Фискальная политика

4. Excises. They imposed on goods produced in the territory of Kazakhstan and imported into the territory of Kazakhstan in the following list: all kinds of alcohol, liquor, cognac, wine, beer, wine materials, tobacco, sturgeon and salmon fish, jewelry made of gold, platinum and silver, wrought unmanufactured and fur skins (except rabbit, mole, dog, deer, sheep fur), articles of fur, clothing of leather, crystal goods, crystal lighting, petrol (except for aviation fuel), diesel fuel, motor vehicles, firearms and gas guns and gambling. Payers are individuals that produce goods in the territory of Kazakhstan and engaged in gambling in the territory of the Republic (gambling, casino) and the person importing goods into Kazakhstan from other countries, but made out of raw materials in Kazakhstan producing spill alcohol imported into the territory of the republic. Rates approved by the government as a percentage of price or volume terms in kind.

5. Property tax. Taxpayers are individuals for objects of taxation available to businesses, and individuals on the unused objects of taxation in business activity in Kazakhstan with the objective of taxation as property, property asset management, economic management, operational management. Taxes on production and non-productive assets of individuals (engaged in business) annual rate of 0.5% of the value of the fund. Personal property tax, which is not used in business, is paid annually at a rate of 0.5% of the appraised value of the property. When an individual uses a portion of the property under the business tax on that part of the 0.5%. The deadline for payment at the rate of 0.5% of the value of the property of individuals engaged in entrepreneurial activity is equal parts: February 20, May 20, August 20, November 20 tax year. The tax is paid individuals not engaged in business until 1 October.

6. Land tax. Payers are individuals who have the possession or use of land. Base rates of land tax established by the main categories of purpose of land. The amount of land tax is not on the operating results of the landowner, and the quality, location and water supply land. Provides benefits.

7. Public Policy. Charged on the basis of the law of the Republic of Kazakhstan "On State Duty" adopted by the Supreme Council of the Republic of Kazakhstan 19.12.92 № 17.92. Payers are individuals whose behalf authorized bodies performing acts and issue documents of legal significance. Stamp duty is calculated as a percentage of the corresponding amount (s claim certified by the agreement, etc.) or to the monthly estimates. [15, 45p]

According to the Decree of the President of the Republic of Kazakhstan having the force of law "On taxes and other obligatory payments to the budget" on April 24, 1995 Local taxes include the following taxes:

1) Land;

2) The property from legal entities and individuals;

3) Tax on vehicles;

4) The fee for registration of individual entrepreneurs and legal entities;

5) Charges for the right to engage in certain activities;

6) Collect from auction sales.

       These taxes are levied on the territory of Kazakhstan. In this case, the specific tax rates are determined by the laws and regulations of local government, unless otherwise nepredusmotreno legislation of the Republic of Kazakhstan. Local taxes include taxes and fees that may be established by the decision of district and municipal public authorities (- advertising tax, sales tax on cars, etc.).

      So, in 1995 - "the year of fracture" in tax policy - began manyatsya tax system, although it still needs a lot of perfection and a lot of change. Changes to taxation by real state of the economy, which in the 1996 complex. Only in January arrears in general for all taxes and charges increased by 4.8 billion, but from 1 July 1995, there was an opportunity to broaden the tax base (new revenue), to clarify the strategy and tactics to optimize the work in all the departments of tax services. Enhance cooperation with law enforcement and other economic agencies. The mechanism for implementing the Tax Code became operational. Nevertheless, its occurrence in life, the introduction of routine will not be easy and fast, any provision should be introduced gradually. Therefore the tax office first in 1996 produced four draft decrees of the President, 18 draft decisions of the 10 instructions designed to maintain or develop tax reform. Its basic ideas: the formation of budget revenues, economic neutrality, fairness and simplicity of the system. Let's say a flat rate of income tax for individuals and legal entities (previously levied income tax), which corresponds to global practice.

