ҚАЗАҚ-ОРЫС ХАЛЫҚАРАЛЫҚ УНИВЕРСИТЕТІ
к.э.н. Сулима С.В.
М34 «Инновационное развитие и востребованность науки в современном Казахстане». Материалы
В сборнике представлены материалы научных докладов участников международной научно-
апреля 2014 г.
Сборник включает научные материалы по следующим направлениям: актуальные проблемы
экономической науки, учета, анализа и финансового контроля; теория и практика современных
психосоциальных технологий; стратегические приоритеты устойчивого развития туризма и
управления социально-культурной деятельностью в Республике Казахстан; актуальные проблемы
развития теории и практики менеджмента; естественные науки на современном этапе развития
общества; индустрия и современные технологии; актуальные проблемы юридической науки в
современных условиях общественного развития.
Казахско-Русский международный университет, 2014
Сулима С.В. председатель, заведующий кафедрой, к.э.н, профессор КРМУ, Актобе, РК
государственной службы при Президенте Российской Федерации, Москва, РФ
КРМУ, Актобе, РК
Nurmaganbetova M., DBA
(Republic of Kazakhstan, Aktobe)
Gatut Luchur Budiono, PhD
University of Pankasila
(Republic of Indonesia)
Features of organizations of tax control in Kazakhstan and abroad
This article considers the problem of the tax control in Kazakhstan, USA, Germany and
Indonesia. Also types and methods of carrying out tax control are considered. The analysis of the
events held by tax authorities for the purpose of increase of efficiency of tax administration in
Kazakhstan is carried out. Activity of tax authorities in the sphere of tax administration is studied.
Urgent problem of socio-economic development of society at the present stage is to ensure
budget act controlling tax authorities.
One of the major challenges facing the tax authorities is to monitor compliance of taxes and
Under the laws of Kazakhstan Republic responsible for collecting taxes from the population
carries the Tax Committee of the ministry of finance of the Republic Kazakhstan. Quality of its
functioning largely predetermines the formation of the country's budget. At the same time, the
efficiency of the tax service is also determined by the perfection of the current tax laws.
Bodies exercising control of the tax are the tax authorities (Ministry of Finance of the
Republic of Kazakhstan), the customs authorities, asking directly operational control over the
receipt of taxes and other obligatory payments to the state. Direct relation to the control of the flow
of taxes in some cases have financial authorities, the Treasury (the distribution of tax payments on
budget system levels; checking banking institutions to comply with priority enrollment system),
banking authorities, traffic police administration, Land Resources committees and etc. Therefore,
particularly important at this time is not only a question of the interaction of these organizations, but
also separation of functions, liability for the performance of duties related to the tax control.
Based on Article 20 of the Tax Code of the Republic of Kazakhstan for the tax authorities in
the implementation of fiscal control has the following control functions:
Monitoring compliance with the legislation on taxes and fees, as well as adopted
adopted pursuant thereto regulations
Direction of the taxpayer, payer fees or tax agent a copy of a tax audit and tax
In the implementation of the tax control can also be identified evidence of the commission
of officials of the organization, individual entrepreneur acts, omissions, for which the Criminal
Code of Kazakhstan Republic establishes liability. In considering the duties of the tax authorities
cannot but take into account what is actually assigned to the implementation of the tax authorities
functions through actions (inaction) of tax officials.
Tax officials are employees of the tax authorities on the basis of the legislation in force
government in tax legal framework.
According to the provisions of Article 20 of the Tax Code of the Republic of Kazakhstan
officials of tax authorities are obliged to:
- Act in strict accordance with the Tax Code of Kazakhstan Republic;
- Implement within their jurisdiction the rights and obligations of the tax authorities;
- Be attentive to the taxpayers, their representatives and other participants of tax legal.
The most important factor in increasing the efficiency of the control of the tax authorities is
to improve the existing procedures of control inspections.
