Экономические науки/7.Учет и аудит.

Aliyeva А.B., master¢s student

Karaganda Economic University of Kazpotrebsoyus, Kazakhstan

PROBLEMS OF HARMONIZATION ACCOUNTING AND TAX ACCOUNTING IN KAZAKHSTAN

This article considers the study of the basic stages of accounting and taxation held in the Republic of Kazakhstan.

Keywords: accounting, budget, tax accounting.

Stability of the fiscal system of the country and the economic interest of the organization largely depends on the efficiency of the financial system and the implementation of the fiscal goals of the state. Traditionally in the financial relations between the companies with the budget accounting belongs to the role of information security problems of taxation.

Tax accounting and accounting - various subsystems that are directly connected to each other and are a single entity in the structure of enterprise management.

The emergence and development of the sub-systems of accounting and taxation was relatively independently of each other, under the influence of various economic and political realities. If the cause of tax accounting was the increasing role of the state in society, the cause was accounting business activities. In modern economic science can be divided into two subsystems, the vision of accounting and taxation: the continental and Anglo-American. In practice, it is very difficult to uniquely identify the model used in a particular state.

Continental (European) concept of the relationship of systems of accounting and taxation emerged in the XIX century in Prussia, where the rule was introduced: the sum of the balance sheet profit should be equal to the taxable value. The main principle of this concept is based on the fact that any financial report must be made in the public interest. The main advantage of this concept is necessary to recognize its consistency and simplicity. Financial statements in accordance with this concept reflect primarily the interests of the state and the interests of other participants in the economic processes are secondary. Terms and accounting procedures are regulated in detail by the current legislation. The state is interested in the regulation of accounting as the accounting profit is the tax base, and the rules for determining it shall be established by law.

In countries with a continental model of building relationships of financial and tax accounting system is formed and operates under the strong and the direct impact of taxation. The countries with the continental (European) model include Germany, France, Sweden, Belgium, Spain, Italy, Switzerland and a number of South American countries such as Argentina, Brazil, Peru, Chile and others.

The Anglo-American conceptual model originated in the UK. Countries - adherents of the Anglo-American (Anglo-Saxon) concepts include the United States, Australia, Canada and several other countries. Its fundamental principle is based on the fact that the balance sheet profit is fundamentally different from the profit calculated for tax purposes. The difference in the understanding of the financial and tax income due primarily oriented to the interests of the financial statements of a wide range of investors, due to the highly developed securities market, as well as the lack of legislative regulation of the hard rules of financial accounting. Accounting rules or accounting standards are not determined by law, as developed by professional accountancy bodies.

The Anglo-Saxon model assumes the existence of parallel accounting and tax accounting. Maintaining two subsystems perform various intended purposes, lying in front of them. For the Anglo-American model of the relationship of accounting and taxation are characteristic of accounting accounting systems in a more variance and flexibility, as a rule, outlined the framework within which businesses are free to choose. However, it should be noted that, despite the different objectives pursued, in this model, the relationship between the accounting and tax accounting there is a steady and controlled communication.

The causes of the different concepts of building the relationship of accounting and taxation are both socio-economic and political and even geographical factors. The use of a model destined history of the formation of the accounting system and tax environment of each country. As the socio-economic reasons, analysts distinguish: the nature of the development of capital markets, the number of investors and creditors, participation in the international capital markets; size and organizational structure; types of legal systems.

Currently in the world there is a tendency of orientation of national accounting systems to a common set of approaches and rules that allow to interpret the same information contained in the financial statements of companies. Since the 80s we can talk about current trends in the European countries, the transition to IFRS.

In this regard, for countries developing their concept of interconnection systems of accounting and taxation, to the fore the problem of the optimization of the interests of users of financial statements and the fiscal interests of the state implemented through the tax records[1].

Principles of formation of the modern Кazakhstan tax system was originally determined by the needs of the existing relations between revenues and expenditures of the state budget in the early 90s, which in turn determines the value criteria of a socialist economy and administrative-command system of management. The result has been generated internally unbalanced tax system, which does not provide normal conditions for entrepreneurial activity.

In many cases, the actual regulation of tax relations is not produced by the legislative acts and instructions, explanations and recommendations of the tax ministry. Often, those instruments contradicted the norms of law, and in some cases established a procedure of taxation different from the one that has been defined by law. As a rule, the provisions of the tax law adjustments made as a result of tax practice and not on the basis of economic feasibility. This has led to the presence in the law enforcement of the tax legislation of various kinds of contradictions, creates the prerequisites for the tax tyranny on the one hand, and on the other - reduces the efficiency of tax control and tax system as a whole.

