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. 


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