Kistaubekova N.Zh.

Masters student of 2^nd course

Faculty of Law

Al-Farabi Kazakh National university

Seitzhanov A.A.

Candidate of Law

Associate professor

Al-Farabi Kazakh National university

Actual problems of tax administration in the Republic of Kazakhstan

In order to more deeply understand the essence of tax payments, it is important to define the basic principles of taxation, which are formulated by Adam Smith in the form of four positions, four pillars, one might say, become classical principles, which, as a rule, the authors agree to the following. They are as follows:

1. The subject states have to participate in a covering of expenses of the government, everyone whenever possible, i.e. in proportion to the income which it uses under protection of the government. Observance of this situation or neglect to them conducts to so-called equality or an inequality of taxation.

2. The tax which is obliged to pay everyone, has to be precisely defined, but isn't made. The tax size, time and a way of its payment have to be clear and known both to the payer, and any another...

3. Each tax has to be raised in such time and in such a way what are most convenient for the payer...

4. Each tax has to be arranged so that it took from a pocket of the payer perhaps less in excess of what page 35 comes to cash desks of the state [1].

Adam Smith’s principles, thanks to their simplicity and clarity, don't demand any other explanations and illustrations, except what contain in them, they became «axioms» of a tax policy.

Today these principles are expanded and added according to spirit of modern times. The modern principles of the taxation of many countries turned out are as follows:

1. Level of a tax rate has to be established taking into account opportunities of the taxpayer, i.e. level of the income. The tax on the income has to be progressive (that is the more the income, the bigger percent from it is paid in a type of tax). This principle is observed not always, some taxes in many countries pay off in proportion (the rate of a tax is identical to all assessed sums).

2. It is necessary to make all efforts that the taxation of the income had single character. Repeated taxation of the income or the capital is inadmissible. Replacement in the developed countries of a sale tax where taxation of a turn happened on the accruing curve, on value added tax where again created pure product is assessed with a tax only once up to its realization is an example of implementation of this principle.

3. Obligation of payment of taxes. The tax system shouldn’t leave doubts at the taxpayer in inevitability of payment.

4. The system and procedure of payment of taxes have to be simple, clear and convenient for taxpayers and economic for the institutions collecting taxes.

5. The tax system has to be flexible and to the changing political requirements which are easily adapted to.

6. The tax system has to provide redistribution of the created internal gross product and to be the effective tool of the state economic policy [2, p. 42].

Besides, the scheme of payment of a tax has to be available to perception of the taxpayer, and the taxable object has to have protection against double or threefold taxation.

The tax law of the Republic of Kazakhstan is based on the principles:

1. Obligation of payment of taxes and other obligatory payments in the budget.

2. Definiteness.

3. Justice of the taxation.

4. Unities of tax system.

5. Publicity of the tax law.

Provisions of the tax law of the Republic of Kazakhstan can’t contradict the principles of the taxation established by the present Code.

1. The principle of obligation of the taxation - the Taxpayer is obliged to fulfill tax obligations according to the tax law in full and in established periods [3, p. 4].

2. The principle of definiteness of the taxation - Taxes and other obligatory payments in the budget of the Republic of Kazakhstan have to be certain. Definiteness of the taxation means possibility of establishment in the tax law of all bases and an order of emergence, execution and termination of tax obligations of the taxpayer.

3. The principle of justice of the taxation - the Taxation in the Republic of Kazakhstan is general and obligatory. Granting tax privileges of individual character is forbidden.

4. The principle of unity of tax system - Tax system of the Republic of Kazakhstan is uniform in all territory of the Republic of Kazakhstan concerning all taxpayers.

5. The principle of publicity of the tax law - the Regulations regulating taxation questions are subject to obligatory publication in official publications [4, p. 5].

Stability and mobility is inherent in taxes at the same time. The system of the taxation is stabler, the businessman feels more surely: it can in advance and is rather exact calculate what effect of implementation of this or that economic decision, the carried-out transaction, financial operation will be. Uncertainty − the enemy of business. Without knowing well what conditions and rates of the taxation in the forthcoming period will be, it is impossible to calculate, what part of the expected profit will go to the budget and what will get to the businessman.

Stability of tax system doesn't mean that structure of taxes, rates, privileges, sanctions can be established once and for all. The «stiffened» systems of the taxation aren’t present and can’t be. Any system of the taxation reflects character of a social order, state of the economy of the country, stability of a socio-political situation, degree of trust of the population to the government − and all this at the time of its introduction. In process of change of the specified and other conditions the tax system ceases to meet requirements imposed to it, conflicts to objective conditions of development of a national economy. In this regard in tax system in general or its separate elements (rates, privileges, etc.) are made necessary changes.

The combination of stability and dynamism, mobility of tax system is reached by that within a year no changes (except for elimination of obvious mistakes) are made; the structure of tax system (the list of taxes and payments) has to be stable within several years. The system of the taxation can be considered stable and, respectively, favorable for business activity if there are invariable basic principles of the taxation, structure of tax system, the most significant privileges and sanctions (if, naturally, thus rates of taxes don't go beyond economic feasibility). Private changes can annually be made, but thus it is desirable that they were established and were known to businessmen at least a month before the beginning of new business year. For example, a condition of the budget for the next year, existence of budget deficit and its expected sizes can define expediency of decrease on 2-3 points or need of increase on 2-3 points of rates of income tax or the income. Such private changes don't break stability of system of managing, but at the same time don't interfere with effective business activity.

List of used literature:

1 Samsonov N. F., Barannikova N. P., Stokov I.I. Finance at the macrolevel: Manual for higher education institutions. – M.: The higher school, 1998. – 300 pages.

2 Himicheva N. I. Tax right: Textbook. M.: Infra-M, 1997. – 600 pages.

3 Bilberries D.G., Voronkov V.A., Glinkin A.A., etc. Taxes: studies. a grant for higher education institutions. M, Unit, 1994. – 260 pages.

4 Yutkina T.N. Taxes and taxation: Textbook. – M.: Economist, 1999

5 Barulin S. V. Taxes as instrument of state regulation of economy//Finance, No. 1-1996. Page 56-76.