Theme 8

Theme 7

Theme 6

“Taxes and organization of tax system”

Concept of taxes and their socio-economic essence. Principles of taxes. Functions of taxes: fiscal, redistributive, regulating. Tax policy. Tax system. Classification of taxes. Direct and indirect taxes. Common and special taxes. Central and local taxes.

The ways of collection of taxes. Methods of tax account: cash, accrual method.

The tax system of RK. The list of taxes. Other obligatory payments in the budget. Customs payments. Tax code.

Organization of levying the taxes. The elements of the taxation.

Characteristic of the basic kinds of taxes of RK. Individual income tax. The corporate income tax.

Indirect taxes. VAT. Excises.

The rent tax to export. The taxes and special payments of mineral resource users. Social tax. Property tax: the land tax, the tax to vehicles, the tax to property.

Gambling business tax.

Special tax regimes.

Fees and payments. Shifting of taxes and evasion from taxation.

“State budget”

Economic essence and the role of state budget. The specific features of the state budget.

Material embodiment of the state budget.

Structure of incomes and expenditures of the state budget.

The incomes of the budget: tax, non-tax receipts, receipts from sale of a fixed capital, receipts from transfers.

Budgetary classification. Divisions: a category, class, subclass, specificity. Budget code of RK. Grants.

Inter-budget relation and their regulation. Transfers, the budget credits, specifications of distribution of income. Transfers of general character, target current transfers, target transfers into development.

Balance of budget. Budget deficit. Allowable shortage level. Sequestration. The fiscal policy concerning budget deficit. Budget system and budget mechanism.

Budget process. Elaboration, making more precise the budgets. Execution of the budget. Specification, updating, monitoring of budgets and estimation of results. Reports on execution of the budget.

The essence, organization and meaning of local finance. Incomes and charges of the local budgets.

Finance of special economic zones.

“State off- budget funds”

Essence off-budget funds. Off-budget funds of social purpose: Accumulative State Pensions Fund (ASPF), The State Fund of Social Insurance.

Off- budget funds of economic purpose: fund of national well-being. ”Samruk-Kazyna”. The basic purpose and basic directions of activity.

Innovation Fund of Kazakhstan, The Fund of Development of Small Business (FDSB). Tasks of the funds.

National Fund of Republic of Kazakhstan. Saving and stabilization functions. Sources of formation of National fund.

Дата добавления: 2014-12-24