YARDAKOVA I

YARDAKOVA I.V. KAZAKH ENGINEERING - TECHNICAL ACADEMY

THE DEVELOPMENT OF THE SINGLE LAND TAX IN THE REPUBLIC OF KAZAKHSTAN

In modern conditions of effective mechanisms of land relations in agriculture, characterized by their economic regulatory measures aimed at the implementation of the land policy of the state. Land policy of Kazakhstan is aimed at ensuring the rights of land owners and land users, social justice payments for the land, the introduction of economic incentives for sustainable and efficient land use, the introduction of economic sanctions for inappropriate use and environmental degradation of the land.

Currently, the agriculture of the Republic of Kazakhstan have formed three forms of management options:

-small business, presented farmer (peasant) farms;

-medium business, represented by various partnerships, associations, cooperatives;

-big business represented agrarian corporations.

Various forms of management to reflect specific types of property relations and form a mixed economy as a whole. In agriculture, the Republic of Kazakhstan functioning 164,800 peasants and farmers, about 8,000 large and medium-sized enterprises operating as partnerships and joint stock companies (Table 1).

Table 1

The number of agricultural units in Kazakhstan

Data	2009	2010	2011	2012	2013
Total active agricultural units, including	174 651	175 636	176 822	188 616	172 821
Agricultural enterprises	5 170	5 443	6 493	6 917	7 965
Peasants and Farmers	169 481	170 193	170 329	182 419	164 856

Source: Compiled by the author based on data from the Statistics Agency. / / Http://stat.kz [1]

As you can see, the greatest expansion in Kazakhstan have farms that are characterized by the connection of ownership, labor and management. In the economic literature there are sometimes completely opposing views about the meaning and future of this form of entrepreneurship. Thus, a number of economists believe its revolutionary, the formation of which must be gradual [2 , p.47 ], while others point out the futility of this form of management: "With regard to farming as a mass movement , the growth potential of the appropriate way of practically exhausted. One-sided striving for mass creation of several million farmers and farms represents net utopia " [4 , p. 47].

The Law of the Republic of Kazakhstan " On peasant (farmer ) economy ", adopted on 31 March 1998 , the peasant (farm) is recognized family- employment of persons in which the implementation of individual business is inextricably linked to the use of agricultural land for agricultural production, as well as processing and marketing of these products. Law defines the following forms of peasant (farmer's ) economy :

- Farm, in which entrepreneurial activity is carried out in the form of family business , founded on the basis of common ownership;

- Farm, based on the implementation of personal business;

Farming, organized in the form of a partnership based on common ownership on the basis of an agreement on joint economic activities.

As you know, for the peasant (farm) in 1996 introduced a form of land tax - a single tax on land , which provides tax calculation is based on the appraised value of the land . With some shortcomings, this tax system simplifies the calculation. Here, standards Rates land prices are too high compared to the market price of land. It almost helped by the fact that the crisis of agricultural complexes sale of land at market prices would mean virtually free of her hand.

Payers of the single land tax do not pay these taxes and other obligatory payments to the budget:

1) the individual income tax revenues from farm or farm , including income as amounts received from the state budget to cover the costs (expenses ) associated with the activities covered by this special tax regime;

2) the value added tax - Turnover from operations covered by this special tax regime;

3) the land tax , and ( or) payment for land use - on parcels of land used in the activities covered by this special tax regime;

4) tax on vehicles;

5) The property tax.

In the exercise of activities which are not subject to a special tax regime for farmers or farms, the single land tax payers are required to keep separate records of income and expenses, assets and make the calculation and payment of the relevant taxes and other obligatory payments to the budget for these kinds of activities in accordance with the general order.

In the absence of an act of determining the assessed value of land issued by the authorized state authority on land , the assessed value of land is determined based on the estimated value of one hectare of land in the average for the area , the city according to data provided by the authorized state authority on land, and the area land.

Calculation of the single land tax on arable land is made by applying the following rates, based on the total area of land to the total assessed value of land (Table 2).

