SOME ASPECTS OF PERFECTION OF TAX ADMINISTRATION IN THE REPUBLIC OF KAZAKHSTAN

The purpose of work is development of measures for improvement of tax administration in RK on the basis of studying of world experience. The methodology of work was made by methods of empirical research, supervision, a comparative method. Results of work were the conclusion that in RK the legislative base on reduction to the international standards of system of tax administration is carried out and created that promotes further introduction of general declaring of the income, improvement of cameral tax audits, informatization and automation of the state tax services on the basis of introduction of a control system of risks. The author revealed problems of tax administration in activity of tax authorities with large taxpayers, including: absence of accurate and logical criteria of reference of the taxpayer to category of the largest; absence or inefficiency of activity of the specialized divisions of tax administration providing registration and tax control of activity of the largest taxpayers; absence in a national tax policy of the incentives encouraging transition of taxpayers to group of the largest, etc. The author proves that when using world experience of creation and functioning of effective tax authorities, it is necessary to take into account objective conditions in which there are the tax system, concrete state of the economy in each country, the level of the saved-up riches, even psychological installations and traditions of the population. Scope of the results received by the author of article is the tax system and system of tax administration in RK. Conclusions of the author can be used in the course of teaching on economics departments of disciplines of a business cycle.