Main problems of regulation of tax accounting in the Republic of Kazakhstan

In modern conditions the budget of the organization is not only an element of effective planning, but also a way of harmonization of financial and economic processes. In this regard, the use of tax optimization schemes within the budgeting system will allow economic entities to create a legal and economic structure that is competent in the management of tax flows. The purpose of the study is to identify problems associated with the excessive complexity of the current tax legislation in Kazakhstan. In this regard, there is the question of the need to simplify the tax code. The realization of the goal of the conducted research is achieved by studying existing scientific and applied issues of the functioning of the mechanism of tax legislation, as well as the interaction of its elements in the internal and external environment of the economic entity. The article provides a comparative analysis of the volume of the tax codes over for 20 years about the number of words, pages and articles. According to the results of the analysis, it is established that since the codification of the tax legislation in 2001, the volume has grown more than 3-fold. The situation with the decline of business activity of small and medium-sized businesses is shown, following which the number of operating entities decreased by 104 thousand, or 8%, in 2016. This led to an increase in the load. The drafting of the new Tax Code is a laborious process and requires consideration of many factors, but, first of all, it must take into account the interests of bona fide taxpayers. Important priorities should be: changing ideology, introducing incentives and simplifying administration.

налоговый учет, законодательство, деловая активность, налоговая нагрузка, оптимизация, налогоплательщики, tax accounting, legislation, business activity, tax burden, optimization, tax payers, салық есебі, заңнама, іскерлік белсенділік, салықтық жүктеме, оңтайландыру, салық төлеуші

1. Расширенное заседание правительства с участием главы государства. URL: http://www.akorda.kz (дата обращения: 10.12.2017 г.).

2. Опции бюджетной политики в условиях низких цен на нефть и риски роста дефицита бюджета. URL: https://www.slideshare.net (дата обращения: 02.11.2017 г.).

3. Доклад министра национальной экономики Сулейменова Т.М. на тему «О проекте нового Налогового кодекса Республики Казахстан» (г. Астана, 12 сентября 2017 г.). URL: https://www.zakon.kz (дата обращения: 25.12.2017 г.).