Economic /7. Accounting and audit

Senior teacher: Nyikanbayeva A.I, student Olzhabayeva D.M.

Karaganda Economic University of Kazpotrebsoyuz, Kazakhstan

Tax union problems and their possible olutions

Kazakhstan, having trade and economic relationships with practically all the countries of the world (192 countries out of 202), is becoming a zone of growing international competition and over the last years it faces rigid rivalry.

This is natural in the context of globalization. The global economy, rapidly growing, is constantly in search of the best ways of development, both for consumers and producers. Entrepreneurs, businesspeople from all of the countries strive to achieve the removal of barriers and obstacles to the movement of their goods, especially in foreign markets. At the present time requirements for the level of openness of national economies have increased significantly. That is why the signing of the agreement on the Customs Union of Belarus, Kazakhstan and Russia became a new stage of the integration process with a nice outlook and high potential viability. As for the problems arising in connection with the Tax Union, they can and should be solved. Governments of member states of the Customs Union and Common Economic Space should simplify the procedures for certification of goods produced in the territory of one country and exported to the territory of another country within Tax Union. An actual problem in the Customs Union is Recertification of Kazakhstani goods. In other words, if the item is not included in the consolidated list of goods of mandatory certification, it receives additional certification of conformity in Kazakhstan.

Then Russian importers have to re-gain the certificate of conformity for the same goods in the Russian Federation, otherwise sellers will not be allowed to sell their goods. Yet another problem is the licensing procedure for the import of products of manufacturing enterprises. That is, if the raw material is imported into the territory of Kazakhstan of the TU, it is imported with its certificate of conformity. But on the territory of Kazakhstan the raw material needs to be certified again. After that products made from the raw material are necessary to be re- certified. Thus, a double, or even triple certification occurs.

The third problem is the design of a certificate of origin for each shipment of goods. Until now, the practice when exporting, supplying the same product to several customers, every time style certificate has been preserved. For example, if the goods are delivered by fifteen suppliers, it is necessary to formalize all fifteen certificates, which can be translated to logic with difficulty.

Consequently, it is necessary to carry out the optimization procedures and furthermore to create conditions for enhanced cooperation between the countries of the Customs Union.

One can suggest that on the intergovernmental level a more appropriate mechanism for certification needs to be created, because initially the Customs Union does not create barriers to create conditions for cooperation between our business - structures. In addition, within the framework of the Customs Union there is a range of issues in the tax area.

For example, when our Kazakhstani exporters supply goods to the CU countries, they have to confirm the export of goods to our tax authorities by providing confirmation of VAT importers. And our exporters do not have any leverage on the same Russian importers, so it certainly imposes certain additional obligations on our producers.

Another problem is the recognition of the date of import. In accordance with the regulations of the date of the import conditions it is the date of crossing borders. Producers say that this point should be optimized. For example, the date on which a date of posting on the import of stock needs to be recognised, because those documents are issued at border crossings and transportation companies and exporters do not have these documents in hand. So here, too, one needs to consider everything to optimize the mechanism of export-import supplies.

Also there is a number of problems arising with the taxation of rail transportation through the territory of the Russian Federation. Russian Railways levy for transportation of Kazakh producers a tax of 18 percent , so Kazakh businessmen now pay out of pocket almost 30 percent VAT: 18 - Russian VAT plus 12 percent – within Kazakhstan. Naturally, this affects the growth of the prices of goods , so the agreements that were reached at the international level to create the conditions for the free movement of goods and services, in fact, needs to be executed.

According to the summary information from the press many producers complain that with the beginning of TC increased administration costs of export-import operations. That is, when customs clearance is a strong supply of goods detail. All this leads to the payment of additional fees for customs clearance. Thus, excessive detail leads to an increase of additional sheets, and a "pretty penny."

It turns out that these administrative costs lead to the increase of costs associated with the production of products and goods. Thus the goods are becoming more expensing for all the participants of foreign economic activity: both importers and exporters. Inflation for 2011-2012 has been estimated to be, in annual terms than 7-8 per cent in the country and to a greater extent it is affected by food. All this is due to the fact that some issues of interstate cooperation today remain unregulated.

In addition, a special facility for regulating the activity of small and medium-sized businesses is recommended to be created. The main tasks of this body should be addressing the elimination of administrative barriers to SME development, creation of the conditions in part to improve its competitiveness and to adapt to new economic conditions, the conditions of the Customs Union and the Common Economic Space since 2012.

Creating conditions for development of the business sector in the country - this decision several objectives: first, adaptation to new economic conditions, and secondly, social issues, the creation of new jobs. So today the most important priority in the economic policy of Kazakhstan is implementing real support domestic producers and creating conditions for increasing competitiveness in the functioning of the customs union.

Literature:

1.Customs union of the customs code of the Republic of Kazakhstan

2.S.D.Tashenova. Accounting and analysis of foreign economic activity. - Economic. Almaty, 2012. – 360p.