The economic content of government revenue Prepared

The economic content of government revenue { Prepared by : Kumisbay Aray Tashmetova Gul’nar Karimkhan Botagoz

Plan: 1. The essence of government revenue 2. Classification of government revenue 3. State income policy 4. Local taxes and fees in public revenues 5. Conclusion

Government revenue - is part of the national income, reversing the process of distribution and redistribution through various types of revenue in the property and custody of the State in order to create a financial framework for the implementation of its objectives for the implementation of social and economic policy, defense and security, and also necessary for the functioning of government.

Under the government revenue is a system of economic relations, the process of which form a collection of funds coming to the state to create the material basis for its functioning. Income - difficult economic category, which works in close collaboration with the finances. Revenue - the result of the activities related to the cost of funds (regardless of when they were committed. ) Revenue resulting from the production, trade, intermediary, a focus and appear on the stage distribution of newly created product and services.

Dialectics of income is that they may have an intermediate character, that is, after its formation are entering a new phase of the distribution, or it may serve as the final income, moving to a new stage of reproduction the exchange (under the final income refers to income used directly on the accumulation and consumption). Intermediate nature of income reflected in the fact that the income of one business entity formed by the costs of the other: for example, the cost of the business sector in income tax revenues are state or government spending on social needs are individual income groups.

The allocation of the gross social product formed the primary income of the state, companies, business organizations and the public. Primary income are complex processes of distribution and redistribution, in which an important role is played by finance. These processes form funds of funds, primarily the state budget. Through Finance withdrawn portion income to meet national needs, subject to the distribution of income (profit) companies - one part of it comes to the budget, the other remains in the enterprises and used onfarm needs

The economic nature of government revenue and the organization arise from economic, political, and economic role of the state. For each socioeconomic formation characterized its inherent system of government revenue due to the level of development of commodity-money relations, the method of production, the nature and functions of the state.

Formation of government revenue is with the active participation of the state: it sets the share of net income of the company centralized by the budget and leave the business entities, as well as concentrating part of personal income and other assets of the Company. State is the owner of the means of production and, consequently, the surplus product. In these conditions, a significant source of government revenue is income from state property. Part of government revenue generated by the proceeds of the business sector, cooperative organizations and the population mobilized by the tax system of the State to meet the needs of the whole people.

Income from state property include: 1) income of public enterprises and organizations in the form of gross income (profit), value added tax, excise duties, customs revenues; 2) income from state property (from public housing, land, forests, water, land other natural resources, the proceeds from privatization of state property); 3) income from fee-based services provided by government agencies and organizations (registration fees, fees for checking, marking and examination of measures and measuring instruments, the fee for reviewing and marking of precious metals), and the fee for non-economic services (state duties, collection of traffic police , application fee for trademarks); 4) special funds of public institutions, including the rent of the premises, income and other auxiliary enterprises.

Necessary to distinguish between the concept of "state revenue" and "public financial resources. " Financial resources - a combination of funds held by the state, enterprises and business organizations on a particular point in time. The concept of "financial resources" on the content broader than "gover

Government revenues have their source in the national income, and the financial resources are mobilized in the distribution and redistribution of the total amount of the gross national product. Public purposes provided the collection of all financial resources of the state. Have different meanings the term "public revenue" and "income of the state budget, " the latter are part of government revenues, in addition, in the state income includes all gross income of public enterprises and organizations, and in government revenues - only part of the net that is raised in the budget.

Sources and types of government revenues, and the value of each of them depends on the country's economic system. Fundamental to the formation of state and local revenues are the provisions of the Constitution of Kazakhstan, as the basis for fixing the economic system of a variety of forms of property, providing them with the state equal protection guarantees of citizens' property created as a result of their participation in the social production of their own farms, receiving other income on terms consistent with the legislation.

Classification of government revenue to a deeper understanding of their economic nature, structure and target orientation, principles of formation, that is, the whole system of government revenue. Depending on the legal registration of ownership government revenues consist of: 1) The income of public enterprises and organizations; 2) tax revenues private business sector; 3) tax payments of the population; 4) The tax revenue of cooperative and collective organizations and enterprises; 5) The tax revenue of public organizations.

Depending on the scope of creating state revenues are classified: 1) the income generated in the sphere of material production; 2) the incomes of the non-productive sphere. Financial content state revenue share on: 1) tax; 2) non-tax (funds from privatization, the proceeds of money-commodity lottery, etc. ).

State income policy in recent years has been directed at them as a means of curbing consumer demand contraction and the fight against inflation. Regulation and redistribution of income gradually ceases to be a state function. Gone public support of the population in the form of subsidies for housing and communal services, public transport, children's products, bakery products. Significantly reduced the number of recipients of state benefits. The new pension system shifts the focus placed on improving their own age on the shoulders of the population. State now directly controlled only salaries of public sector employees. In this case, wage rates and salaries are determined based on the minimum wage, which is the basis of all of the organization of wages on the unified pay scale (UTS). State control over wages by economic activity may be restricted legality of earnings and taxes.

Local taxes and fees in public revenues Under the local taxes and duties are understood mandatory payments of businesses and individuals through the budgets of local governments on the terms and conditions established by legislative acts. The characteristic features of the tax system are: The multiplicity of tax payments. Dominance in the local taxation of direct taxes. No restrictions for levying local taxes. Absence for the majority of local taxes and fees regulations of the Ministry of Finance and the State Tax Committee of the Republic of Kazakhstan. Payers of local taxes and fees act both legal entities and individuals. Local taxes and fees required by law to complement existing state taxes. This allowed more fully take into account the diversity of local needs and the types of revenue for local budgets. The local governments will receive the following taxes and fees: 1. Land tax. 2. Property tax businesses and individuals. 3. Vehicle tax. 4. Fee for the registration of individuals engaged in entrepreneurial activities, and entities 5. Fee from auction sales

Conclusion Part of the national income in the form of various cash payments and receipts sent to the state. As a result, the state has their income, that is, public revenues. They are owned by the Republic of Kazakhstan. Manage their respective state authorities. In addition, have their own income, cities and regions, and members of the administrative-territorial units. Are municipal (local) revenue management and administration of which are run by local authorities. The concept of public revenue can be considered in a broad sense, encompassing revenue budget system and budget state funds, and income of public enterprises, which remain in their possession. Perhaps the use of the term in a narrow sense - as income included in the state treasury, that is to be added to the budget system and state funds. The system of public revenues of Kazakhstan and its governing legislation are in a difficult process of becoming, by economic and political changes in the country and related crises.

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