the given article considered the individual income tax as one of the
main sources of formation of the state and local budgets. Also, in the article
described the order and features of taxation of the incomes of individuals according
to the Tax Code of the Republic of Kazakhstan. The main problems of the
taxation of the incomes of citizens and the prospect of use of foreign
experience in its regulation are considered, suggestions for improvement of
system of the individual income taxation are given.
Keywords: individual income tax,
incomes of the natural person, government budget, general declaring of the
incomes and property, ascending scale of the taxation, payment source, tax
rate.
The individual income tax is one of the main sources
of formation of the state and local budgets of the Republic of Kazakhstan which
infringes on interests of one and all layers of an economically active population
of the country.
Using the individual income tax, the state seeks for
implementation of the main social and economic objectives, such as sustained
economic growth, ensuring full employment of able-bodied population, ensuring a
certain minimum level of the incomes of the population, redistribution of the
income of wealth.
The income tax from individuals is rather easier
controlled by taxing authorities and it is more difficult to evade from its
payment for unfair taxpayers that represents prospects of this type of tax.
Basic principles of the individual income tax:
- the income tax from individuals represents the
obligatory monetary payment, which is established by the state proceeding from
economic realities, but strictly directive;
- the incomes of all groups of citizens, regardless of
types of their activity has to be covered by a tax;
- on the volume of financial resources and term of
receipt to the government budget the tax provides definiteness;
- the tax should not interfere with human development
[1, page 11].
6th section of the Code of the Republic of
Kazakhstan «About taxes and other obligatory payments to the budget» accepted
on December 10, 2008 regulates and determines features of taxation by this type
of tax.
According to the Tax Code of the Republic of
Kazakhstan, payers of the individual income tax are individuals, and subjects
to taxation by the individual income tax is the incomes of the natural person
in a type of incomes, assessed at the source of payment and the incomes which
are not assessed at a payment source. The income of the worker, the income of
the natural person from the tax agent, pension payments from the uniform
accumulative pension fund and the Voluntary accumulative pension funds, the
income in a type of dividends, remunerations, prizes, grants and the income
under contracts of accumulative insurance belong to the incomes assessed at a
payment source. The property income, the income of the individual entrepreneur,
the income of private notaries, private legal executives, lawyers, professional
mediators and the other incomes belong to the incomes which are not assessed at
a payment source.
According to the Tax Code of the
Republic of Kazakhstan, the incomes of the taxpayer are assessed with a tax at
the rate of 10 percent, except for the incomes in a type of dividends which are
assessed at the rate of 5 percent [2].
Three ways of collection of the
individual income tax are put into practice: 1) declared, 2) at a payment
source, 3) according to the patent. The first assumes independent calculation by
the payer of the tax sums which are due to payment to the budget according to
the declaration. Self-taxation when the taxpayer himself fills in the
declaration and pays taxes so far is applied only by employees of public
authorities.
The income tax is traditionally
raised from the population on the place of obtaining the income by the payer
when the tax is defined and kept by accounts department of the enterprise, i.e.
«a source». Similar assessment of a tax has the undoubted advantages: the
investment of large material, financial and human resources is not required
that is inevitable at an active way of collection of the income tax from the
population.
And the third way assumes collection
of a tax upon purchase of the patent.
The social importance of the
individual income tax is caused by the fact that it is paid economically by the
most active part of society and in normally functioning economic system of the
state it is one of the main income items of budgets of all levels, and, at the
same time, by means of this tax there is a redistribution of the income among
various sectors of society. The increasing role of the individual income tax as
socially important, it is especially noticeable during the crisis periods and
the periods of recovery from the crisis.
However in the sphere of the
individual income taxation in the Republic of Kazakhstan still there are a
number of problems requiring the solution such as concealment of the income and
failure to pay taxes, inefficiency of system of deductions and privileges, etc.
The main problem of the individual income
tax in the Republic of Kazakhstan is that, unfortunately, not all individuals know
about need of its payment. Most of the population is sure that the individual income
tax is paid only for the income the payments assessed at a source, and do not
extend to all other income of the requirement of the tax code. In view of this,
in legal reality lawsuits are very widespread on tax disputes on for the
recovery of arrears in the payment of tax.
The individual income tax from the
point of view of the taxpayer is one of the reasons worsening his welfare as it
promotes reduction of its income. Therefore the income tax from individuals is
the most sensitive for the taxpayer. As a result taxpayers for the purpose of
failure to pay a tax try to hide the income. Also it should be noted that, the
majority of the ways to fight against failure to pay taxes taken now in the
Republic of Kazakhstan are characterized by the fact that they are directed not
to the reasons generating failure to pay, but to influence and punishment of
those taxpayers who already made an offense.
In
this regard, it is necessary to develop a number of actions for transparency of
reflection of the incomes of individuals to which it is possible to refer
general declaring of the incomes and property by citizens of the Republic of
Kazakhstan. The implementation of general declaring of the individual incomes
is one of powerful tools on fighting against a hidden economy and will allow automatically
expanding a taxable basis, so, it will allow reducing the load of separately
taken taxpayer. Also it will give an opportunity to use system of deductions
and privileges and will allow each natural person to approach consciously to payment
of the income tax.
It
is statistically proved that socio-economic factors, such as volume of an industrial
output, agricultural production, trade, a level of unemployment, and the
average nominal salary exert direct impact on receipts from the individual income
tax to the budget. In this regard for growth of tax revenues from the
individual income tax it is recommended: to carry out legalization of all types
of incomes of taxpayers; to strengthen tax administration for the purpose of
identification of the organizations which are not signing employment or civil
contracts with workers, and also the organizations in which the official salary
of workers is lower than really received; to hold events for declining the unemployment
level and other negative factors influencing the volume of tax base on the
individual income tax.