One of the biggest challenges is improving the existing hardware and software; procedure
desk audits and selection of taxpayers for offshore tax audits. Introduction of risk management
system (RMS) in Kazakhstan allowed focus of tax authorities on high-risk areas and to ensure more
effective use of available resources.
RMS allowed focusing on ―unscrupulous‖ taxpayers and as a result, minimizing the
administrative burden on bona fide, no ―human‖ factor in determining the taxpayers subject to a tax
audit. State seeks in any way and loved ways as possible to replenish your maximum budget. As a
result of effective tax policy in recent years has been an increase in tax revenues to the state budget.
As we can see in Table 1, the tax revenue for 2013 increased compared with 2012 (Table 2) to 164
193 998 tenge.
in the Republic of Kazakhstan, thousand tenge
The state budget, as the main plan in the area of finance, the main accumulation of financial
of Kazakhstan, thousand tenge
Currently, the Tax Committee of the Ministry of Finance is modernizing principles of the
tax authorities, increasing the level of staff training and capacity performance informational
Tax systems in the leading Western countries have now reached perhaps its peak. In the
powerful and comprehensive structure.
Figure 1. Dynamics and structure of tax revenues to the national budget
In contrast to the time when the tax is determined by the number of chimneys in the house or
understand without special training. Tax authorities of almost all countries and armed with powerful
computers contain special service tax investigations, the taxpayers are highly qualified lawyers and
accountants, developing a special scheme and the whole program of tax minimization and tax
And on the other side employs hundreds of thousands of professionals and experts who are
engaged only in taxes. Taxes have become one of the main subjects of international disputes, often
the main motivation for making the most important decisions in the financial policy of companies
and even the meaning and basis for the existence of some states.
From the practical experience gained by these countries, it follows that the necessary
features any highly developed system of monitoring compliance with the tax laws are:
taxpayers, as well as clear and distinct responsibilities vertically within the agency;
work effectively with the population (public relations), associated with an introduction
choose the optimal direction of the use of scarce human and material resources of the tax
authorities, to maximize the impact of tax audits with minimal effort and money spent on their
conduct, due to the selection of taxpayers for audits, probability of detecting tax violations which
pose the greatest;
agency developed a single integrated standard procedure of organization of control checks , and on
a sound legal basis to provide the tax authorities broad powers in the sphere of tax control for
effects on unscrupulous taxpayers;
use the performance evaluation system of tax inspectors, allowing objectively consider
Considerable interest in this regard, as mentioned earlier, is familiarity with the structure and
Issues of collection and control the correctness of tax by a special unit - the tax
administration, which varies greatly on the organizational structure and management
responsibilities. However, in most countries, tax administration and tax administration is usually an
integral part of the Ministry of Finance. However, this does not exclude some of their autonomy in
the exercise of their functions. In the U.S. and UK to this unit relates Internal Revenue Service
(IRS), France - Main Tax Office (SSI), Germany - Federal Tax Administration and Tax
Management land, etc.
Tax inspectors have emerged as a tax collector in the XVIII century. As unwinding state
machine this kind of bureaucracy and expanded. Tax authorities have a huge staff of employees, for
example, in the United States 120 thousand people in the UK - about 100 thousand, France - 82.4
thousand, which is about 45 % of those employed in the Ministry of Economy, Finance and Budget.
Now leadership apparently belongs to Russia - 180 million people (including the tax police).
Work with the tax authorities considered not only paid, but also prestigious. Typically,
hiring is based on competitive selection. Extensive network of specialized courses and higher
education institutions. For professionals already working in tax services in many countries are
already in advanced training and retraining.
In foreign countries , particularly in the U.S., indirect methods of control work in the
practice of the federal tax authorities have long been used , and, above all , in the sectors of the
economy related to trafficking large amounts of cash , where accounting and control much more
difficult. If the taxpayer is unable to provide the tax authority reporting data required completeness
and composition, the tax authority is obliged to reconstruct the taxpayer's income using the indirect
method. In this situation, if the taxpayer decides to challenge in court the results of calculations of
the tax administration, the U.S. Supreme Court based on the legality of the use of indirect tax
administration methods for calculating the tax base.
