Tax audits as a mean of tax control in Kazakhstan Republic
Kazakh-Russian International University, Aktobe, Kazakhstan
Data publikacji: 30-06-2014
JoMS 2014;21(2):295-311
This article reveals questions about tax inspections in Kazakhstan Republic. The author sufficiently views the types of tax control, objectives and conditions of tax inspections. The necessity of tax inspections is settled. The analyses of tax revenues considering the budget of RK for the last three years have been made. Taxes is the base of state well-being and because of that the state is interested that all instructions stated in corresponding acts of tax legislation, well be carry out accordingly. In order to finance budgetary outputs seamlessly, the financial resources should be systematically replenished at state and local grades. It is accomplished by taxing the individual and legal entities and other mandatory payments. In accordance with functional tax legislation and other regulations the entity is obliged to pay required payments at a standard rate and in set terms. Unfortunately, practically legal and individual entities usually assume late tax payments and other mandatory payments because of variety objective and subjective reasons. Today in this regard, there is a  serious problem arises before Tax Authorities, a  problem of correctness, expediency and fullness of taxation control and its development.
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