Improving the Effectiveness of Tax Administration through the Example of the Republic of Kazakhstan

By Turuntayeva, Albina; Tlegenova, Fatima et al. | Journal of Legal, Ethical and Regulatory Issues, January 1, 2019 | Go to article overview

Improving the Effectiveness of Tax Administration through the Example of the Republic of Kazakhstan


Turuntayeva, Albina, Tlegenova, Fatima, Kassiyenova, Kulyash, Abrakhmatova, Gulnara, Radzhapov, Anarbai, Alshymbek, Dauren, Journal of Legal, Ethical and Regulatory Issues


INTRODUCTION

Taxes are the main source of the national budget revenues. That is why, the compliance with laws and regulations in the field of taxation can speed up the development of normal and legal system of paying taxes and other mandatory payments. It is especially relevant nowadays, when the financial crisis broke out in a range of countries (Economic Development of CIS countries, 2018; Clark & Wójcik, 2018; Petmesidou & Guillén, 2015; Pronina et al., 2018). The funds that allow the he state needs to properly carry out its functions in stabilizing economics and financial system must be raised and directed into the fields that need state funding and support (Brondolo et al., 2008). Besides, the role of government bodies of tax control is very important. Their tasks include collecting the taxpayers' funds and controlling the timeliness and correctness of paying taxes and other mandatory payments (Serikova et al., 2018). All these responsibilities must be carried out in accordance with the above mentioned laws and regulations. The correctness and strictness of their compliance can speed up the development of a normal and legal system of paying taxes and other mandatory payments.

Taxes are the main source of the national budget revenues (Meyer et al., 2015; Bradbury, 2018; Hernoko et al., 2018). Their complete and smooth flow is impossible without an effective tax structure in a state. When defining the trajectories of modernizing domestic economy, the state needs to improve the functions of tax administration (Junquera-Varela et al., 2017; Keen & Slemrod, 2017). Thus, scientific researches of improving the forms and methods of tax processes administration under the conditions of innovative economic modernization become especially significant.

The norms of a tax act allow to organize a rational system of tax administration and to apply it to the whole tax mechanism (Lewis, 2015).

Tax administration that is associated with paying taxes requires an accurate definition of a tax and understanding of its components. Tax as a certain financial legal category requires constant administration. This is associated with voluntary basis of paying taxes. Besides, tax is a legal, economic, political, financial and social category. The issues of legal control and regulation of taxation are one of the most relevant in economic and social life of each nation (Konvisarova et al., 2015). This is conditioned by the new economic phenomena of certain countries where economic management requires an active use of financial mechanism tools, including taxes (Law and Regulation, 2011). For example, according to the Article 555 of the Tax Code of the Republic of Kazakhstan, tax administration requires the tax bodies to carry out tax control; to ensure the fulfillment of a tax liability that was not timely met and to apply the measures of a forced collection of tax debt; to offer public services for taxpayers (tax agents) and other authorized bodies in accordance with the legislation of the Republic of Kazakhstan (Law and Regulation, 2017).

A strengthened role of the state in managing economic and social processes predetermines the significance of tax collection both as a way of providing power structures with necessary funds and as an element of the system of state influence upon economy.

According to the economy theory that was offered by Laffer (2004), alleviation of taxation burden leads to a significant economic revival. Laffer curve shows the connection between the tax rate and the amount of tax revenues. According to it, lowering of the rates to an extreme point decreases the amount of budget revenues (Laffer, 2004). Nowadays, the financial flows are mainly concentrated in big cities, such as Almaty and Astana, as well as in oil producing regions. On the one hand, this is associated with the internal corporate interests of the major taxpayers who have predetermined the concentration of funds in the financial centers of Kazakhstan. …

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