Tax control as one of the functions of government is a system for monitoring financial and economic activities of taxpayers in order to optimize it for the quality of tax legislation. According to the new Tax Code entered into force on 1 January 2009, tax control – is the control exercised by the tax authorities, the execution of tax legislation of the Republic of Kazakhstan, other legislation of the Republic of Kazakhstan, the control over the execution of which is assigned to the tax authorities.
The main objective of fiscal control – obstacle avoidance, providing revenues to the revenues of the state, the elimination of violations of the laws of the Republic of Kazakhstan. Efficiency of tax control is characterized by the level of mobilization in the budgetary system of income tax and other obligatory payments; completeness of taxpayers and taxable items, the quality of tax audits and reduced number of trials and appeals of taxpayers on the actions of the subjects of tax control, reduction in time to contacts with taxpayers.
The special role of fiscal control is also necessary for stabilizing the financial system, steady revenue budget revenues, compliance with fiscal discipline as a condition of high-quality obligations to the state of physical and juridical persons. In order to automate the process of putting tax returns since 1999 in Kazakhstan was started pilot operation of information systems (IS), aimed at improving tax administration. The final implementation of all IP in the Tax Committee of the Ministry of Finance took place in February 2003 and since that time taxpayers were able to provide records in electronic form. The transition to electronic forms of tax reporting is also due to the fact that all tax reporting forms are accumulated in a common information base on the central server of the Tax Committee, Ministry of Finance of RK. Buyers and Sellers
Centralized database eliminates duplication or loss of data and provides the transition of tax administration at a qualitative level.
Currently, all of the tax committees have IP SGMD functioning (a system of guaranteed message delivery), ITIS (Information System of registration of taxpayers, maintaining personal accounts), EFNO (electronic tax reporting forms), IS VAT (keeping the register of VAT payers, maintaining a register of invoices invoices), Isis (register for paid income taxed at source), EKNA (electronic monitoring of tax audit), SONO (the system is processing tax returns), which allow to quickly and accurately to receive tax statements electronically. All these systems are divided into the software of the taxpayer (client) software and the tax authority. With a client application to enter data in tax returns, then they are sent to the server or the tax committee of the tax authorities on a magnetic medium.
These systems allow the taxpayer not only to fill in and send the tax return, but also to gradually move to remote communication with the tax authorities.
Thus, delivery of tax returns electronically greatly simplifies delivery of the reporting taxpayer, and the maximum automates the process of entering the tax reporting information database of the tax authorities. Electronic processing of tax returns and creates the conditions for automatic off-site control of the information contained in various forms of tax reporting, what kind of offers, remote interaction and two-way communication with the tax authorities.
Despite all these improvements, which are the tax authorities the problem of deviation of taxpayers from paying taxes and other obligatory payments to the budget is the most up to date. Tax reductions in any form, whether tax evasion or tax optimization, is active and fierce opposition from the state.