At
this stage of development there were prerequisites for carrying out large-scale
reforming of the taxation of individuals which will allow solving a number of
sharply standing social and economic problems at the same time.
Against
the background of the tendency of change and constant improvement of system of
the taxation developing in Kazakhstan studying of foreign experience has
special relevance. Considering foreign experiment of various states on use of
the mechanism of calculation and payment of the individual income tax, it is
necessary to pay attention to experience of developed countries. In the
countries with developed economy all taxes and the individual income tax in
particular, are applied as the most effective tool of state regulation of
economic and social policy of the country.
Now
a question of what rate of the individual income tax it is more effective and
fair - flat or progressive, it is actively discussed by economists, politicians,
sociologists. And this question is urgent not only in developing, but also in
developed countries, such as Canada and the USA. You should not forget that the
flat scale of a tax always first of all is favorable for the wealthy people, than the poor. In a money equivalent even 10% of the
income of the rich — it can be the sums expressed in tens of thousands of
dollars. But at the same time we perfectly understand that it is far simpler to
pay 10% and «not so offensive», than 20%, 30% or even 40% [3, page 60].
The
American scientists support an ascending scale of the taxation: than the richer
the man and the higher his income, the higher taxes. The Russian scientists,
studying a question, to what extent the abilities of a taxpayer to pay the tax in
system of taxation of the income of individuals in Russia are economically reasonable
and considered, they concluded that using of a single tax rate leads to a
distortion of the nature of the tax incentive. The ascending scale of
individual taxation allows creating more favorable from the social and economic
point of view the income redistribution system in society [4, page 25].
The
scale of income taxation from individuals in Japan is very interesting. There
are five sections of payment for the central budget (10, 20, 30, 40 and 50%);
besides, the rates of 5, 10 and 15% are paid to local budgets. In addition, all
citizens of Japan are more senior than 18 years are obliged to pay 3200 yens to
the central budget annually [3, page 45].
In
rather fair socially oriented society the system of the income tax is under
construction so that richer members pay it not only absolutely, but relatively more
of the income tax, especially income tax from individuals. Therefore in
socially oriented public systems there is, as a rule, an ascending scale of the
taxation of legal entities and individuals. And, on the contrary, in the public
systems focused on respect for interests of richer sectors of society, the
system of the taxation is under construction so that to transfer more severity
of the tax burden on the shoulders of the less affluent sections of society.
Likewise
it is necessary to resolve an issue with the choice of a taxable basis as well
as a rate of the individual income tax. The international experience developed two
models of the taxation:
1)
a taxable basis is all gained income of the individual without deductions;
2)
a taxable basis is the sum of the gained income minus a subsistence minimum of
the taxpayer and his dependents.
Application
of the first model has a rigid administrative focus because the tax is levied
from everyone, even from minimum incomes that not always providing a necessary
subsistence minimum of taxpayers.
When
using the second model, the poorest sections of the population are exempt from
taxation, and the tax burden falls on the more affluent section.
Summing
up all aforesaid, for improvement of the taxation of the income of individuals in
our country in the conditions of globalization, are suggested to carry out the
following events:
-
initiation of general declaring of the individual incomes;
-
strengthening of tax administration;
-
introduction of an ascending scale of the taxation;
-
increasing and introduction of the new non-standard tax deductions, raising the tax
concessions;
-
initiation of a non-taxable minimum;
-
also, decreasing the tax burden on the population by reducing of indirect
taxes, for example the VAT, excises.
Nowadays
the country is faced by one of the most important problems of further strategic
development - creation of such tax regime which, in turn, will guarantee
taxation that will sufficient for financing the public expenditures, will
provide favorable conditions for economic growth, and also will decrease a tax
burden on the population.
References
1. A.K. Kanseitova. Improving the system of taxation of income of
individuals: Problems, Priorities and Perspectives // The thesis for the degree
of Doctor of Philosophy (PhD) in Economics. Almaty, 2012. - 128 p.
2. Code of the Republic of Kazakhstan «On taxes and other obligatory
payments to the budget» (Tax Code) on December 10, 2008 -
http://online.zakon.kz.
3. D.G. Chernik. Taxes and taxation: Manual // Ed. prof.
D.G.Chernik. - 2nd ed. - M .: UNITY, 2010. - 367 p.
4. M.E. Chichelev. Questions about an alternative to the flat and a
progressive scale of taxation income of individuals // Finansovii Vestnik. -
2007. - № 17. - 24-35 p.
Сведения об авторе:
Байелова Анар Бауржанқызы – магистрант 1-го курса кафедры таможенного,
финансового и экологического права юридического факультета Казахского
Национального Университета имени аль-Фараби.
Телефон: 8-707-450-01-77, -Е-mail: anara_bayelova@mail.ru
Baielova
Anar Baurzhankyzy – first year master of department of «Сustoms, financial and environmental law» of Law
Faculty at al-Farabi Kazakh National University.
Almaty, the Republic of
Kazakhstan
Phone number: 8-707-450-01-77, Е-mail: anara_bayelova@mail.ru
Научный руководитель:
Куаналиева Г.А.
Доктор юридических наук, профессор
кафедры «Таможенного, финансового и экологического права». Казахский национальный университет
им. аль- Фараби
г. Алматы, Республика Казахстан
Е-mail: kuanalieva.guldanakz@mail.ru