      The notion of the total annual income from which calculate all costs associated with obtaining it. Greatly simplified the procedure for depreciation of fixed assets. Industrialists, businessmen, financiers and farmers had the opportunity for a more stable activity: Allow loss of business for a period of five years. In short, substantial changes in all parts of the tax law. At the turn passes to the recovery of the economy and social conditions in the country. Important role in this change in the tax organizations taxation designed to stimulate investment in special economic zones, their creation and expansion. Pr.: For businesses operating in these areas, the preferential tax rate - 20%. Additionally introduced income tax incentives, and N.D.S. imported goods purchased by the state budget, foreign kreditliniyam that are guaranteed state. Tax service use in various forms and methods of solving problems in this difficult period of transition. In particular, second-hand idea of ​​conversion of government treasury bills issued by the Ministry of Finance for the State debt of the largest 700 companies in Kazakhstan. In 1996, work continued on the conclusion of bilateral tax conventions with the CIS countries for the avoidance of double taxation. In November 1996 - the order of the President "On declaring state employees and property income subject to taxation." As far as the president's order will be valid - because we know the ability of our officials to circumvent the law and accepted norms. As explained by the office of legislation and legal examination of the Presidential Administration, the measures - just the beginning of the unfolding operation. [2, 9p]

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

      3. Improving fiscal policy

 

      3.1 Improvement of the principles of budget planning and intergovernmental      relations in the Republic of Kazakhstan

 

      In order to create an effective system of intergovernmental relations the Concept of separation of powers between levels of government and improve intergovernmental relations.

The main objectives of this concept is to increase efficiency of state functions and public services to the population through the optimal allocation of functions, powers and responsibilities between all levels of government, and the formation of a rational system of intergovernmental relations.

The budget is the main instrument of the state to ensure the performance of its functions, the implementation of public policies. Therefore, a formation of the optimal model of intergovernmental relations, providing all levels of government have sufficient financial means to carry out their functions, based on the principles of stability and transparency of the relationship, as well as enabling an effective fiscal policy.

To achieve these goals involves a sequence of the following tasks:

1) determining the optimal list of state functions, their ordering and classification;

2) A clear distinction between the functions, powers and responsibilities between all levels of government;

3) formation of the optimal model of intergovernmental relations, providing all levels of government have sufficient financial means to carry out their functions. To this end, there shall be:

- Secure ordering spending authority to the levels of government;

- Legislative strengthening the levels of local government revenue sources;

- Determination of the effective model of intergovernmental transfers;

4) institutional and functional strengthening of village, city (district level) levels of government.

Improving the system of intergovernmental transfers.

To be effective, the financial support of the regions will be gradually the transition from providing intergovernmental transfers to the "general needs" by fiscal capacity to a system of targeted subsidies and extremely localized.

Basis for the transition to the new principles will provide intergovernmental transfers envisaged to implement the grouping of public functions by priority - for mandatory basic and advanced functions.

Funding required to carry out the functions provided on the basis of uniform across the country and are binding on all levels of government rules and regulations under the current state budget expenditures, mostly of non-sequestration. [13, 20p]

Based on the above-mentioned groups, provided that the lower budgets subsidy will be provided in two categories:

1) to provide funding for mandatory functions of government.

2) to provide funding for regional development programs.

     The calculations sizes subsidies lower levels of management will be based on the principle of providing the population of the territories set of minimum social services, calculated in accordance with rules and regulations.

As a result of market changes that have occurred in recent years, social repeatedly upgraded and optimized, which eventually led to the fact that in different regions at the moment there is a different network of public social institutions, not taking into account the density and the real needs of the population . Therefore, based on the analysis of the current state of the network will be developed normative social facilities, taking into account these factors.

When constructing a model of intergovernmental relations, based on the principle of medium-term, stable regulations transfers to balance the local budget is no need to borrow local authorities. In this case, consideration will be given the right to exclude borrowing local authorities from third parties (other than the state budget).

As part of the sustainable economic growth of Kazakhstan to solve some problems by reforming the system of state planning, fiscal and monetary policy, financial sector development, regulation of natural monopolies, competition and entrepreneurship, as well as the implementation of the principles of corporate governance.

The Government will develop and implement targeted performance indicators and the effectiveness of government, industry (sector), regional and budget programs, and every public body. It will focus on the system of planning, coordination and control. [8, 23p]

Be adopted regulations on:

- The introduction of strategic planning in government;

- Evaluation of the government for achieving results;

- Improvement of the system of state statistics to monitor the effectiveness of the public sector (sector), regional, budget programs and progress in achieving the strategic objectives of the state, eliminating duplication of state statistical reporting.

