Monitoring violations of tax legislation in Kazakhstan: analysis and assessment

The creation of a strong economic basis in the country and stable political conditions for social development are directly dependent on the state of the country’s budget, its formation and distribution. Over the past twenty-five years of market reforms in the republic, a lot of positive work has been done to strengthen the budget, increase the transparency of budgetary policy. Among the most common ways to avoid taxation is an overestimate of the cost of production; excess of labor costs; artificial overstatement of the number of employees (at the expense of part-time employees under fictitious contracts) to conceal the amount of wages in excess of the standardized value; non-use of cash registers, etc. The analysis shows that among the methods of tax evasion dominate the underreporting of sales, overstatement of costs, payment of «black cash» and the export of currency abroad. Along with subjective, there are also objective reasons: the crisis state of the most important branches of the economy, the continuing deterioration of the financial and economic condition of a large part of the audited taxpayers, the imperfection of tax legislation, and so on. In this regard, monitoring violations in the field of tax legislation, as well as analyzing and evaluating the results of control work of fiscal authorities is an actual problem.

налоговая политика, налоговая дисциплина, бюджет, мониторинг, законодательство, анализ, оценка, фискальные органы, tax policy, tax discipline, budget, monitoring, legislature, analysis, assessment, fiscal authority, салық саясаты, салықтық тәртіп, бюджет, мониторинг, заңнама, талдау, бағалау, фискалдық орган

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