Practice in tax department in almaty

      Improvement of each of these elements will allow to improve

organization of tax control.

     Existence of effective system of selection of taxpayers will allow to choose the most optimum direction of use of personnel and material resources of tax inspection.

     Improvement of forms and methods of tax control has to happen in the following directions:

- increase in number of joint checks with bodies on the tax

to crimes;

- repeated checks of the enterprises which have allowed concealment of taxes in

large sizes;

- carrying out cross checks;

- use of indirect methods of calculation of taxable base at

existence of legislative norms.

     Work with shots also is necessary part of improvement of forms and methods of tax control. Here transition to mark evaluation of the work of tax inspectors looks perspective.

     Development of methodological bases of identification of the hidden nedopostupleniye of taxes and other obligatory payments is of great importance for minimization of negative processes in the economic sphere in the budgetary system. Studying of receipts of tax payments in budgetary siskty for the two-year period (2012 — 2013гг. ) on the example of separately taken tax inspection, allowed to characterize an all-economic situation in the Russian Federation and to reveal the main tendencies of its development. Besides, the major factors influencing receipt of tax payments were defined, and measures for increase in fullness of the budgetary system of Kazakhstan are offered.

     Distinctive feature of system of the taxation — is its close interrelation with economy: its structure, really developing proportions, and also orientation to the purposes of its development. Level of a collecting of tax payments in the budgetary system is defined, first of all, by a condition of national economy. If level of tax withdrawals exceeds possibilities of national economy, there are objective prerequisites for formation of a shortage. Therefore the fullest compliance of tax system to the social and economic priorities accepted in society is the extremely important when forming the favorable environment for development of economy of RK.

     In the report the assessment of efficiency of examination carried out by tax authorities in 2012, 2013 is given. In research materials RK around the city are used by Alma-Ata. The main principles of tax reform consist in a of conditions of the taxation, decrease in the general tax burden and simplification of tax system. Thus the system of administration of taxes has to provide decrease in level of expenses of the tax legislation, both for the state, and for taxpayers. In perspective development of tax system effective tax control takes more and more important place as one of the few, but extremely effective economic functions of the state in the conditions of economy of market type. Receipt of payments by results of carrying out control actions occupies one of the main places when planning all receipts in the budgetary system of the Russian Federation of taxes and fees, along with providing revenues of budgets, increase and ensuring stability of tax revenues. Efficiency of tax control in many respects depends on the qualified planning of the measures directed on overlapping of channels available in the tax legislation of leaving from the taxation. Tax control is aimed at the highest mobilization of taxes and fees in the budgetary system.

     Naturally, the presented list of ways of improvement isn't exhaustive. It is necessary to look for the further directions of improvement of examination of tax inspection, thus mobilizing efforts on above mentioned directions.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Literature

 

1.  Civil Code of RK - M.:  INFRA-M,

2.  Tax code of RK.

3. Zakon.kz

4. Salyk.kz

6. To the resolution of the government of PR of 03.09.2003 No. 102 "About an order and terms of carrying out restructuring of accounts payable

legal entities on taxes and fees, and also debt on to the added penalty fee and penalties before the federal budget"// electronic help legal system "Consultant Plus"

7. The republican law from 21.11.2005г. No. 12 "About accounting" -

M.: INFRA-M.

8. The republican law of 26.10.2006 No. 127 "About insolvency

(bankruptcy)"//electronic help legal system "Consultant

plus"

9. Analysis and planning of tax revenues: the theory and practice / under the editorship of F.K. Sadygov. - M.: Publishing house of economical and legal literature.

2004 . Page 347

10. Alpatov Yu.F. Increase of efficiency of examination -

important task of tax authorities//Tax messenger. -2009 . -№ 1. - Page 3-8

11. Astakhov. The accounting (financial) account - M.: INFRA-M, 2011

12. Barulin St. Taxes and taxation. Part 1. – Saratov. 2004 . Page 35-37

13. Bryzgalin A.V. Pressing questions of tax control//Taxes and

financial right. 2002 . No. 6 - Page 10-13

14. Volvach D. V. improvement of tax administration

credit organizations//Tax policy and practice. 2004 . No. 5 -

С.24-29

15. Georgiev V. N. Otkuda in the budget the income? // Audit - 2005 - No. 5 - Page 2

 

 

 

 

 

 

 

 

 

 

 

 

 

Appendix 1

Dynamics of the main indicators of examination of tax authorities from 2012 to 2013

Around the city Alma-Ata

	meaning			structure (%)			Rate of a gain, %
	2013	2012	2013	2013	2012	2013	2013	2012	2013
1.Number of the taxpayers consisting on the account in tax authorities (all):       including: 1.1  legal entities 1.2 natural persons	38413	42390	37528
	32250	35670	30388	1,1	1,1	1,2	1,03	1,1	0,8
	6163	6720	7140	6,2	6,1	5,2	1	1,09	1,06
2. It is checked documentary legal entities from total of the taxpayers consisting on the account in tax authorities	129	127	136	0,03	0,06	0,01	1	1	1,07
3. Number of the enterprises at which violations at documentary checks are revealed	127	127	136				1	1	1,07
4. It is in addition added by checks of the sums of taxes (on all taxpayers) one thousand / tg. :      including: 4.1. it is reduced by checks 4.2. it is additionally accrued by checks	720385	846900	702823
		24365	54773	111443	0,03	0,06	0,04	1,9	2,3	2
		458236	569758	394215	0,6	0,6	0,5	1,1	1,3	0,7
5. From the sums in addition accrued by checks of the sums of taxes it is added on checks of natural persons of one thousand / tg	13424	75122	13145	0,01	1,3	1	4,4	5,5	0,2
6 . From the sum in addition accrued by checks of the sums of taxes it is added on checks of legal entities of one thousand / tg	382483	484190	249077	1,2	0,9	1,3	1	1,3	0,5
7. From the sum in addition accrued by checks of the sums of taxes it is revealed by one thousand / тг: 7.1 documentary checks 7.2 cameral checks
	395907	491702	262222	0,5	0,7	0,9	1	1,2	0,5
	324478	355198	440601	0,1	0,4	0,2	1	1	1,2
8. It is brought to administrative responsibility: including 10.1  officials 10.2  natural persons
	1588	1163	1686				0,8	0,7	1,4
	1	0	0
10. Quantity of cases of stay of operations in financial credit institutions	15151	29963	28287				1	1,9	0,7
11. Quantity of the materials sent to law enforcement agencies	0	0	0
12 . Shortage on tax payments of one thousand / tg.	800700	919414	737322				1	1,1	0,8
13 . Receipt on tax payments of the consolidated budget of Kazakhstan by one thousand / tg.	9346367	8120209	13448932				0,8	0,9	1,6
14 . Coefficient of accumulation of a shortage (shortage / receipt on tax payments) %	0,09	0,1	0,06
15 . Coefficient of a gain of a shortage (a shortage gain for period / receipt on tax payments) %	0,01	0,012	-0,01