We will introduce a method of evaluation and monitoring of investment projects financed from the budget, strengthened requirements for their preparation.

To conduct a balanced fiscal and monetary growth of the state budget will be interlinked with the growth rate of the economy.

In order to reduce the economy's dependence on commodities and reduce the non-oil budget deficit will improve the mechanism of formation and use of the National Fund.

     Will be paid to the improvement of inter-budgetary relations.

Fiscal policy provides effective use of fiscal instruments in improving the competitiveness of the economy, especially to address the priorities of socio-economic development.

Tax policy will be aimed at encouraging industrial and innovative development of the country, increasing competitiveness, reducing the share of the shadow economy and the creation of a rational balance of the tax burden in the economy. To be an in-depth analysis on tax credit, to assess their impact on economic performance.

Work will continue to further enhance the impact of interventions on the money market, the harmonization of rates for different types of instruments of monetary policy. The major instruments for the regulation of interest rates in the financial market, as well as sterilization of excess liquidity will remain short-term notes and bank deposits in the National Bank.

In the full convertibility of tenge on current and capital transactions will be significantly expanded to monitor the situation on the foreign exchange and financial markets, as well as continue to improve the information base on foreign operations.

In order to support the effective functioning of payment systems, special attention will be paid to the development of the National System of payment cards and the creation of new reserve center for payment systems. [15, 13p]

 

     3.2  Features And Fiscal Policy Trends In Economic Transformation

 

     For advanced economies, characterized by independent examination of the problems of monetary and fiscal policy. However, this approach is not justified for countries with economies in transition. At the time of the independent states no market relations and institutions, and the main burden to regulate the economy fell on fiscal policy.

With the deepening of structural reforms, the formation of the market, its institutions and instruments, the role of monetary policy increases. The development and implementation of monetary policy should be based on a theory for the current state of the economy, market institutions and their interactions. From this point of view, of great theoretical and practical interest is the interaction between monetary and fiscal policy.

     Monetary and fiscal policy in a market economy affect the market of money and goods, that is both an instrument of economic policy have an impact on aggregate demand. Possible regulation of the aggregate supply are assessed differently. From the point of view of the classical school of monetary policy is not suitable for the regulation of business activity. This role for fiscal policy, which has tools such as tax rates, tariff and non-tariff restrictions on foreign trade, the establishment of minimum wages, pensions, and others. Keynesians view that monetary and fiscal policy can equally be used to control aggregate demand in the right direction. Since the normal state of the economy, according to this theory, is the state of under-employment, both tools can and should be used to stimulate aggregate demand. There is also the view that monetary and fiscal policies need to coordinate with each other. Moreover, different combinations of extension and restriction of use of these instruments.

The question of which tool and at what exchange rate regime should be responsible for internal and external equilibrium in an open economy, Mundell explored. He came to the conclusion that a fixed exchange rate, monetary policy should be responsible for the external balance and fiscal policy more suited to achieve inner balance. With a floating exchange rate, the responsibilities are reversed.

Transitional economy retains a high degree of heterogeneity, whereas the standard theory considers a more or less homogeneous market environment. During transformation of established market economy, which suggests that the economy has begun to show the market reaction. [3, 3p]

In the transition economies of the independent policy of the central bank in its pure form is not possible. Firstly, this is due to the fact that the central bank and the government is not completely separated. Second, inherited a or was acquired during the years of transformation of the high budget deficit, trade imbalances, a significant amount of debt and the high cost of its maintenance. Thirdly, we have weak institutions and lack of traditions of the market economy. This means that the effective interaction between monetary and fiscal policy requires further refinement and development. The credibility of the monetary policy should be supported by confidence in fiscal policy.

 

   Figure 5. The balance of the consolidated budget and the non-oil budget deficit in 2008 - 2012 years

 

 

      The main disadvantages of the tax system in 1997. was the complexity of the tax system, a large number of taxes and contributions to the budget and off-budget funds with a similar tax base, high levels of indirect taxation, subsidies, subsidies for loss-making sectors (housing and utilities, agriculture, public transport) and the redistribution of resources from the state to local governments.