Since 1995, there was an active attempt to interfere with the tax authorities not only in the process of regulation of tax laws, but also in the process of accounting regulation. This is particularly expressed in the publication of all sorts of guidance documents and official pronouncements. The interpretation by the tax authorities of accounting rules negatively affected the overall accounting. Was broken common target setting of accounting, was not adequately understood its purpose.

The main problems of the interaction of accounting and tax accounting differences are due to the sources of data of accounting and taxation.

However, due to the fact that the tax system of the state is endowed with greater powers, there is its interference in the accounting system. The practice of accounting work in generating information showing that businesses are using it primarily for presentation to the tax authorities, whose requirements in relation to the financial statements for the steel enterprises predominating. This reduces the interest of enterprises in the use of accounting information for the purposes of operational management. In addition, there is a significant distortion of concepts such as "Revenue", "cost", "profit" and other categories.

This led to a situation where the majority of accountants - Practice believes that accounting serves primarily the interests of the state tax policy, and based on that, from their perspective, modified objectives and tasks of accounting, as the subordination of the accounting purposes of taxation distorts the real financial -economic state of the enterprise, the ratio of income and expenses leads to taxation of fictitious profits.

To realize the objectives of fiscal tax system introduces a new type of accounting "for tax purposes," or tax accounting, due to the inconsistency of information flow accounting and taxation. The separation of tax accounting in a separate type of the account and its legal recognition will lead to the loss of the accounting system of its theoretical and methodological, scientific and professional independence, to reduce its role in providing management information for other users.

Accounting is closely linked to the Tax Inspectorate and the tax system as a whole. The tax system is one of the main elements of a market economy. It is the main instrument of state influence on the development of the economy, prioritizing economic and social development. In this regard, it is necessary that the tax system has been adapted to the new social relations, consistent with international experience.

Speaking of the relationship between the accounting and tax accounting, it is necessary to note the following: the gap between the two types of accounting is quite a serious problem not only for accounting practitioners, but also employees of the tax department. Tax legislation should be neutral with respect to the accounting, regardless of the change in accounting, the tax base must remain constant and calculated on the basis of the norms established by the tax laws.

However, in real life there is a reverse situation, and the entry into force of the new accounting standards make changing the methodology of calculation of taxes.

Тax accounting is focused on the definition of the tax base for income tax for each reporting (tax) period, which is formed by the action of economic laws, under the influence of the fiscal function of the tax system.

Tax Accounting allows you to adjust the income and costs of the company compared to the accounting data for tax purposes. The procedure of tax accounting is established in the accounting policy for tax purposes approved by the relevant order of the head of the organization.

Tax accounting is used to form a complete and accurate information regarding the accounting for the purposes of profit tax of transactions carried out by the taxpayer during the reporting (tax) period, as well as for internal and external users of the information necessary to control the correctness of calculation, completeness and timeliness of calculation and payment of tax in the budget.

The objects of the tax accounting are assets, liabilities and business operations of the organization, the valuation of which determines the size of the tax base of the current tax reporting period or the tax base subsequent periods.

The units should be regarded as tax accounting tax accounting objects, information about which is more than one reporting period.

Indicators tax accounting - a list of characteristics that are essential for the project accounting. Taxation data - information about the value of a characteristic indices (index value), determining the profitability segment, reflected in razrabotochnyh tables accountant certificates and other documents of the taxpayer groups information about the objects of taxation.

The system of tax accounting should be organized independently by the taxpayer on the basis of the principle of consistency in applying rules and tax accounting rules, ie it is applied consistently from one tax period to the next. The procedure of tax accounting set by the taxpayer in the accounting policy for tax purposes approved by the relevant order (decree) of the head.

Contents of tax accounting data (including data from primary documents) is a tax secret. Persons with access to the information contained in the tax accounts, are obliged to keep the tax secret. For the disclosure they are liable under the applicable law. These tax accounting should reflect the order of formation of revenues and expenses, the procedure for determining the proportion of expenditure accounted for tax purposes in the current tax (reporting) period, the balance of expenses (losses) to be expensed in the following fiscal periods, the procedure for forming the sums to build up reserves as well as the amount of debt settlements with the budget on income tax.

As for the order of formation of revenues and expenses, the more it is determined by the requirements of the regulatory documents of the system of accounting and reporting, and established accounting policies for financial accounting purposes. However, it should be borne in mind that on a number of positions with the tax laws differ from the provisions of regulations on accounting. These differences must be identified separately, and the development of forms of primary documents of tax accounting should provide for additional columns or rows to visualize these differences.

The difference in approach to the allocation of costs for financial accounting purposes and for tax purposes is determined by the period for which you made the distribution - for accounting purposes, the cost of finished goods (works, services) and work in progress is defined as (at least) at the end of each reporting month, but for tax purposes - at the end of the reporting (quarter) or tax (calendar year) period.

