Local taxes, their importance and improvement in the Republic of Kazakhstan

The article deals with the issues of tax revenues in local budgets of the regions of Kazakhstan. Topicality of the research is that all the activities carried out by the tax authorities, aimed at complete and timely provision of the state budget through taxes. Based on statistical data, the dynamics of tax revenues in the budget of RK is analyzed. The article defines the role of local taxes in the budgets of the regions of Kazakhstan. Besides, the article suggests the analysis of indicators of local taxes in the formation of local budgets. The questions of declaring of incomes of physical persons, the deficit of local budgets are considered. Special attention is paid to the theory of fiscal federalism. The international experience of local taxation is also shown on the example of the developed countries of the world. The Kazakhstani and international experience of redistribution of the national income through the budget is considered. The implementation of the budget of Aktobe region is analyzed. On the basis of the conducted researches problems of formation of local budgets, the redistribution of revenues through the national budget are defined. The author concluded that the level tax revenue and tax potential of the region significantly affect the opportunities and quality of economic growth in the region. The author proposes to base on the scientific forecast of the revenue side of the budget, to develop a methodology for forecasting the revenue opportunities of local budgets on the basis of the tax potential index that takes into account the level and structure of the economic development of the territory when forming budgets of all levels. In preparing the material, the author paid special attention to the development of the tax policy, outlined in the annual Address of the Head of State to the people of Kazakhstan, and also the data of the Committee of State Revenues of the Republic of Kazakhstan were used.

налоги, местный бюджет, налогообложение, доходы, налоговая политика, дефицит бюджета, экономический рост, taxes, local budget, taxation, income, tax policy, budget deficit, economic growth, салықтар, жергілікті бюджет, салық салу, түсімдер, салық саясаты, бюджет тапшылығы, экономикалық өсім

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