Journal of Legal, Ethical and Regulatory Issues (Print ISSN: 1544-0036; Online ISSN: 1544-0044)


Improving the Effectiveness of Tax Administration Through the Example of the Republic of Kazakhstan

Author(s): Albina Turuntayeva, Fatima Tlegenova, Kulyash Kassiyenova, Gulnara Abrakhmatova, Anarbai Radzhapov, Dauren Alshymbek

Taxes are the main source of the national budget revenues. That is why; the compliance with laws and regulations in the field of taxation is able to speed up the development of a normal and legal system of paying taxes and other mandatory payments. The article presents a comparative analysis of the structure of the recent tax revenues of the national budget. The criteria of the analysis include the compliance with taxation legislation in the field of registering the taxpayers in tax bodies, accepting the tax forms, in-house audit, fulfilling tax liabilities, obligations to calculate, withhold and transfer mandatory pension charges, calculating and paying social charges. The purpose of the article is to analyze the effectiveness of the mechanism of applying the current forms and methods of tax administration, to research the laws and regulations of tax administration procedures, to define the most promising trajectories of improving tax administration. A range of countries, including the Republic of Kazakhstan, experience a lack of corresponding political and legal acts that regulate the formation and expression of the main directions of tax and tax legal policy that would clearly and unambiguously define the purposes and tasks of the law-making groups to help them in drafting new regulatory acts. A transparent and just taxation is one of the bases of a stable business development that enhances citizens’ trust to a state. The article offers recommendations for increasing the effectiveness of tax administration in the Republic of Kazakhstan. The reform of tax authorities’ activity revealed the effectiveness of the adaptive management of tax relations and formation of tax potential with due regard to the situation in a certain region, including the experience of modernizing the structures of tax authorities and implementing modern information technologies for working with taxpayers. Current economic situation in Kazakhstan requires the tax system to solve to ensure the timeliness of budget revenues, increasing the amount of tax revenues and tax payments that are collected.