One of the priorities in the strategy of Kazakhstan’s 50 most competitive countries in the world designated by the Head of State, is the modernization and dynamism of Kazakhstan’s economy by reforming tax policies, in part to increase tax collection, simplifying the tax structure and limit the number of taxes. To increase the effectiveness of tax legislation requires the establishment of legal tax rules with the economic realities in the various fields of business, as the top priority of government economic policy is to improve the tax system. In this regard, the state is working to improve the actual conditions of taxation, mainly by improving the quality of public administration in terms of information systems implementation, launches off-site control, which allows reducing the annual tax burden to a level corresponding implemented in state tax policy. One important aspect of the tax system is – simplicity. Too complicated tax systems make it difficult to tax administration, creating obstacles to observance of such a system, and can lead to lower fiscal discipline. The tax burden is a generalized indicator of the role of taxation in society, and its numerical value is defined as the ratio of total taxes and fees to the gross domestic product. It should be noted that the role of taxation in society, even in states that are in fairly similar geographic and climatic conditions of a practical level of economic development differs significantly, resulting in a significant difference in the levels of tax burdens States.
URA will focus on “bad faith” taxpayers and, consequently, minimizing the administrative burden on the honest, the lack of “human” factor in the determination of taxpayers subject to tax audit. Of course, the introduction of the RMS did not immediately solve the problem of ordering of tax audits, and for the proper functioning of its required time and resources. Therefore, the Tax Commission is upgrading the principles of tax authorities, raising the level of staff training and capacity-performance information systems. Of these requirements depends on the frequency of inspections. To pay fewer taxes, many crushed their large enterprises to small. One person performs the founder of several companies. With new computer programs can “catch” of the founders and apply appropriate measures. Banks’ service
Concepts in tax code aimed at ensuring fairness of the tax system, its stability and predictability, to achieve a balance of the tax burden for all categories of taxpayers, and neutrality of the tax system in relation to economic processes.
Under the new tax code simpler registration of a taxpayer. There will be no need to inform tax authorities his new name, the name of the company, its new address and other information that can be obtained from other government agencies. Previously, it was considered a violation, and the tax had the right to suspend the account owner.
But on the other hand, there are negative points – it will create a lot of problems with the implementation of programs of universal declaration and adequate performance of sane citizens again, bearing in mind the absence of an overwhelming majority of the population bases of legal literacy and tax culture. Continue the family is not considered by the state as a single entity of the individual income tax, as is done in developed countries of Europe that we have adopted as a benchmark for their development.
Remains unresolved is the question of individual income tax income in the second non-working spouse, cohabiting elderly parents and minor children on income received by family members working.Worldwide, the most competitive tax system is one that maximizes revenue collection at minimum cost, both the state and business. The effectiveness of the entire tax system can be provided as from the standpoint of tax legislation, as well as from the standpoint of practical impact, reflecting the application of this legislation, as the tax authorities and taxpayers.