The topicality of research is caused by active development of tax control institute in the system of financial and tax law. While constant growing of state needs in financial means the mechanism of taxation should work perfectly.
If it doesn’t happen, tax sources exhausted, the state has to look fornon – tax earnings, and the domestic and foreign debt are increased.
Dissatisfaction with government policy and unwillingness to pay taxes have deep historical roots, which objectively requires constant improvement of methods of taxpayers and tax collection. Payday Loans Online
Unfortunately, usually legal and natural persons allow late payment of taxes and other mandatory payments in connection with a number of objective and subjective reasons. In this regard, today’s tax authorities face a serious problem
– the control over the accuracy, timeliness and completeness of tax collection and its improvement.
This function is performed by the tax control. It defines the need of improving tax administration at present.
Features of tax control, its role in tax system of Kazakhstan Republic, and its problems, perspectives of its development are under study in the works Bekbolsynova A.S., Idrisova E.K., Kramarenko T.N., Zaripov A.N and so on.
The Main Scientific Results
• On the basic of analysis in functioning and developing tax system of Kazakhstan republic are revealed necessity and content of tax control, defined control functions in tax organizations and problems of its improving.
• On the bases of analysis in automazation process of tax and customs administration revealed, that sending of tax report by e-mail effeciantly makes the procedure be simpler for taxpayers and automatized the process of entering tax report into informative base of tax organizations. Electronic processing of tax report provides conditions for realizing automatization of information control, including in different forms of tax reports. It provides distant interaction and bylateral relations with tax bodies.
Implementing automatization of all tax process is crucial at present. Because of boom growth of economy in republic there is sharp increasing a number of entrepreneur and organizations and that is why there is some difficulties in providing tax report in paper.
• Worked out suggestions on improving tax administrations and ways of perfecting thematical check with using informative system.