Special Tax Office in Germany does not exist. Tax inspections are included in the financial
system, the structure of which the construction here is quite distinctive. It reflects the federal state-
building, the relative independence of the land: there is the Federal Ministry of Finance and the
Ministry of Finance of the land. In every land, moreover, there is the so-called Supreme Financial
Directorate (Central Financial Management), subordinate to both the Federal and Land ministries of
finance (and is the federal and Land authorities). Supreme Financial Directorate subordinate tax
authorities and customs authorities.
The Federal Ministry of Finance, together with listed above, there are other controls: duties
and excise taxes, and property taxes on transactions of financial relations between the Federation
and the Länder. They are engaged and land taxes, but give indications lands cannot. The Land
Ministry of Finance, there is a tax department with divisions for individual taxes.
The Verkhovna financial management, which is essentially the intermediary body, also has a
department duties and taxes on consumer goods belonging to the federal part of the directorate,
department and property taxes related to land parts. Along with federal and state government
officials in Germany are tax advisors. It's not the employees of the Ministry of Finance, but the
latter gives them a license to work. They give paid advice. Profession very necessary, as the tax
laws of Germany is quite difficult.
Tax inspection work from 100 to 300 people. For example, only 20 tax inspections of
Schleswig-Holstein have 3450 employees (estimated size is determined by the rate of one officer
for 600 residents of the area). Inspectorate is headed by the chief, usually a lawyer.
Lawyers lead and departments, which in turn are divided into sub-sections: legal, tax on
wages, on vehicles, for VAT businesses with tax for land acquisition. There evaluation department -
property valuation, land, farms and land, which is necessary when calculating inheritance tax. In
addition, there are subdivisions installment payments, VAT registration, inspection companies
(large enterprises inspected a special department of the Supreme Financial Directorate), automation
of work processes. In the tax office has financial box office with a staff condemned material.
In larger departments, there are inspections taxes from legal entities, investigative and
involved regular). In one of the inspections Kiel valid only for all Schleswig-Holstein department
inheritances and gifts. Land in Germany are divided into communities, and everywhere in them
there tax department.
Human Resources Tax Inspectorate Brandenburg : the total number of specialists - 2,800
people , including workers and junior service staff - 122 people ( 4.35 %); mid-level service
workers with administrative functions - 1807 ( 64.55 %); increased levels of service , inspectors and
other experts - 838 ( 29.93 %); Higher service levels (heads ) - 33 people ( 1.17 %).
Institutions investigation Germany work closely with the police and criminal prosecutors.
They can conduct an investigation as to the latter's request, or on its own initiative. The finance
investigation is also involved in investigative activities in criminal matters as they relate to, among
other circumstances of the offense taxation.
Comprehensive financial control over monetary transactions of the population by the tax
services, and through them on the part of law enforcement and intelligence agencies in countries
with developed market economies was made possible on the basis of the rapid development of
cashless payment systems, with extensive use of computer systems. Giving tax services of these
countries rights and functions of law enforcement, in particular the establishment of the framework
of the financial investigation units, which use a specific method of work that are typical of the
security services, has significantly increased the efficiency of financial control in the field of
taxation. Along with this, close cooperation of tax authorities with law enforcement agencies,
particularly in terms of information exchange, contributed to the burgeoning fight certain types of
implementation of the fiscal policy of the country, is the tax police – ―shtoyfa‖ (―steufa‖). Tax
proven police began to operate in 1922. Currently there is no single organization of the tax
investigation. Of Germany, each in accordance with its legislation, have created their own structure.