Table 2. Rates of single land tax

№ п/п	area of land portions (hectare)	tax rate
1.	to 500	0,1%
2.	from 501 to 1000 inclusive	0.1% of the appraised value with 500 acres + 0.2% of the appraised cost acres, more than 500 hectares
3.	from 1001 to 1500 inclusive	0.2% of the appraised value of 1 000 ha + 0.3% of the appraised value hectares exceeding 1000 hectares
4.	from 1501 to 3000 inclusive	0.3% of the appraised value of 1 500 hectares + 0.4% of the appraised value cgektarov exceeding 1500 hectares
5.	more than 3000	0.4% of the appraised value with 3000 acres + 0.5% of the appraised stoimostic hectares exceeding 3000 hectares

Source: Tax Code of the Republic of Kazakhstan [6]

Calculation of the single land tax on pastures, natural grasslands and other land plots used in the activity for which the special tax treatment is performed by applying the rate of 0.1 % to the total assessed value of land.

In our view, in order to with the necessary objectivity and accuracy to solve problems in the assessment of land, it is necessary to determine the level of absolute and relative fertility , give it a numerical expression . This is achieved through a system of land- specific performance indicators that have the physical and monetary terms.

To assess the economic characteristics of the subject land is important indicator of the ability of agriculture to directly use natural (potential) fertility of the soil. In absolute terms , this ability is manifested in land productivity, since it is known that the value of the harvest depends on the natural characteristics of the land and the cost of labor to manufacture it. Consequently, the fertility of land as a productive force finds its direct economic expression (materialized) in the crop. This value (efficiency, productivity) is a concrete expression of the absolute economic fertility and at the same time characterizes the potential fertility of the land use in the evaluation period

Because the soil appraisal and economic assessment of land represent a single continuous land evaluation process, some types of work (preparatory work, the estimated land- zoning) have some bearing on the economic appraisal of soil and land evaluation. For the economic evaluation of land on farms are calculated, the total valuation of land by type of land and agricultural land in general, and performance evaluation of arable land and perennial plantings on the effectiveness of cultivation of agricultural crops.

In the land registry documents produced economic valuation of land, and thus determines their relative value. Economic evaluation criteria are set depending on the purpose of the land. Common to all of the land is their location. Along with this, for example, for the economic evaluation of agricultural land as the main criteria are the properties of productive land to forest land - land productivity, environmental , recreational , health-improving value for land settlements - urban conditions , the degree of social and engineering developed land and functional use of settlement lands and the environmental situation .

Based on the above methodological foundations of modern economic valuation of land is determined by the system of land- estimates with its specific content and purpose.

Sharing indicators and economic valuation of land accurately determine the successes and shortcomings of the individual farms and link them with fertility or soil , or using a set of farming and land reclamation activities , or to the organizational and other factors.

The Government of the Republic of Kazakhstan intends to abolish the single tax .

The Minister of Finance of the Republic of Kazakhstan in the course of the Ust- Kamenogorsk of cluster workshop meeting on the special tax regimes in the agricultural sector, noted that: "in view of the fact that the single tax proposed to postpone environmental payments, its rate will increase by 1.5 fold changes for the farms be introduced from 2016.

According to the farmers, it significantly complicates its payment of small farms and increase the actual rates themselves to the ground. Opposed by many professional market participants, including "Farmers' Union of Kazakhstan".

Thus, to improve the collection of single land tax offer:

- To reduce the rate of a single land tax for agricultural producers who exploit disturbed land (requiring remediation);

- To apply the benefits of the assessment value of the land for the period of investment projects for the development of agricultural production, the use of new technologies, new or upgrading existing drainage systems;

- Increase the rate of a single land tax have not been used for the intended purpose of land plots intended for activities on agricultural production;

- Exempt from the single land tax areas that are under agricultural use;

- Reduce the amount of single land tax on the amount of expenses actually incurred by the land user to improve the land.

List of references:

1.The official website of the Agency of the Republic of Kazakhstan on Statistics / / http://stat.kz

2.Esirkepov TA, Asainov BB Becoming a variety of forms of ownership and management in the agricultural sector in the transition to a market economy. - Almaty University "Turan", 1998. - 224.

3.Gumerov R. Agricultural Policy: the dictates of liberalist dogma to economic pragmatism / / Economic Journal. - 2003. - № 2. - S. 41-59.

4. Nazarenko B. Objectives recovery of agriculture and food security in Russia / / Economic Journal. - 1999. - № 5-6. - S. 43-51.

5. The Law of the Republic of Kazakhstan on March 31, 1998 "On the country (farmer) economy" / / Business and Law: Collection of regulations / Comp. Khudyakov, L. Davydov. - Almaty: Jeti zhargy, 1999. - S. 248-256.

6. The Tax Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" on December 10, 2008 (as amended on 01.01.2013)

7. The land tax rate will increase 1.5 times / / www.nur.kz