Finance

Omarova, DBA

raised in the certain sizes and in established terms.
Principles

of taxes:
The principle of fairness (equity) in taxation.
Principle of simplicity.
Definiteness of the taxes.
Minimum of tax privileges.
An economic acceptability.
Comparability of tax rates on the basic kinds of the taxes with other countries- partners.

state budget.
The redistributive functions- consists of redistribution of a part

of the incomes of the various companies for the benefit of the state.
Regulating- arises with expansion of economic activity of the state.
Control functions.

kinds of the taxes raised in the state, forms and

methods of their construction, bodies of a tax service.
Taxes can be classified by different principles:
1. From object of taxation both mutual relation of the payer and state
2. On use
3. From a body imposing the tax
4. On an economic sign

payer and state
1. The taxes are subdivided into: direct and

indirect
Direct taxes are established directly on the income or property (tax to profit, on property, ground).
The direct taxes are subdivided into: real and personal.
Real the property to external sign is taxed, that is at the taxation the object of the tax, instead of efficiency of its use is considered.
In the personal taxes not only income is taken into account, but also financial position of the payer, for example, the marital status.
The indirect taxes are levied indirectly- through the prices of the goods, services
(VAT, excises, custom duties).

common and special.
The common taxes go to the state and

use they depersonalized.
The special taxes have strictly certain purpose.

the taxes are subdivided into: central (nation-wide) and local taxes

differ.

on incomes and taxes on consumption differ.

the account and estimation of objects of taxation:
Cadastral
Under the declaration

of the tax bearer
At a source of reception of income
Under the patent

of the inventory of objects of taxation with the instruction

of norm their profitableness (ground, property) without account of actual profitableness.

the size of income necessary privileges, deductions, estimates the sum

of the tax.

and paid on a place of reception of income by

accounting department of the where the payer works.

from various kinds of activity, on which it is difficult

to define and to take into account their volumes.

rules of law regulating tax relations and bodies of a

tax service.
The tax law of RK is based on the Code of RK “About taxes and other obligatory payments in the budget” (the Tax Code).

and functioning of the tax mechanism.
The elements of the taxation

are:
The subject (tax bearer) - is a physical or legal person to which the law assigns a duty to pay the tax.
Object of the taxation- income, property, kind of activity, which are the basis of taxation.
Carrier- physical persons, final tax bearers- citizens of the state.

from which the tax is paid.
Unit of taxation- unit

of measurements of taxable object established for the bill (1 tenge, 1 hectare, 1 meter).
Tax base- cost, physical or other characteristic of object of the taxation.
Tax rate- is a size of tax charges on a unit of measurements of tax base.
Tax period-period of time established with reference to the separate taxes and other payments.

paid by the subject from one object.
Tax privileges- complete or

partial clearing of the taxes of the payers according to the legislation (free minimum, discounts).
Terms and order of payment
Control of payment of taxes
Sanctions for infringement of tax laws