Tax Accounting in the Republic of Kazakhstan and Ways of its Improvement
Abstract
Tax system reforming as a part of the country’s integration into the global market economy determined the need to improve the organization of tax accounting in enterprises. Thus, the purpose of this research is to determine the tax accounting problems in the Republic of Kazakhstan. In order to ensure the effectiveness of tax accounting and tax reporting of enterprises the authors developed recommendations related to the operational transition from accounting based on economic activities to tax accounting. The proposed model can improve reliability of information generated in all the company's accounting systems, reduce tax risks and improve the efficiency of tax accounting data usage to develop correct form of tax payments; it can also increase the efficiency of financial control activities of the enterprise. In this regard, research findings can be useful for employees, engaged in accounting and taxation in both domestic and foreign companies.References
[2] Altynbekov, M.A. 2012. Accounting for small businesses. Topical Economic Problems 7: 268-275.
[3] Arena, M.P., and Kutner, G.W. 2015. Territorial tax system reform and corporate financial policies. Review of Financial Studies 5: 354-366.
[4] Ashmarina, S.I. et al. 2016. Organizational and Economic Directions of Competitive Recovery of Russian Pharmaceutical Enterprises. International Electronic Journal of Mathematics Education 11(7): 2581-2591.
[5] Bayduysenov A.D. 2014. Taxation system in Kazakhstan. Finance of Kazakhstan 4: 27-28.
[6] Besley, T., and Persson, T. 2009. The origins of state capacity: Property rights, taxation, and politics. The American Economic Review 99(4): 1218-1244.
[7] Bordiyanu I.V. 2013. Prospects and directions of the tax system improvement in the Republic of Kazakhstan through harmonization of tax relations. KAFU Herald 4: 25-34.
[8] Elliot B. 2013. Financial Accounting and Reporting. New York: Pearson. 877.
[9] Kazakhstan, R. 2015. On taxes and other obligatory payments to the budget. URL: http://www.zakon. kz/211994-nalogovyjj-kodeks-rk-201.html.
[10] Labyntsev, N.T., Porollo, E.V., and Tsepilova, E.S. 2012. Tax accounting and fiscal control. The Russian and International Experience 3: 7-12.
[11] Malis N.I. 2015. Tax Accounting and reporting. Kyiv: Yurayt. 227.
[12] Milne, M.J. 2001. Positive Accounting Theory, Political Costs and Social Disclosure Analyses: a Critical Look. BAA Annual Conference at the University of Nottingham. 435.
[13] Panskov V.G. 2011. Taxes and taxation. Textbook for higher schools. Kyiv: Yurayt. 310.
[14] Petrovskaya, M.V. et al. (2016). Scientific Methodological Basis of the Risk Management Implementation for Companies’ Capital Structure Optimization. International Electronic Journal of Mathematics Education 11(7): 2571-2580.
[15] Richardson B. 2014. Accounting Information Systems. New York: McGraw: Hill. 350.
[16] Shuvalov E.B. 2010. Tax systems of foreign countries. Kyiv: Yurayt. 11.
[17] Slemrod, J. 2007. Cheating ourselves: The economics of tax evasion. The Journal of Economic Perspectives 21(1): 25-48.
[18] Tolkushkin A.V. 2009. Tax Accounting. Kyiv: Yurayt. 114.
[19] Totikova, T.E. 2014. Introduction of indirect methods aiming at determining tax liability as a way to improve the efficiency of tax control system of personal income. News of Saratov University. New series. Series Economy. Management. Law 14(3): 97-108.
[20] Williams, B. 2016. Financial Accounting Standards, Audit Profession Development, and Firm-Level Tax Evasion. A Dissertation Presented to the Department of Accounting and the Graduate School of the University of Oregon. 66.
[21] Zhang, Q. 2014. The Balanced Credibility Estimators with Correlation Risk and Inflation Factor. Heidelberg: Springer-Verlag. 465.
The Copyright Transfer Form to ASERS Publishing (The Publisher)
This form refers to the manuscript, which an author(s) was accepted for publication and was signed by all the authors.
The undersigned Author(s) of the above-mentioned Paper here transfer any and all copyright-rights in and to The Paper to The Publisher. The Author(s) warrants that The Paper is based on their original work and that the undersigned has the power and authority to make and execute this assignment. It is the author's responsibility to obtain written permission to quote material that has been previously published in any form. The Publisher recognizes the retained rights noted below and grants to the above authors and employers for whom the work performed royalty-free permission to reuse their materials below. Authors may reuse all or portions of the above Paper in other works, excepting the publication of the paper in the same form. Authors may reproduce or authorize others to reproduce the above Paper for the Author's personal use or for internal company use, provided that the source and The Publisher copyright notice are mentioned, that the copies are not used in any way that implies The Publisher endorsement of a product or service of an employer, and that the copies are not offered for sale as such. Authors are permitted to grant third party requests for reprinting, republishing or other types of reuse. The Authors may make limited distribution of all or portions of the above Paper prior to publication if they inform The Publisher of the nature and extent of such limited distribution prior there to. Authors retain all proprietary rights in any process, procedure, or article of manufacture described in The Paper. This agreement becomes null and void if and only if the above paper is not accepted and published by The Publisher, or is with drawn by the author(s) before acceptance by the Publisher.