In most lands ―SHTOYFA‖ is part of the Ministry of Finance. The exception is the city of
Bremen and North Rhine -Westphalia, where the tax is included in the main search Finance
Directorate. Tax wanted endowed with the same rights as the criminal police: employees
―SHTOYFY‖ have the right to conduct searches, personal inspection, to have access to any
documents of interest to them and, if necessary, on the unconditional withdrawal of the benefit of
the investigation, to detain suspects. However, the tax investigation officers have no right to bear
Operative investigation units and investigative apparatus ―SHTOYFY‖ with investigating
supervision of the prosecutor's special operational measures to detect , prevent and combat various
types of economic crimes .
It should be noted that the German Penal Code contains only three paragraphs stipulating
responsibility for offenses in the field of taxation:
1. §353 provides for liability for the illegal collection of fees and reducing unintended
2. §355 German Criminal Code establishes liability for violation of tax secrecy by
imprisonment for up to two years or a fine.
3. §283b provides for liability for breach of the duty of reference books in the form of
imprisonment for up to two years.
Tax Code of Germany established all rights and duties as well as some types of liability for
tax offenses of the ―Steufa‖ employees.
According to the Tax Code administration of ―steufa‖ is entitled to appoint a special
investigation by all tax offences. Thus, the tax police have the exclusive right to seize documents
and obtaining the necessary information, it is almost all public and private institutions in the
country, except for some special services.
"Shtoyfa" has the right to control the activities of all financial institutions that in some other
According to experts, the state treasury at the expense of financial fraud and tax offenses
annually loses billions marks. In this regard, the government obliged German’s banks to monitor
and provide information on all financial transactions of the population to ―Shtoyfa‖.
German experts have noted that the current articles and criminal tax laws, as well as
traditional forensic methods are often not effective against a legally trained professionals tax crime
has long been to develop methods and ways to counter the usual measures of tax investigations.
In accordance with the Regulations on conducting financial audit approved by the Ministry
of Finance in consultation with the German Bundesrat of Germany, the tax inspection is conducted
to identify and assess the circumstances that have significant implications for taxation and not to
seek additional taxes. Tне appointment and conduct checking considered the principles of
proportionality of the money spent in verification , expected outcomes and the least interference in
the affairs of the enterprise.
Tax authority receives in its sole discretion to appoint check its dates and volume. After-tax
authorities for monitoring inspections are organized on the basis of plans of control checks,
quarterly and annually approved by the head of the tax authority.
Higher tax jurisdiction don’t participate in the preparation of such plans. However, they
have been granted the right to inspect individual taxpayers, which is normally used when they
checking the largest taxpayers with extensive industrial structure. Noteworthy is operating in
Germany scoring system of tax inspectors performing safety checks. Scoring standard indicator is a
tool for the implementation of official or special supervision, mainly by the heads of departments of
tax audits. The essence of the scoring is follows. Depending on the category of each tested
Enterprise (based on the classification of large, medium , small and small, as well
as industry sector ) , the tax inspector counted certain number of points ( from 1 to 8). For
the reported year , each inspector must scored at least 34 points , which is the basis for the chief to
make a conclusion about his official rank. At the end of the fiscal year the head of tax audits
concludes the reasons in a significant deviation of the results of tax inspector from the standard ratio
to critically examine tax employee activities and to take appropriate organizational measures.
Furthermore, scoring standard serves as the basis for drawing up the audit plans for the
coming reporting period regarding the optimal load distribution between individual inspectors.At
the disposal of appointment checks indicate the legal basis for its holding, taxes, subject to
verification , and reporting periods covered by the audit. By document of appointment checks
enclosed instructions on the basic rights and obligations of the taxpayer during the audit . If in the
process of checking the tax authority employees come to the conclusion that no additional control
issues, published an additional paper on expanding the range of testable questions , which should be
Usually, a notice of upcoming audit large enterprises receive 4 weeks before the beginning,
middle - 3 weeks, small businesses - 1 week. At the request of the taxpayer's the date of inspection
may be rescheduled for good cause.
