State Tax Management: Current Status and Mechanism of Improvement
State Tax Management: Current Status and Mechanism of Improvement
Contributor(s): Baglan Aimurzina (Editor)
Subject(s): Economy, National Economy, Business Economy / Management
Published by: ASERS Publishing
Keywords: tax management; improvement; efficiency; innovation; Kazakhstan;
Summary/Abstract: Since independence, the topic of integration has remained one of the most pressing. There is an understanding of the need for integration in key areas of development in the countries and sufficient experience to understand the importance of compromises in the process of rapprochement with each other. It concerns the efforts of the countries of the tax policy applied mechanisms of implementation of tax reforms. Currently, in the Republic, not one state body does not carry out a comprehensive assessment of the effectiveness of tax policy, tax administration. Therefore, there is a need to use the ‘principle of tax efficiency’ with an indication of the mechanism for monitoring the effectiveness of tax administration of the real sector of the economy in the new integration conditions. No less acute is the problem of managing tax flows, since ensuring a sufficient level of revenues of the budget system, the tax system at the same time should not create excessive or uneven pressure on the economy. It is important to ensure that the level and structure of tax burden did not worsen the conditions for economic growth, did not distort competition and impede the inflow of investments, but instead contributed to increasing the competitiveness and restructuring of the economy in favor of processing industries based on innovation.
Series: Management ASERS Collection
- Print-ISBN-13: 978-606-8689-35-7
- Page Count: 195
- Publication Year: 2018
- Language: English
The Tax System of the Republic of Kazakhstan: The Basics of Construction and Characteristics of the Organization
The Tax System of the Republic of Kazakhstan: The Basics of Construction and Characteristics of the Organization
(The Tax System of the Republic of Kazakhstan: The Basics of Construction and Characteristics of the Organization)
- Author(s):Baglan Aimurzina, Aldanysh Nurumov, Mazken Kamenova, Gulnara LESBAYEVA, Ainura Omarova, Karlygash Kenenova, Diana Baltabaevna Muratova, Aigul Moldabekova
- Language:English
- Subject(s):Economy, National Economy, Accounting - Business Administration
- Page Range:9-30
- No. of Pages:22
- Keywords:organization; management; tax;
- Summary/Abstract:Based on the works of leading domestic and foreign economists in the field of the theory and practice of organizing taxes and finance, tax management, fundamental provisions on the development of market economy, the theoretical nature of taxes, which includes the theory and methodology of managing tax relations, tax and non-tax revenues of the state budget of Kazakhstan in new integration conditions. The elements and mechanisms of the functioning of the tax system of the Republic of Kazakhstan are shown.
- Price: 25.00 €
Tax Policy in the System of State Administration of the Tax Relations
Tax Policy in the System of State Administration
of the Tax Relations
(Tax Policy in the System of State Administration
of the Tax Relations)
- Author(s):Baglan Aimurzina, Aldanysh Nurumov, Mazken Kamenova, Gulnara LESBAYEVA, Ainura Omarova, Karlygash Kenenova, Diana Baltabaevna Muratova, Aigul Moldabekova
- Language:English
- Subject(s):Economy, National Economy, Accounting - Business Administration
- Page Range:31-66
- No. of Pages:36
- Keywords:tax policy; state; real sector; economy;
- Summary/Abstract:The study obtained the results of theoretical and methodological approaches to the formation and implementation of the tax policy of Kazakhstan, summarized and systematized the main ways of tax reform of the Republic of Kazakhstan, aimed at simplifying the tax system and improving the efficiency of tax control.
- Price: 25.00 €
Theoretical and Methodological Approaches of the Essence of Tax Management of the Real Economy in the New Integration Conditions
Theoretical and Methodological Approaches of the Essence of Tax Management of the Real Economy in the New Integration Conditions
(Theoretical and Methodological Approaches of the Essence of Tax Management of the Real Economy in the New Integration Conditions)
- Author(s):Baglan Aimurzina, Aldanysh Nurumov, Mazken Kamenova, Gulnara LESBAYEVA, Ainura Omarova, Karlygash Kenenova, Diana Baltabaevna Muratova, Aigul Moldabekova
- Language:English
- Subject(s):Economy, National Economy, Business Economy / Management
- Page Range:67-84
- No. of Pages:18
- Keywords:approach; real economy; state; integration;
- Summary/Abstract:Economic content of the state tax management of the real sector of the economy in the new integration conditions is disclosed and the characteristic of its functional elements is given. The main aspects of the methodology for assessing the state of the state tax management of the real economy and the assessment of its current state are substantiated. Methodological and organizational approaches, as well as strategic directions for the development of the management of the economy of tax and non-tax revenues of the state budget of the real sector, are defined.
