6.Stages of tax system rk formation:

First stage of tax reform(1992-1995).In KZ are functioning more than 40 types of taxes:

1.State Taxes

2.Compulsory Taxes

3.Local Taxes

Second Stage of tax reform (june 1995-1999).In this period number of taxes reduces to 11.They were subdivided into state and local taxes.From 1996 made more than 30 amendments in Law “On taxes and other compulsory payments to the budget”.Number of taxes and levies increase to 18 and characterizes by creation good conditions for activities of subject of economy,which lead to sustainable tax base.

Third Stage of Tax Reform(2000-2007).Development of the tax project New Tax Code.It consist from 3 parts:general part, particular part, tax administration.Extension of tax base leads to increase of income to tax budget.

7. The characteristic of a current state of tax system of Kazakhstan. Taxation principles on Tax Code RК. The current tax system of the Republic of Kazakhstan is characterized by the following features: - Is based on the Code; - Built on the same principles, the same mechanism for the calculation and collection of payments. Kazakhstan's tax system has a number of disadvantages: - Fiscal approach to taxation, i.e. when deciding on the introduction of taxes in the first place, is considered their ability to replenish the budget and ignored the regulating function of taxes; - Instability of the tax laws; - A high level of corporate taxation. Despite these disadvantages, the tax system has the following positive aspects: - Establishes the common rules for the taxation regardless of organizational and legal forms of business entities and individuals; - In spite of the difficult conditions of formation is mainly responsible to requirements of the market; - Built with the international experience, and enables Kazakhstan to join the global market and to engage in international economic relations. Principles of taxation: The Principle of the Obligatory Nature of Taxation. The taxpayers shall be obliged to perform tax obligations, the tax agents — the obligation of the assessment, withholding and transferring taxes in accordance with the tax legislation of the Republic of Kazakhstan in full volume and within established time. The Principle of Certainty of Taxation. Taxes and other obligatory payments to the budget of the Republic of Kazakhstan must be well-defined. The Principle of Fairness of Taxation. Taxation in the Republic of Kazakhstan shall be universal and obligatory. It shall be prohibited to grant tax privileges of individual nature. The Principle of Unity of the Tax System. The tax system of the Republic of Kazakhstan shall be uniform in the entire territory of the Republic of Kazakhstan with regard to all taxpayers (tax agents). The Principle of Publicity of Tax Legislation. Regulatory legal acts which regulate issues of taxation shall be subject to obligatory publication in official publications.

8. A tax policy: the purpose, the basic types.

The tax policy shall mean a set of measures for the establishment of new and the abolition of effective taxes and other obligatory payments to the budget, the alteration of rates, items of taxations and items associated with the taxation, the tax base on taxes and other obligatory payments to the budget for the purpose of ensuring the financial demands of the state on the basis of observance of the balance of economic interests of the state and the taxpayers. Objectives of the tax policy is reduced to the provision of state financial resources, create the conditions for regulation of the economy of the country as a whole., smoothing arising in the process of market relations of inequality in income levels of the population. The totality of the tasks of the personnel policy can be divided into two groups:

1) Fiscal - mobilization of funds in the budgets of all levels for the security of the state necessary for the performance of financial resources

2) Economic (regulatory) - is aimed at raising the level of economic development, revival of business and entrepreneurial activity, assistance in solving social problems.Types of tax policy: type 1 - high level of taxation, i.e. policy, characterized by the maximum increase of the tax burden. When choosing this path, there will inevitably be situations, when the rise in the level of taxation not accompanied by increase of revenues of the budgets of various levels.

2 type - low tax burden, which the state takes into account not only their own fiscal interests, but the interests of the taxpayer. Taxes are reduced, less social programmes. 3 type - tax policy with a significant enough level of taxation as for corporations as well as for physical persons, is compensated by the high level of social protection.