• • • A tax (from the Latin taxo; "rate") is a financial charge or other levy imposed upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state to fund various public expenditures. Taxation mechanism - one of the most difficult in any economic system. Taxation of the most important method of state regulation of its effectiveness depends on the success of social and economic policy. Taxes (in the old days they were called "taxes"), along with the spoils of war and duties, are perhaps the most ancient way of getting state money itself. Known prerevolutionary financier PP Hansel about it notes that "in the ancient world were well aware of the techniques of taxation, various inventories and sophisticated methods of recovery. "
• • • Taxes are the main source of livelihood and the state financing its activities. For this purpose the state creates its tax system, which includes a set of taxes of various kinds. In this case, for each tax payer are determined by its object of taxation, rates, procedure and payment of benefits. Formed as tax structure - a system of specialized tax bodies with powerful government responsibilities (particularly in terms of tax control). The main objective of the tax authorities is to ensure full and timely flow of tax revenues, as well as perform other financial obligations to the state in the amount and terms set by the tax legislation.
• Tax - it is a complex entity having a specific internal structure, consisting of the elements: • Elements of the tax are as follows: • 1) the subject of the tax; • 2) the object of the tax; • 3) The rate of tax; • 4) the procedure for payment of the tax; • 5) tax benefits.
• • • There are legal and economic features of the tax. To the legal grounds of the tax include: - The establishment of the state tax; - The existence of a tax, only in the legal form; - The establishment of appropriate authorities and tax acts to be legal form (a sign of tax law); - The coercive nature of the tax; - Tax is a compulsory payment; - Payment of taxes is a legal obligation; - Generating tax stable financial obligations; - The validity of withdrawal of money; - Providing tax measures of state responsibility; - The presence of state control over the payment of tax. • • • • The economic characteristics of the tax are as follows: - Acts as a tax payment to the state; - Irrevocable; - Non-equivalent; - Sustainability of the fiscal relations; - The presence of the object of taxation; - Definition of the subject of the tax; - A tax return; - Fixity of terms of payment; - Income tax is a state; - A change of the form of ownership for tax purposes. Taxable person - a person that is a legal obligation to pay the tax, the manner and time stipulated by its tax obligation. The object of the tax - is a legal fact, by means of which the law determines the legal existence of the tax liability.
• Taxes, operating on the territory of the Republic of Kazakhstan, are divided into direct and indirect. Indirect taxes include value added tax and excise duties. Other taxes are direct taxes. • Indirect taxes - a tax on certain goods and services. Ie indirect tax - tax where the taxable person shifts the burden of taxation on the other person acting his actual payer (carrier tax). • Direct taxes are paid directly to the subject of tax (income tax, real estate tax) and is directly proportional to ability to pay. • As the benefits of direct taxes G. Karagusova notes the following: • • direct taxes give the state a true and certain largest tax; • • direct taxes can better take into account the actual solvency of the payer than indirect taxes; • • If the payment of direct taxes the state directly in contact with the media and the tax can accurately determine their duties; • • direct taxes mainly levied on the income of the taxpayer. • Indirect taxes are dangerous unpredictability of its impact on different sectors of the economy.
• • • • Depending on the form of payment of taxes are divided into natural and cash. Monetary form, as noted above, is the predominant form of payment of the tax. However, as in the past, and the present known and natural taxes. Thus, the decree on taxes allows the natural form of tax mining companies as a share of products produced at a rate determined by the subsoil use contract. Depending on the level of their territorial taxes are divided into national and local. By national taxes include: 1) the income tax on legal entities and individuals; 2) value added tax; 3) excise duties; 4) tax on securities transactions; 5) Special charges and taxes subsoil. Local taxes and fees include: 1) land tax; 2) the tax on property of legal entities and individuals; 3) tax on vehicles; 4) The fee for transactions in securities; 5) fees for the right to engage in certain activities; 6) fee from auction sales. • The division of taxes on national and local are usually determined by two factors: who set tax (central and local) and revenue sources, it is a budget (central or local).
• • • Our young sovereign state makes the first steps in fiscal policy. On a clear understanding of what should be a tax system depends on the success of the tax laws of the state. Developed by the Government of Kazakhstan tax system, unfortunately not effective enough, as it negatively affects the development of entrepreneurship, which significantly reduces the domestic consumer market. It is based on the prevailing today's economic, political and social situation in Kazakhstan concept of taxation must first solve the following main tasks: - Stability and balance the state budget - Formation of anti-inflationary mechanism and ensure the stability of its currency
• • • Based on the current date on the economic, political and social situation today in the Republic of Kazakhstan, the concept of taxation in the first place, should solve the following main tasks: - Stability and a balanced budget; - Formation of anti-inflationary mechanism and ensure the stability of property, currency; - Provision of large-scale investments; - Comprehensive stimulation of business activity of all business entities regardless of ownership. Solving these problems will achieve economic and social stability in the Republic of Kazakhstan.