- Price: 25.00 €
Directions of Perfection of Tax Regulation for Development of Sustainable Development of Kazakhstan's Economy
Directions of Perfection of Tax Regulation for Development of Sustainable Development of Kazakhstan's Economy
(Directions of Perfection of Tax Regulation for Development of Sustainable Development of Kazakhstan's Economy)
- Author(s):Baglan Aimurzina, Aldanysh Nurumov, Mazken Kamenova, Gulnara LESBAYEVA, Ainura Omarova, Karlygash Kenenova, Diana Baltabaevna Muratova, Aigul Moldabekova
- Language:English
- Subject(s):Economy, National Economy, Business Economy / Management
- Page Range:84-118
- No. of Pages:35
- Keywords:sustainability development; economy; state; tax;
- Summary/Abstract:The main ways of tax reform were systematized, aimed at simplifying the tax system and increasing the efficiency of tax administration in the real sector of the economy in the new integration conditions; strategic reserves for the growth of tax potential without increasing the tax burden were identified. Developed proposals and practical recommendations aimed at improving the mechanism of tax management of the real sector of the economy in accordance with the needs of the development of the real sector of the economy in the new integration conditions.
- Price: 25.00 €
Prospects for the Harmonization of the Kazakhstan Tax System in the Context of Globalization
Prospects for the Harmonization of the Kazakhstan Tax System in the Context of Globalization
(Prospects for the Harmonization of the Kazakhstan Tax System in the Context of Globalization)
- Author(s):Baglan Aimurzina, Aldanysh Nurumov, Mazken Kamenova, Gulnara LESBAYEVA, Ainura Omarova, Karlygash Kenenova, Diana Baltabaevna Muratova, Aigul Moldabekova
- Language:English
- Subject(s):Economy, National Economy, Business Economy / Management
- Page Range:119-160
- No. of Pages:42
- Keywords:harmonization; globalization; state; tax system;
- Summary/Abstract:The essence and fundamentals of the construction of the tax policy of foreign countries had investigated with the release of the tax mechanism in the structure of managing the development of the real sector of the economy. Priorities were identified and measures were developed to introduce an effective mechanism for tax regulation of the real sector of the economy and control at the state level in the new integration conditions. Substantiated measures to reform the tax policy to ensure the competitiveness of the real sector of the economy in modern conditions. The latest trends in the development of regional economic integration in the context of the globalization of the world economy and the assessment of their impact on the tax policy of Kazakhstan, as well as the directions and forms of its integration interaction with foreign countries had revealed.
- Price: 20.00 €
Problems of Reforming the Tax System in Kazakhstan and Russia
Problems of Reforming the Tax System in Kazakhstan and Russia
(Problems of Reforming the Tax System in Kazakhstan and Russia)
- Author(s):Baglan Aimurzina, Aldanysh Nurumov, Mazken Kamenova, Gulnara LESBAYEVA, Ainura Omarova, Karlygash Kenenova, Diana Baltabaevna Muratova, Aigul Moldabekova
- Language:English
- Subject(s):Economy, National Economy, Business Economy / Management
- Page Range:161-195
- No. of Pages:35
- Keywords:tax system; tax stimulation; innovation activity;
- Summary/Abstract:In Kazakhstan, as in most countries of the world, the tax system is viewed not only as a tool to ensure the formation of the revenue side of the budget, but also as a mechanism for macroeconomic regulation that allows stimulating the development of the economy in a given direction. At present, the domestic economy has reached a critical phase of its development: there is a need to replace the raw-material development scenario with an innovative model. As a result of the research, the analysis of forms and methods of stimulating innovation activity was made with an emphasis on financial and tax incentive tools, the possibility of introducing a new special taxation regime and certain tax incentives for innovation entities was determined, an analysis of the development of SEZ in the Republic of Kazakhstan was made and a model for forecasting the indicators of innovation development of the region and tax revenues from the subjects of innovation.
- Price: 25.00 €
