Directions of tax policy the RK at the current stage.

Tax policy in Kazakhstan aimed at improving tax culture: given the fact that the state has the aim of entering the top 50 most competitive countries of the world, the level of tax culture of developed countries should be the benchmark for the further development of Kazakhstan's society. Tax policy is aimed at: - Increasing the efficiency of tax control, for achieving the desired results of the measures taken to reduce the size of the shadow economy and the discipline of taxpayers to comply with tax laws role in the work of tax authorities is an effective fiscal control. - Simplification of tax laws to ensure complete collection of taxes required optimization and simplification of the current system of taxation.

Currently, there are problems in terms of tax administration, expressed in dissatisfaction of the quality of the taxpayers in the providing of tax services and low public awareness on the issues of tax law and tax obligations.

In this regard, there is a need for more work in the following areas: - Increase public awareness of tax issues: to achieve the desired results of the measures and the formation of a positive image of the tax service needs constant interaction with the public through the media, seminars, workshops, publication of brochures and booklets. - Improving the quality of tax services: the quality of tax services to conform to international standards.

10.The tax mechanism and it`s structure.

Tax mechanism includes the forms and methods of organization of tax legal relations and the ways of their quantitative and qualitative manifestations through levers, links and elements. The creation of a tax mechanism is a sequential process, which includes the following stages: • development of the mechanism, that is the definition of tax relations, ensuring the accomplishment of the objectives and goals of the tax policy at the present stage; • the practical application of the tax mechanism; • verification of the compliance with the established forms and methods of tax relations, the collection of information, conducting the control measures to determine the positive and negative sides of the actions of the tax mechanism; • analysis of the existing tax system, its assessment and development of proposals on further improvement of the mechanism. Tax mechanism is a combination of organizational and legal standards, methods and forms of the state tax administration through the system of various super linear instruments (tax rates,tax benefits, methods of taxation, etc.). The elements of the tax mechanism with the quantitative parameters, can be attributed rates, the amount of tax benefits, the share of withdrawal of part of GDP by means of taxes in the budget, the level of taxes collected, etc. From a scientific point of view, the tax mechanism is the area of tax theory, трактующей this concept as an economic category, that is, as objectively necessary process control redistributive relations formed with the common part of the created in the production of national income

11. Arthur Laffer's theory. American economist Laffer identified the natural law characterizing the relationship between the tax burden and income of the state. Summarizing the statistics of different countries, he justified the conclusion that the reduction in tax rates can stimulate the growth of production and, therefore, broaden the tax base. In other words, at a lower rate the state will receive more income, as high taxes stifle production, depriving businesses of working capital and investment. This natural law is expressed by the Laffer curve. 1) the curve is an arch, and shows that the best economic result best achieved when taxes are optimal. 2) The optimum percentage of seizures is determined according to the folding of each country economic conditions. As the famous Laffer curve, the tax cuts can stimulate the growth of production and, therefore, broaden the tax base. The higher the taxes, the less economic activity.

Date: 2015-12-11; view: 957