The average duration of control checks is:
- large enterprises - 25-30 days;
- medium-sized enterprises - 15 days;
- for small and micro enterprises - 6-8 days.
The taxpayer should assist in establishing of the case, which are essential for taxation. In
particular, he is obliged to give information, produce financial statements, journals, business records
and other documents, to give explanations. According to the results of the audit is drawn up an act,
which reflects the identified during the verification of the facts which are essential to the taxation of
individuals and entities, as well as changes in size due to the payment of taxes. In
the absence of violations, as well as any changes in the size of the tax liability instead of the
statement of verification enough to send the taxpayer a notice about absence of violations in the
course of the audit.
Conducted in Germany documentary checks covered a small number of enterprises. For
reference: in Berlin there are about 9,000 tax inspectors, of which 900 specialize in documentary
audits). Under the documentary checks annually fall 19% of large, 7% of medium and 2% of small
The principal document defining the process of the selection procedure for taxpayers control
checks, is the order of the German Ministry of Finance 03.08.81 ―On rationalizing the selection of
taxpayers for audit follow-ups‖.
Based on the provisions of the above-mentioned document in Germany used two methods of
selection of taxpayers for documentary checks.
Random selection - Implies the choice of objects for control checks based on the use of
statistical sampling methods. The following objectives: ensuring the best possible coverage of
enterprises security checks; prevention of tax violations sudden and unexpected control checks;
assessment of the general state of fiscal discipline on the territory controlled by the tax authority at
the expense of a representative selection of all taxpayers categories for audits.
Special selection - Provides purposive sampling of taxpayers whose tax violations
probability is the most high on the analysis of all available information in the tax authority on the
taxpayer. Selection of companies in this way performed by the Department of tax inspections on the
basis of data analysis enterprises catalogs containing all the necessary information about taxpayers,
as well as the proposals of dealing with tax accrual.
With purposeful selection of taxpayers to check selected such enterprises which audit is a
priority. Priority for inspection, taking into account available staff potential of the tax authority, are
the following categories of companies:
Legislation of Germany found that the tax audit of such enterprises should be carried out at
least 1 time per year, but not more than 1 time in 6 months.
Verification period must immediately follow the last reporting period for which the previous
inspection was conducted . At the same time , a large enterprise may not be included in the audit
plan in accordance with the above terms if there are grounds to believe that the check will not entail
payment of additional taxes. The decision not to hold a check on the dates can be taken Head of
monitoring inspections by appointment with the head of department charges.
Company proposed to the primary inspection department accrual tax and other regulatory
authorities to check the feasibility justification (eg, in the case of changes in the structure of the
company, if there is doubt as to the veracity of tax returns and accounting reports).
Companies have not been evaluated for a long time. Selection of these enterprises partly
produced by applying the method of random sampling.
In selecting companies for inspections priority attention is given to the analysis of the
-The presence of large changes in the structure of the tax balance as compared to the balance
at the time of the last inspection;
- Completeness of income of enterprises (the widely used matching capabilities performance
are other similar enterprises);
- The ratio of investment of private funds in the development of the enterprise and seizures
of material and financial resources for personal consumption (in excess of deposits over
withdrawals for a long time is the basis for the purpose of verification);
- Information about violations of tax legislation received from other regulatory
In accordance with the laws of Germany all public services are required to report to the tax
authorities on known facts of tax evasion . However, it should be noted that the tax authorities have
the right to obtain information about taxpayers who are under the law of its trade secrets , including
the operations on bank accounts, commercial transactions, etc., unless there are substantial grounds
for believing that by the taxpayer committed a tax offense.
There are following factors contributing to the efficiency of tax services in the United States,
Germany and other countries:
- Detailed tax legislation, which clearly spelled out all taxation procedures, as well as real
- Predominance of the functional approach in the organization of the tax services industry.
Functional principle creates a system of checks and balances makes it possible to improve the skills
of employees and increase productivity through specialization and integrated approach; ensures the
unity of the performance of tax procedures).
