State Tax Management: Current Status and Mechanism of Improvement

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.

According to the degree of development of the problem of formation and implementation of tax management of the real sector of the economy of Kazakhstan in the new integration conditions, it is advisable to identify the following main areas: the first is based on common approaches, treating it as part of the economic and financial policy of the state; the second focuses on specific instruments of tax regulation. At the same time, the interrelations of tax policy and socio-economic policy, tax and socio-economic potential of the region are not studied.

Theoretical and methodological approaches to the formation of tax policy based on the harmonization of tax relations have not been developed. Methodological approaches to assessing the impact of tax policy on the socio-economic development of the regions, the development of tax management of the real sector of the economy in the new integration conditions, the management of the tax potential of the region are not yet justified.

The scientific novelty of the study as a whole is to develop the concept of mechanisms for the implementation of tax management of the real sector of the economy in the new integration conditions, by improving the state tax management, which includes the theory and methodology of management of tax relations, tax and non-tax revenues of the state budget of Kazakhstan in the new integration conditions.

The aim of the study is to develop theoretical, methodological and methodical approaches to the essence of tax management of the real sector of the economy in the new integration conditions, on the basis of which to form the concept of implementation of tax policy in the system of state administration of tax relations of Kazakhstan.

The content of the research:

• to develop a theoretical and methodological approach to the formation and implementation of the tax policy of Kazakhstan in the system of inter-budgetary relations;
• systematize the main ways of tax reform of Kazakhstan aimed at the modernization of the tax system and tax administration of the real sector of the economy;
• to reveal the economic content of the state tax management of the real sector of the economy in the new integration conditions and to characterize the components of its functional elements;
• to substantiate the main aspects of the methodology for assessing the state tax management of the real sector of the economy in the new integration conditions and to assess its current state;
• to define methodological and organizational approaches, as well as strategic directions of development of management of tax and non-tax revenues of the state budget.

The methodological basis of the study of the mechanism of implementation of tax policy and tax management were the works of leading domestic and foreign economists in the field of theory and practice of organization of taxes and Finance, tax management, fundamental provisions on the development of market economy, theory of budget and taxes, as well as the provisions of economic theory in the functioning of the public and public sector.

Baglan Aimurzina

Kazakh University of Economics, Finance and International Trade

Astana, Kazakhstan