DIPLOM Zhan (715302), страница 7
Текст из файла (страница 7)
Consideration of Nonresident taxation is important because this tax may use as a loophole for avoiding or decreasing tax burden of taxpayers. Level of tax payments is critical to the economic development of Kazakhstan as sovereign state.
So it can decrease level of tax collection and level of social expenditures. Lead to social instability in society.
Appendix A
Sources: Statistics Agency of RK, 2001
Sources: Statistics Agency of RK, 2001
Appendix B
Sources: Statistics Agency of RK, 2001
The tax revenue in the consolidated budget has shown a rising trend in the last two years. The performance of domestic taxes (particularly VAT and Excises) has been improving.
| Income Tax from Legal Entaties | Income Tax from Physical Persons | VAT | Excises | Land Tax | Ownership Tax | Social Tax | Property Tax | |
| 1999 | 54759 | 35329 | 89030 | 18956 | 4644 | 24537 | 70463 | 15210 |
| 2000 | 163529 | 51016 | 115132 | 19285 | 5506 | 26693 | 9907 | 14763 |
Sources: Statistics Agency of RK, 2001
THE LIST of USED SOURCES
1. Law of Republic of Kazakhstan from January 1, 2002 " Law on Taxes and other obligatory Payments to the Budget "
2. " Law on Taxes and other obligatory Payments to the Budget " Chapter 7 “Features of Taxation on Nonresidents Income” (with changes from January 1, 2002)
3. Bulletin of Accountant, “Tax Code about Taxation of Operation with Nonresidents of RK " (Print house “BIKO” Almaty, 2001) / 1 – 35/
4. Hodorovich, Mihail Ivanovich 1997, Taxation of Individuals /p25 – 40/
5. Lessons of Tax Reform, World Bank Publication /15 – 25/
6. National Statistics Agency of Republic of Kazakhstan, Short Statistics annual edition of Republic of Kazakhstan (Almaty, 2001) /130 – 135/
7. Kazakhstan Public Expenditure Review, June 27, 2000 (Document of the World Bank)
p /12- 15/
8. Macroeconomics, Timothy Tregarthen 1996 /p328 –340/
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