Содержание
- 2. Basic terminology tax agent — a person who in accordance with this Code is entrusted with
- 3. Basic terminology A tax can be defined as a payment to support the cost of government.
- 4. Basic terminology A taxpayer is any person or organization required by law to pay a tax
- 5. Income tax incidence Government G imposes a new tax on corporate business profits. A manufacturing corporation
- 6. The Relationship between Base, Rate, and Revenue Taxes are usually characterized by reference to their base.
- 7. The Relationship between Base, Rate, and Revenue The amount of a tax is calculated by multiplying
- 8. Standards for good taxes Theorists maintain that every tax can and should be evaluated on certain
- 9. Sufficiency The first standard by which to evaluate a tax is its sufficiency as a revenue
- 10. Sufficiency What is the consequence of an insufficient tax system? The government must make up its
- 11. Sufficiency Another option is for governments to borrow money to finance their operating deficits Debt financing
- 12. TAXES SHOULD BE CONVENIENT Our second standard for evaluating a tax is convenience. From the government's
- 13. TAXES SHOULD BE CONVENIENT From the taxpayer's viewpoint, a good tax should be convenient to pay.
- 14. TAXES SHOULD BE EFFICIENT Our third standard for a good tax is economic efficiency. Tax policymakers
- 15. The Classical Standard of Efficiency The classical economist Adam Smith believed that taxes should have as
- 16. The Classical Standard of Efficiency The laissez-faire system favored by Adam Smith theoretically creates a level
- 17. Taxes as an Instrument of Fiscal Policy The British economist John Maynard Keynes disagreed with the
- 18. Taxes as an Instrument of Fiscal Policy Historically, this instability caused cycles of high unemployment, severe
- 19. Taxes as an Instrument of Fiscal Policy In the Keynesian schema, tax systems are a primary
- 20. Taxes as an Instrument of Fiscal Policy The tax cut should both stimulate demand for consumer
- 21. Taxes and Behavior Modification Modern governments use their tax systems to address not only macroeconomic concerns
- 22. Taxes and Behavior Modification Some of the social problems that the federal income tax system tries
- 23. Income Tax Preferences Provisions in the federal income tax system designed as incentives for certain behaviors
- 24. Taxes should be fair Ability to pay A useful was to begin our discussion of equity
- 25. Taxes should be fair For instance, income taxes are based on the person’s inflow of economic
- 26. Horizontal equity If a tax is designed so that persons with the same ability to pay
- 27. Vertical Equity A tax system is vertically equitable if persons with a greater ability to pay
- 28. The classification of taxes Mainly the taxes can be classified based on different conditions: Depending on
- 29. The classification of taxes Depending on the burden of the tax payer;
- 30. 2. Depending on type of tax
- 31. 3) Depending on subject
- 32. 4) Depending on jurisdiction
- 33. Tax system of the Republic of Kazakhstan Corporate income tax; Individual income tax Value added tax
- 34. The Taxation Principles in the Republic of Kazakhstan The tax legislation of the Republic of Kazakhstan
- 35. The Principle of the Obligatory Nature of Taxation The taxpayers shall be obliged to perform tax
- 36. The Principle of Certainty of Taxation Taxes and other obligatory payments to the budget of the
- 37. The Principle of Fairness of Taxation 1. Taxation in the Republic of Kazakhstan shall be universal
- 38. The Principle of Unity of the Tax System The tax system of the Republic of Kazakhstan
- 39. The Principle of Publicity of Tax Legislation of the Republic of Kazakhstan Regulatory legal acts which
- 40. Contemporary conditions At February 6, 2008, the President of Kazakhstan assigned to the government of the
- 41. Contemporary conditions As a result of the outlined objectives, the working group was established by the
- 42. Contemporary conditions In the light of these changes, it is planned to reduce gradually the rate
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