Moreover, it should take into account such important detail: the formation of the cost of production (works, services) for financial accounting purposes the decisive factor is the most correct definition of the share of expenditure in respect of certain types of products or value-added, but for tax purposes - in respect of products sold (works services).

The same can be said with regard to determining the amount of residue (expenses) to be expensed in the following fiscal periods.

The procedure for forming the sums of reserves created for financial accounting purposes and for tax purposes differs significantly. In particular, the provision for repair of fixed assets for accounting purposes is created, as a rule, for one calendar year, but for tax purposes - for several periods (calendar years).

The need to maintain a record of the status of settlements with the budget on the amount of tax is clear. Still, it should be recognized that the inclusion of the state of the debt maintained by the taxpayer, is more accurate and expeditious, than the one conducted in the tax authority. The main form of tax accounting data in this category is the tax return. However, it is advisable to maintain and records the status of settlements with the budget. Moreover, it is the state of the calculations instead of the state debt.

Thus, the tax records - a set of tax laws set of activities carried out by the tax authorities for the registration of all taxpayers (tax agents or) the tax authorities, and storage of information on taxpayers in the unified state register of taxpayers[2].

Formation of an optimal model of coexistence and interaction of accounting and taxation was impossible without further reform the tax system. One of the main problems of the Russian tax law is its isolation from other law. The absence of a serious legal study of tax rules lead to the fact that the tax legislation remains one of the most complicated and the most frequent changes in branches of law.

In order to create an optimal model of coexistence and interaction of accounting and tax accounting in Kazakhstan, the latter shall comply with the requirements that apply to any modern model of the tax system. Its main indicators should be: sensitivity to the purchasing power of companies in the markets of production factors, sensitivity to market conditions of production; the ability to provide the required rate of growth of production and renovation (diversification) of production; simplicity and accessibility for the perception of the taxpayer; the unity and coherence of its constituent elements; neutrality to all taxpayers; stability; Compatibility with models of the tax systems of other countries; the ability to stimulate the inflow of foreign capital into the country's economy, as well as the ability to ensure the flow of capital in the country from less to more priority sectors, etc.

National Concept of development of accounting and taxation should be built based on the following key principles:

Unity of accounting and taxation. This does not mean that an accounting system should be subordinated to the interests of the tax policy. On the contrary, in order to create the accounting system that meets the modern economy, and the formation of the corresponding interest from a wide range of users of financial statements must be based on the priority of accounting rules, compromising the interests of a reasonable tax;

- preserving the traditional independence of the regulatory basis of accounting from the tax legislation;

- the method of calculation of tax amounts and tax paperwork relations in general should be based on classical foundations of accounting, rather than vice versa. A priority recommendation on tax accounting requirements for the organization and management of accounting and reporting is unacceptable;

- systematic acquisition and processing of data records. Building a relationship model of accounting and taxation requires a system in the process of accumulation and generalization of data on tax liabilities in the account, as well as their reporting. It is based on the scheme should reflect the data in the accounts, which, on the one hand, did not violate the integrity of the accounting, and on the other - led to the formation of a system of information necessary for the tax. This will implement one of the main objectives of financial statements - to provide all the interested groups of data users, sufficient for further processing and interpretation in the interests and goals of each group.

The existing system of tax accounting does not assess the impact of certain items and items of income (expense) for the deviation from the taxable profits of accounting. Lack of a clear opportunity to establish the relationship of tax and accounting income does not allow investors to assess the impact of the tax component of the financial results of the organization. Moreover, without the knowledge of the factors that affect the value of the tax base by determining its deviation from the financial results of the organization, it is impossible to analyze the effect of the tax system and to determine the changes which make it demands for further improvement;

- harmonization of accounting and tax accounting: оptimization of operation and further development of accounting and taxation, improving the relationship between them is largely determined by the uniformity and comparability of the conceptual apparatus of the above systems. Harmonization of systems used terms and definitions will lead to the harmonization of accounting items and tax, and as a result, the elimination of conflicts arising between the accounting and taxation. In the development of common concepts should also take into account the legal interpretation of the relevant concepts contained in the rules of civil law;

- law of interaction of subsystems of accounting and tax accounting;

- the economic balance between the interests of the taxpayer and the state. The prevalence of tax control function over the rest of the functions of the tax system is unacceptable, because it leads to ignoring the state interests of economic entities;

- transparent accounting system. Tax accounting in its modern form has led to the complication of accounting systems at enterprises. The current method of calculating the tax results of the organization leads to complications in the procedure for calculating tax liabilities. The appearance of additional accounting procedures requires the taxpayer to increase state workers, and labor costs.

Prospects for the development of accounting and taxation are possible in the following areas: the definition of the problems of adaptation of Russian accounting to international financial reporting standards and offer ways to solve them; argumentation appropriateness of convergence of accounting and taxation in modern conditions.