- Availability concept of tax control, specialists’ efforts concentration in key areas of
control; purposeful selection of companies to check on the basis of a broad information base;
- evaluation of units and tax officers on the basis of clear criteria, creating incentives to
improve the efficiency of tax control.
To increase tax collection is necessary to improve the work of the judiciary, fight against
corruption in the tax authorities to improve their technical capabilities and qualifications of
employees , protect against encroachment criminalized business.
Offered the following measures: promotion of full and timely payment of taxes businesses
and citizens to create conditions under which tax evasion becomes uneconomical: violations of
financial discipline costs exceed potential profits from such actions. This is due to the introduction
of additional penalties for late payment of taxes and other obligatory payments to the budget in the
refinancing rate. Many supporters has a strict order - to charge interest on the amount owed for the
period from the due date until the date of repayment at a higher rate ; prevent distortion of the
meaning of certain transactions that taxpayers spend for understatement of the tax base or receiving
For comparison, we considered experience of tax control in the Republic of Indonesia. The
taxation system in Indonesia includes income tax and VAT.
Indonesian taxation is based on Article 23A of UUD 1945 (Constitution of Indonesia, 1945),
where the tax is defined as the fee charged by force from all Indonesian citizens, foreign citizens
and residents living in the country for a total of at least 120 days during a 12-month period . In
Indonesia, there are several hierarchical levels of taxation, including: income tax, local tax (Pajak
Daerah) and the central government taxes.
Indonesia adopted a progressive scale of tax rates for moving all types of taxes. In addition,
as in any developing economy, most of the economic activity accounted for " the cottage " level that
is exempt from taxation on sales and services.
Indonesia's tax system reflects the economic reality of the prevalence of poor people and the
poor are exempt from almost any taxation. Behind this is the ethics «gotong-royong» - « mutual ,"
which consists in forcing the more fortunate wealthy people fulfill their moral obligation incurring
heavier tax burden - regardless of their relationship to the justice of this rule . Exempt from taxes
poverty threshold for Indonesian recipients of income depends on the region, as there is some
disparity between the purchasing power of Rupees in different regions and intra- regional - between
large cities and smaller. The capital, Jakarta, is the most expensive city in respect of goods ,
services and wages.
Taxation of income - a question adjustment Regional (Propinsi) government determines the
economic realities of particular locality. As mentioned above, the poorest residents are exempt from
almost all taxes.
Although rates are Regionally variable, for the sake of illustration income tax basically
employs a progressive rate, commencing at 10% gross salary income per annum, sliding to 30% per
annum. Regulations are being debated as of 2008 to include income from shares, dividends, trusts
and such related.For example, the most urbanised and industrialised region, DKI Jakarta (Special
Administrative Region of Greater Municipality of Jakarta), income taxation commences with
salaries greater than one million Rupiah (IDR) per calendar month, at a rate of 10%, which slides
progressively to 40%. Summing up the above, we can say:
- simultaneously should increase the quantity and improve the quality of tax audits and
inspections of documents on-site;
- suppression of economic activity, which is not reflected in the accounting and hiding from
the tax administration (although formally permitted by law);
- to reduce unaccounted cash turnover. Interdiction short firms;
represent tax reporting;
- compulsory registration of all bank accounts of enterprises;
- strict control over foreign bank accounts of legal entities and individuals, including
You must enter the mandatory registration of foreign accounts (and not only for permission
to open them), and stringent penalties for failure to register; foreclosure on the property debt
dodgers, the introduction of personal liability of owners and managers of companies for failure to
pay taxes to the budget.
Analysis of the experience of Germany and other countries strongly suggests that an
effective procedure for the selection of taxpayers for tax audits is absolutely necessary for the
rational organization of tax control. Only the application of this procedure can provide in the face of
considerable burden on the tax authorities specialists maximum impact tests , both in terms of
additional charges on their results in the budget and in terms of their preventive effect on taxpayers.