scholarly journals STATE TAX AUDIT IN THE TAX POLICY OF THE REPUBLIC OF KAZAKHSTAN

THE BULLETIN ◽  
2021 ◽  
Vol 6 (394) ◽  
pp. 99-106
Author(s):  
Zh.U. Tulegenova ◽  
G.K. Bekbusinova ◽  
A.B. Baymbetova ◽  
R. Turchekenova ◽  
S. Lunevski
Keyword(s):  
Tax Policy ◽  
State Tax ◽  
Tax Audit ◽  
The Republic

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

State Tax Policy, Labor, and Tax Revenue Feedback Effects

1997 ◽  
Vol 36 (4) ◽  
pp. 399-418 ◽  
Author(s):  
Peter Berck ◽  
Elise Golan ◽  
Bruce Smith*
Keyword(s):  
Tax Policy ◽  
Tax Revenue ◽  
Feedback Effects ◽  
State Tax ◽  
State Tax Policy

APPLICATION OF INFORMATION TECHNOLOGIES IN THE FRAMEWORK OF IMPROVING TAX ADMINISTRATION

2021 ◽  
Vol 3 (11) ◽  
pp. 231-236
Author(s):  
German K. Kovalenko ◽  
Keyword(s):  
Tax Policy ◽  
Information Technologies ◽  
Tax Administration ◽  
State Tax ◽  
State Tax Policy

The article examines the use of information technologies in the framework of the implementa-tion of state tax policy, analyzes the projects of the Federal Tax Service of Russia implemented with the help of information technologies, evaluates the planned projects of the Federal Tax Service of Russia.

Analyzing the regional tax policy: The Republic of Dagestan case study

2021 ◽  
Vol 27 (6) ◽  
pp. 1312-1333
Author(s):  
Zarina G. ABAKAROVA ◽  
Patimat G. ISAEVА
Keyword(s):  
Systems Analysis ◽  
Tax Policy ◽  
Positive Impact ◽  
Economic Life ◽  
Economic Relations ◽  
Advantages And Disadvantages ◽  
Policy Objectives ◽  
The Republic ◽  
Case Study Methods

Subject. We consider the economic relations that arise in the process of formation and implementation of the regional tax policy. Objectives. The purpose is to analyze the regional tax policy considering the Republic of Dagestan as a case study. Methods. The study employs methods of statistical, economic and mathematical, and systems analysis. Results. We propose measures that may be implemented in the system of tax policy of the Republic of Dagestan and contribute to its improvement in conditions of financial instability. Nevertheless, these proposals require further attention, a deeper level of design and development of testing scheme. They may also be used to study the tax policy of the region. Conclusions. The comprehensive analysis shows that the tax policy and other approaches to the regulation of the economic life of the country have advantages and disadvantages. It is obvious that the application of these tools may have a positive impact on the economy.

scholarly journals Directions for Improving the Tax Policy of the Republic of Crimea

2021 ◽  
Vol 110 ◽  
pp. 01013
Author(s):  
Tamila Kadzhametova ◽  
Asan Kerimov ◽  
Sevilya Mustafaeva
Keyword(s):  
Tax Policy ◽  
Regional Economy ◽  
Financial Resources ◽  
Budgetary Policy ◽  
Industry Level ◽  
The Republic ◽  
Near Future

The article analyzes the structure of the revenue and expenditure side of the budget of the Republic of Crimea in the current year, and the tax receipts at the industry level. The main criteria for the effectiveness of the regional tax policy are highlighted. The directions of the tax policy of the region, and measures to attract financial resources for investment in the economy of the region are analyzed. The authors propose the directions of improving the tax policy of the Republic of Crimea in the near future through the implementation of measures aimed at developing the regional economy and improving budgetary policy.

INFLUENCE OF THE TAX MECHANISM ON THE SOLUTION OF SOCIO-ECONOMIC PROBLEMS IN KAZAKHSTAN

2021 ◽  
Author(s):  
М.Ж. Даниярова ◽  
С.Б. Глазунова ◽  
M. Daniyarova ◽  
S. Glazunova
Keyword(s):  
Small Businesses ◽  
Tax Policy ◽  
The State ◽  
Social Progress ◽  
State Budget ◽  
Tax System ◽  
Economic Problems ◽  
National Characteristics ◽  
The Republic ◽  
Tax Holidays

В статье отмечается, что действующая налоговая политика как регулятор экономики, не выполняет в полной мере своей стимулирующей функции. В этой связи возникает настоятельная необходимость исследования и анализа действия механизма функционирования налоговых отношений с позиции социально-экономических проблем в сочетании с национальными особенностями Казахстана, накопленным отечественным опытом налоговой политики и сложившейся модели хозяйствования. Авторами статьи отмечается, что, будучи материальными носителями налоговых отношений, рассматриваемые финансовые ресурсы, представляют собой находящиеся в руках государства и имеющие форму фондов денежных средств целевого назначения. Их размер выступает важной характеристикой экономического и социального развития страны, а рациональное использование во многом определяет темпы общественного прогресса. Проведен анализ динамики ВВП и объема промышленности, доходов государственного бюджета Республики Казахстан за 2011-2020 годы, налоговых поступлений и размера недоимки по видам налогов за ряд лет. Выделено, что основными направлениями совершенствования налогового механизма и налоговой системы должны быть: предоставление налоговых каникул для малого бизнеса, рассрочка уплаты НДС, снижение налогообложения на дивиденды и прибыль при продаже ценных бумаг, увеличение предельного объема годового оборота для перехода на упрощенную схему взимания налогов и др. В статье предложены конкретные рекомендации по увеличению доходной части государственного бюджета, совершенствованию налоговой системы Казахстана. The article notes that the current tax policy as a regulator of the economy does not fully fulfill its stimulating function. In this regard, there is an urgent need to study and analyze the operation of the mechanism of the functioning of tax relations from the standpoint of socio-economic problems in combination with the national characteristics of Kazakhstan, the accumulated domestic experience of tax policy and the established economic model. The authors of the article note that, being the material carriers of tax relations, the considered financial resources are in the hands of the state and in the form of funds of targeted funds. Their size is an important characteristic of the country's economic and social development, and their rational use largely determines the rate of social progress. The analysis of the dynamics of GDP and the volume of industry, revenues of the state budget of the Republic of Kazakhstan for 2011-2020, tax revenues and the amount of arrears by types of taxes for a number of years is carried out. It is highlighted that the main directions of improving the tax mechanism and tax system should be: providing tax holidays for small businesses, payment by installments of VAT, reducing taxation on dividends and profits when selling securities, increasing the maximum volume of annual turnover for the transition to a simplified tax collection scheme, etc. The article offers specific recommendations for increasing the revenue side of the state budget, improving the tax system in Kazakhstan.

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