Атты III халықаралық ғылыми-тәжірибелік конференция жинағЫ
"SCIENCE AND EDUCATION IN THE MODERN WORLD
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| "SCIENCE AND EDUCATION IN THE MODERN WORLD:
CHALLENGES OF THE XXI CENTURY" NUR-SULTAN, KAZAKHSTAN, JULY 2019 135 formation of state budget revenues and its role in ensuring the implementation of tax legislation. It is necessary to note that scientific research has not yet carried out independent research in this direction, only within the framework of General Studies, since the control was introduced in the tax monitoring type from 2016 year (Russia), The development of information cooperation with taxpayers, the constant updating and expansion of the scope of information services provided to individuals and legal entities are important factors in increasing the share of taxes paid on a voluntary basis, which in turn greatly facilitates the control of tax revenues, reduces administrative costs and helps to generate resources that can be directed to unfair. In the Russian Federation this control has been used since 2016 year, despite the indicated advantages and disadvantages the practice of its application has been coming without mass gain. The analysis indicated the desire of Russian taxpayers to work on tax monitoring in 7 cases in 2016, 21 cases in 2017, 26 cases in 2018 and 44 cases in 2019 [9] . As noted above, this type of tax control was introduced in our country from January 1, 2018 [2]. But our investigations have shown that not one taxpayer has applied to the state tax service bodies with an application for participation in the tax monitoring system for the past 2018 year and for the past period of 2019 year [10]. This situation helps to make the following conclusions about the existing problems of this type of control. First, propaganda work on the content of tax monitoring and its advantages for taxpayers have not been carried out at all. It is for this reason that taxpayers have not identified interest in working on tax monitoring. Second, in the bodies of the state tax service, there is no formation of qualified personnel, who carry out the type of tax monitoring of control. Third, on the merits, advantages of tax monitoring, the necessary qualifications and knowledge are not formed both in the taxpayer's and in the state tax service body. Fourth, the tax monitor is advantageous for taxpayers operating on the basis of laws. So it turns out that there are no taxpayers operating legally in our country? The above-mentioned form of tax monitoring is the basis for making a general conclusion that our country is introduced into the practice of tax control without adequate preparation and that neither the State Tax Service Authority nor the taxpayer is ready for its implementation. As a result of the research, in order to expand the application of this tax control in practice the following features should be focused in the future: remove the restrictions established by the legislation on the application of tax monitoring; granting all categories of taxpayers the right to participate in tax monitoring on a voluntary basis regardless of the amount of gross receipts; to set up retraining of employees of state tax service for the purpose of formation of qualified personnel for implementation of tax monitoring; we believe that it is expedient to conduct propaganda between taxpayers on tax monitoring and its advantages. Emphasis on the formation of partnership relations with taxpayers serves to transform the tax service from the fiscal authority into a service delivery system that is associated with a guarantee of the forecast, accuracy and consistency of the state tax policy. жүктеу/скачать 8,11 Mb. Достарыңызбен бөлісу:
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