Автор работы: Пользователь скрыл имя, 18 Марта 2012 в 20:43, автореферат
Бүгінгі күннің ең негізгі талабы "Көлеңкелі экономика мен сыбайластық жемқорлықпен" күрес жүргізу барысындағы қоғамдық даму заңдылықтарын орындау. Ол үшін әрқашанда бақылау жүйесіндегі тексеру, талдау әдістерін кеңінен қолдана біліп оны тек құқықтық негізде жүргізе білу қажеттілігі туындап отыр.
Экономиканың дамуындағы жалпы ішкі өнім үлесіндегі қосымша құн өскен сайын бюджет көздері толықтанып, халықтық әлеуметтік және рухани шығындарын қанағаттандыра түсіру үшін нарықтық қатынастардың құқықтығы күшейе түсуіндегі барлық бағыттарды бақылау жүргізу әділеттіліктің негізгі даму бағыты. Сайып келгенде, зерттелінген мәселенің ғылыми және іс-тәжірибелік маңызы зор бастамалардың бірі екенін айта аламыз.
Rising surplus value of domestic augmentation of production scales up the growth of the budget, so it is necessity to strengthen the development control of all directions of economy to satisfy social and spiritual demands of society.
The object of the research is to show the ways of increasing the effectiveness of legal control activity under the legal basis of tax relations and tax control of the Republic of Kazakhstan.
According this the object of the research is the legal base of tax control activity, and its realization in the south of Kazakhstan and also in all Republic of Kazakhstan.
The aim of the research is determination of theoretical and methodological aspects of tax control activity and investigation of literary sources to open the content, aims, principles of tax control as an economical category, and using legal reduction and facts to give the theoretical classification of its activities, methodological and practical recommendations for increasing the effectiveness of tax control activity.
Scientific novelty of the research is some recommendations of increasing the effectiveness of action, legal fundamental and power of the tax control as an economical category.
Having analysed conducted research we received the following results:
- due to the aim of increasing the effectiveness of tax control to keep revenue bill it is necessary to indicate the possibility and directions of using a new technology and methods, including coefficient index on the base of planning and tax control;
- the organization of the work as «close contact» between colleagues of tax committee and tax-payers: well founded the wide expansion of information, training and consultation;
- in rating authority, other institutions for inside exchange information between different tax committees connected with united informational space it is necessary to strengthen the legal power of rating authority and the management of informational tax assessment;
- for complex estimation of effectiveness of rating authority work by tax-payers under condition of “independent and other systems of estimation” it is necessity to set up its base, using the possibility of valuable indexes of tax committee works;
- to examine tax control relations in the system of management as functional element of tax mechanism.
The main theses, putting for defence
- to set up the theoretical base of the problem “The theory of tax control”;
- to strengthen classified selection through the methodology of analysis and tax control;
- introduction of tax control indexes: interim coefficient control, management debts;
- to strengthen the legal power of rating authority during the charge of activity control;
- to carry in accounting development, rise of tax relation effectiveness and accounting
standard.
Approbation of practical results
The main theoretical and practical results of the dissertation are being inculcated in the tax committee in the south-kazakh region, and in the joint-stock company “Ak Altyn”;
The main theses and recommendation of the dissertation were approved on the international and republican science-practical and theoretical conferences.
The main theses of dissertation were approved by 11 scientific articles.
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