- •2.Bases of construction taxes. Classical principles of the taxation of Adam Smith.
- •4.Principle of the taxation of a.Vagner.
- •6.Stages of tax system rk formation:
- •8. A tax policy: the purpose, the basic types.
- •9. Directions of tax policy the rk at the current stage.
- •10.The tax mechanism and it`s structure.
- •12.The economic collateral of property tax.
- •16. The ground Tax in kz:the calculation and collection mechanism.
- •17. Economic essence of the value-added tax. Advantageous and disadvantageous of vat.
- •18. The vat: construction bases, the calculation and collection mechanism.
- •20. Corporate income tax: the classification characteristic, bases of construction and the collection mechanism.
- •22. The classification characteristic of individual income tax. Systems of the personal income taxation. See to 23. Bases of construction and collection of individual income tax in Kazakhstan.
- •24. The social tax: the calculation and collection mechanism.
- •26. Special tax modes in rk: the patent, the simplified declaration (bases and criteria of application).
- •28. Taxes and special payments of users of mineral resources (kinds and the application mechanism).
- •30. Tax administration.
30. Tax administration.
Tax administration - the most socially expressed sphere in which the state interacts with the population and business. Certain drawbacks or shortcomings, which can lead to reduction of receipts of taxes and other obligatory payments to the budget, increase the probability of tax offences, will ultimately have a negative effect on the economy of our country.
In connection with this, the modern technology of the tax administration is determined the following principles:
self-Declaration by the taxpayer of the tax base and the calculated amount of tax;
«friendly» environment interaction between tax authorities and taxpayers;
continuous, reliable and effective control over the correctness of calculation and timeliness of payment of taxes and other obligatory payments by taxpayers.