One can not ignore the fact that the tax system of the country began to work in the context of the economic crisis, the collapse of production in large enterprises that have traditionally provided the main volumes of revenue. In such circumstances, the tax system was oriented primarily to the need for a budget that provides funding for all government spending and regulation of macroeconomic balance by curbing the budget deficit (not more than 2-3% of GDP). The need to finance some priority spending in austerity mode, in turn, has made quite an attractive way to accumulate revenue sources in the form of a variety of budget and off-budget funds.

As a consequence, the tax law was characterized by fiscal focus, instability.

The most significant disadvantage of formation of the national tax system are:

- The lack of a systematic approach in shaping the fiscal policy to ensure sustainable economic growth, and the corresponding national economy model;

- A high level of fiscal exemptions by applying the tax and paranalogovyh instruments;

- Instability of the tax law, which leads to both the arbitrariness in the system of tax administration and the lack of legal safeguards for participants in tax relations and business representatives to evasion of tax.

Reforming the tax system can not be identified with a permanent correction of the order of payment of certain taxes, reduction or increase in tax rates, the provision or elimination of certain tax benefits. It should be based on a certain conception of state taxation, taking into account the objective factors of economic development and macroeconomic trends, and be characterized by systemic, interrelated changes in tax legislation and scope of the Government's economic policy measures. Tax experience in the world confirms the idea that the formation of an effective national tax system should, on the one hand, based on the above principles, but on the other - to take into account the socio-economic situation and macroeconomic management model, which supports the government.

Over recent years, Kazakhstan has taken real steps to address disparities in the tax law:

- Reduced by a significant number of individual tax benefits and preferences;

- Reduced rate for the main budget tax VAT to 18%;

- There is a gradual decrease in rates of turnover taxes and payroll taxes, simplified mechanism of calculation and payment. Planned emergency tax rate cut from 4 to 3% fee to finance the cost of maintenance for the repair of the housing stock from 0.75 to 0.5% of the proceeds from the sale of goods (works, services), suggests a general reduction of the tax burden on economy of around 0.5% of GDP. [6, 54p]

Activities will actually reduce the overall tax burden on current tax revenue compared to 2003, almost 3% of GDP, to shift the structure of taxation in favor of direct taxes, reduce payroll taxes due to tax payments.

At the same time alarming growth budget and extra-budgetary funds from the general concept to reduce the level of income withdrawal. The main burden falls on the funds, which provides a mechanism of calculation or imposition of sales proceeds, or increase costs.

     Creating a tax system that is adequate to the needs of a socially oriented economy, allow for the complexity and purpose in the formation, as a system of tax payments, and other non-tax exemptions and targets, based on a single legal basis.

Complexity requirement is that taxes and trust fees and charges should be linked organically to complement each other, not to contradict the whole system. Taxes are used as a fiscal tool and as an instrument of economic policy in general.

One of the most significant shortcomings of the current tax system is that it almost does not stimulate the formation of the most important in the economy of the proportions, and does not contribute to the progressive structural changes in the institutional sectors. The concept of tax reform, in our view, should be based not on extensive case scenario (reduction of the tax burden - an important factor, but not the only one), and that the priority goal - tax regulations, providing an innovation economy and sustainable economic growth.

The choice of priorities of taxation in innovation should be based on an analysis of existing and projected resource, sprosovyh, infrastructure and other constraints of industrial production for sustainable competitive position of domestic producers on the domestic and foreign markets. At the same time, the lack of development of fiscal innovation of Kazakhstan in the strategy of sustainable economic development, the assessment of the economic effects of applied tax regime makes it difficult to define and implement a strategy of taxation in the country. The main objective of taxation in the field of innovation - to ensure innovation and the creation of an electoral system benefits. Providing various preferences subjects of innovative activity involves differentiation and must be due to the increase in production of competitive products. Innovative incentives need to be flexible, which requires continuous monitoring instruments used for the various business entities and business lines.

     Of fiscal policy, which is a key element of economic policy, depends largely on the level of social protection for citizens, and investment opportunities in the country, and the level of financial activity in the international arena, and even business opportunities. Thanks to its ingeniously manages to concentrate financial resources on priority areas and socially necessary development. The state budget can be a means of overcoming the failures of the economy, and their source.