At the present stage of development of market economy, one of the main tasks of any organization is to improve the management of the organization in order to take full advantage of available opportunities for improving its work, improve production efficiency and maximize profits.

One of the most important elements that contribute to improving the management of the organization is to analyze the internal information obtained on the basis of accounting and tax accounting.

Parallel management of the two accounting systems (accounting and tax) not only leads to additional expenses of the taxpayer, but also to a decrease in the efficiency of tax control.

All this testifies to the high relevance of the research to optimize the relationship problems of accounting and taxation in modern conditions.

To date, the relationship issues of accounting and taxation remains uncharted. Basically, the study aimed at improving separately each of the systems under consideration. The lack of theoretical and scientific advice to optimize and harmonize relations between the accounting and taxation requires a deep study of the problems and is becoming an important prerequisite for improving the methodology for accounting and especially its managerial aspects.

In Kazakhstan, public interest entities and large business entities converted to IFRS, be sure of the consolidated financial statements of organizations with subsidiaries. Develop institutions of professional accounting organizations, began operating the national certification of professional accountants.

But despite the organizational successes, there are today, and may eventually become more complicated following problems:

- Formal or non-existent regulatory approach in terms of ensuring the methodological principles and accounting requirements;

- Formal participation certifying professional accounting associations in the regulation of accounting, aimed at the present time to commercialize their activities in the form of coercive public accountants and other organizations to paid mandatory training for admission to the exams for the Certified Public Accountant;

- Ineffectiveness of the quality control systems of financial reporting, lack of training in higher educational institutions, lack of training of accountants;

- The uncertainty of the status of the official financial statements prepared in accordance with IFRS;

- The complexity and high cost of preparing the consolidated financial statements, lack of motivation of managers and owners of small and medium-sized businesses in obtaining such statements;

- The dependence of the legislation on changing the rules of IFRS, developed by foreign non-governmental organization;

- Methodological weakness of the authorized body in the face of the relevant department[3].

There are two ways of interaction between the accounting and tax accounting. The first way - is conducting parallel two subsystems on the basis of a unified information system of the enterprise.

The second way - is accounting for deviations. The basis is that the accounting system, which is the most complete, reliable, satisfies the requirements of the most basic consumer information, and, based on an adjustment to the needs of other deviations users. The challenge is to identify the customer base and significant differences vtorostepennogo.Naibolee tax accounting from the accounting related to the application of different rules of formation of information on income and expenses taken into account in the taxation of income and reflected in the accounting system.

The integration of the tax and accounting should go in two directions.The first - the approximation of the rules of recognition of income and expenses for tax purposes to the rules adopted in accounting. The differences between them are objective and inevitable as tax accounting rules are set depending on the purpose of the tax policy of the state, and accounting rules are subject to the problem of formation of complete and accurate information about the assets, liabilities and business operations of the organization on the basis of recognized national and international accounting standards and reporting. However, unlike every tax accounting rules by the accounting should be dictated by the well thought out and scientifically valid objectives and functions of the Russian tax system. Only in this case the rules of recognition of income and expenses for profits tax purposes will be apparent to taxpayers, they are no longer perceived as a mechanical set of numerous distinguished for unknown reasons from the accounting rules, the observance of which requires the maintenance of an independent tax accounting separate from the accounting system.

The second - the elimination of random, not the principal and unjustified differences in the amounts of revenue and expenses recognized in the tax and accounting by the same rules. These differences are due to the use of different groups of income and expenses, different techniques of determination of costs and revenues and how to address them.

A variety of differences in the rules of income and expense in the accounting system and the taxation of profits and the negative impact on the functioning of the tax system of the country. The information necessary for the taxation of profits, in the form of tax accounting registers other than the accounting ledgers. In this case, no tax records are built into the accounting system, and reliable ways to control the reliability of accounting information as verification of identity data analytical and synthetic accounting, balance sheet and other synthesis methods. This creates additional opportunities for tax evasion by manipulation with the credentials of income and complicates the work of the tax authorities to verify the accuracy of tax calculation[4]..

It should be noted that the real integration of the tax and accounting will help to develop and improve not only accounting, but the country's tax system.

References:

1. Accounting, Jan 1, 2013 by Carl S. Warren and James M. Reeve [electronic resource]: URL: http://www.amazon.com/s

2. Sukharev I.R. Features convergence of tax and accounting [electronic resource]: / IR Sukharev // accounting and law. - 2008.- № 7 - 12 // Consultant Plus: High school.

3. . Nurseitov E.O. Review of the accounting and audit in Kazakhstan. URL: http://profa.kz// (the date of circulation: 02.04.2014).

4. Prokhorov, NA, Sokolova IA Problems of interaction between the accounting and tax accounting. [electronic resource]: URL: http://www.sworld.com.ua/index.php/ru/economy-311/- 2011