Among the multitude of economical management tools, that helps the State to influence the market economy, the Taxes are at the priority place. Under conditions of the market traffic, tax system is one the major economical regulators, foundation of the financial and credit mechanism, that state use to regulate the economy. Using the tax control tools, the state actively influences the economical processes that take place within the country, encouraging their development in ways that are beneficial to society. Recourses, collected through taxes, provide the state with ability to carry out the social policy, including providing of material aid to the segment of population who can’t ensure their existence.
Taxes represent the main source of government existence; therefore the government is extremely interested in the fact that all of the instruction listed in the relevant acts of tax legislation, must be carried out properly. And this applies not only to taxpayers who must accurately and timely perform their tax liabilities, but also all other persons involved in the complex and diverse operations, organization and implementation of taxation (tax agents, government, banks, etc.) as well as bodies Revenue Service. Buyer seller relationships
Tax Control – is not only the control of the full and timely payment of taxes. In its broadest sense tax control – is controlling the implementation of legislation.Monitoring compliance with the law – this is a common feature of the state, which applies to all sectors of the economy. By monitoring the observance of law in general, the state acts as a subject, equidistant from both sides of the relationship, acting as an impartial arbiter in the event of a dispute between them.
The tax control is one of the most, well-organized forms of state control. Material interest of the state, cutting the entire scope of tax control, explains the fact that the problem of tax evasion, take precedence over all other problems, both economic and social order.
Tax control has a state imperious character; it is manifested in the implementation of the subjects of fiscal control functions, monitoring and payment of legal and natural persons of taxes and other mandatory payments in accordance with applicable laws and regulations. The peculiarity is that the subjects of tax control granted judicial review of cases on the application of financial and administrative sanctions. State overbearing nature of the tax control determined by the specific of the tax offenses, based on the fiscal function of taxes, as well as the reluctance of taxpayers to pay taxes. Tax control is always held in the fiscal relations, built of the principle “power and submission”, where the controlling entity is a state institution with the appropriative authority.Therefore, no individual citizen, no labor group or even union, can’t act as a subject of tax control. Basically the control is implemented through the activities of executive power, and more specifically
– through the activities of tax authorities of the state. As you know, taxes have emerged with the division of society into classes and the emergence of statehood as the contributions of citizens necessary for the maintenance of public power. In the history of the society development, not a single government could survive without the taxes, since the performance of its functions to meet the collective needs requires a certain amount of money that can be collected only by means of taxes.
Taxes are a major source of livelihood of the state and therefore it is extremely interested in the fact that all its provisions laid down in the relevant regulations of the tax laws were properly implemented. Uninterrupted funding budgeted activities require regular replenishment of financial resources at national and local levels. This is achieved mainly due to the payment of legal and natural persons of taxes and other obligatory payments. In accordance with current tax laws and other regulations payers are required to pay these fees in the amounts specified in certain terms.
But, unfortunately, in practice, 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.
Tax Control – is a specialized (only in respect of taxes and charges) state financial control, the essence of which lies not only in verifying compliance with tax laws, but also in checking the correctness of calculation, completeness and timeliness of payment of taxes and fees, as well as the elimination of violations. 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 high-quality implementation of the legislation on taxes and fees.
Tax control can be viewed in the organizational, methodological and technical aspects. The first of these is the choice of forms of control of its subjects and objects, the second aspect includes methods for the implementation of control activities, and the third – a set of verification methods, their sequence and harmonize.
The object of the tax control can be defined as a form of monetary relations of a public character arising in the process of collecting taxes and hold violators of tax laws to justice. As for the relationship to impose taxes and fees, appeal of tax bodies, acts (inaction) of their officials, they are subject to judicial oversight or public prosecutor’s supervision.
Subject to the tax control in the first place, is the timeliness and completeness of execution by taxpayers on their tax obligations to the state. However, it should also be borne in mind that in addition to payment of taxes, the main responsibilities of taxpayers, organizations, in accordance with Art. 14 of the Tax Code of the Republic of Kazakhstan, is also conducting a duly taking into account their revenues (expenses), and objects of taxation and representation of tax authorities and their officials for documents necessary for the calculation and payment of taxes. With this in mind the legality of making primary accounting documents, registers, accounting (tax) accounting and reporting, as well as accuracy and completeness of the information contained therein about the objects of taxation is also the subject of tax control.
The main purpose of the tax control is to create a perfect system of taxation and the achievement of such an executive level (fiscal discipline) among taxpayers, tax agents and other persons, to eliminate the violation of tax laws or make them insignificant. Along with the main purpose of the tax control the aims of its separate direction are being picked out. Thus, the aim of controlling of individuals expenses is to establish compliance with their ongoing large-scale spending with the income earned, and monitoring compliance with rules on the use of cash machines – to ensure completeness of revenue funds to the organizations.