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As noted, in the framework of the overall objectives of particular importance is the optimization of inter-related elements of taxation: the tax base, tax rates, tax exemptions. The essence of this process is to achieve in practice, the relative balance between the two tax functions: fiscal and regulatory. Recall again that the ways to implement tax regime different and contradictory. On the one hand, this system of tax benefits: the abolition of advance payments, the reduction of tax liability in connection with the charity, deferred payment by the taxpayer. On the other hand, is a system of tax penalties (fines, penalties and administrative sanctions). The right mix of these two systems provides the flexibility of taxation and as a consequence - the effectiveness of fiscal policy.
Thus, tax regulations associated with the detailed design methods for realizing the targets, as well as the elaboration of regulatory actions aimed at their implementation. A characteristic feature is that the methods of tax regulations should be required to take into account the legal regulations, the defining aspects of the production and the tax liability for their violation. In addition, this includes a wide range of methods of indirect effects on the behavior of the subjects of taxation, stimulating their decisions, useful to society (for example, through the use of a simplified system of taxation).
Management effectiveness is largely determined by how effective is the system of tax control. The latter as an element of state influence on economic entities requires them to properly form the tax base and accurately calculate the value of the tax liability.
The object of control - all financial transactions and their results. Tax control activities cover the entire tax system, and they are made by regions, taxpayers, tax classification groups, as well as certain taxes and fees. It is necessary to respect a basic requirement for tax control: the effect should be significantly greater than the cost of its holding.
Ensuring government tax control is possible in various ways. One is the registration of taxpayers.
Feature of the corporate tax control is that regulations established set of techniques and methods to ensure compliance with the tax laws and tax proceedings. Here, the content control includes: monitoring the controlled objects, recording and analysis of trends in the tax and the adoption of measures to prevent and combat tax violations, identify those responsible and bring them to justice. This monitoring is conducted by public authorities, and public accounting firms, accounting and financial services companies. Of course, the goals and objectives of state and non-tax control are different.
11.15 Corporate tax management
Corporate tax management, as a kind of management in the enterprise, more and more into the practice of the economic life of Kazakhstani enterprises and tax manager for (an expert tax consultant) is becoming more important figure. Recently, Kazakhstan corporate tax management has been the subject of many accounting and consulting firms working on a contractual basis with taxpayers.
Corporate tax management - a system for controlling tax flows of a commercial organization using science-based market forms and methods and decision-making in the field of tax revenues and tax expenditures at the micro level.
Corporate tax management as an integral element of the tax management has the same functional components, but with the features:
business process management tax flows in the enterprise;
corporate tax planning;
corporate tax regulations;
corporate tax control (self-control).
Organization of corporate tax management in a broad sense - is a set of organizational forms and methods of tax planning, tax optimization and tax self-control, and in the narrow - is to prepare and create conditions for the optimization of tax flows. To govern tax flows in enterprises use the organizational structure of financial management.
Management of tax payments on most of Kazakh companies engaged either in specialist finance department (service), or (unlikely) accounting. Less frequent, but still common, external management fees. Rationally, when the company, in its financial service (and in large holding companies - in a specially created IRS) tax flows are recognized experts - tax managers. Their duties include: participation in the development of regulations of the company, and the various provisions of the statute, the development and study of effective tax regime, the creation and maintenance of a database on tax law, participation in the rationale of the system of contracts and agreements, the development of corporate tax policy and budget; implementation of corporate tax planning, forecasting and budgeting, development of corporate tax regulations, the implementation of an internal fiscal control, analysis of company taxation, enforcement of foreign tax control (timely and complete submission of documentation to tax authorities), the implementation of tax proceedings: timely registration with the appropriate authorities and re-registration, development and regulation of the tax calendar payments on certain taxes, the interaction with the local tax and financial authorities on tax credit and other tax matters, execution of organizational and methodological work in the field of taxation in their organization, and other issues.
Planning and management of the company is very closely related, intertwined and considering tax management processes in the enterprise, very hard to separate. Therefore, the basic methodology of the tax planning and regulation are considered together as a unit, as a tax optimization, ie, the optimization of corporate tax revenues, tax expenditures and tax revenue by fiscal budgeting and other forms and methods of corporate tax planning and regulation.
Corporate tax management is a systematic activity to organize the self-monitoring (surveillance, inspection managers correctness of calculation and payment of taxes, the movement of incoming and outgoing flows of tax, tax efficiency gains, as well as the identification and elimination of tax errors before inspection by the tax authorities.
Organization and implementation of the elements of a full-fledged corporate tax management solutions makes it possible entities of problems that can not always be solved in the framework of management and other types of management:
- Get additional tools for current and future use of favorable tax, financial and other conditions,
- To more fully take into account the changes in the environment,
- To encourage the participants of tax management in the light of management decisions, create the conditions for upgrading and training managers
- To provide a more efficient allocation and use of different kinds of resources of an economic entity
- Increase with minimal financial stability and value of the company.
An important criterion for a decision on the need for the economic entity of corporate tax management is the level of the tax burden. If the share of taxes does not exceed 15% of the net value of the enterprise, the need for tax planning and optimization of the minimum, at higher levels of the tax burden necessary to establish full tax management. The higher tax burden, the better would be the cost of an economic entity for the organization of tax management, the higher the price of the managerial decisions of tax (subject to performance).
11.16 Arrangement and tax evasion
Tax shifting - the process of transferring the tax burden from the payer to the final vehicle taxes - a population that takes the brunt of the tax. Tax shifting due to the mismatch in the number of taxes not only the tax payer and the media, but also the object and source of taxation.
Transcription occurs in a latent form, both in production and in the sphere of circulation.
In the production of taxes paid out of profits or income can be claimed by an intensification of employees, that is, the relative reduction of necessary labor time and increasing the surplus of time. This is the most subtle form of tax shifting to employees.
In the sphere of circulation taxes transposed through the price mechanism.
Corporate income tax can be passed on to consumers of products of the enterprise through higher prices or resource providers through reduced prices for resources. In the case of income taxation of business entities organized in the form of a joint transfer can be made to shareholders by paying them lower dividends in terms of covering the entire amount paid by taxpayer or its shares.
Individual income tax paid at source is not transferred, as charged with the final income tax. However, if the requirements of the workers' union will increase wages, the opportunity of shifting the tax on workers and employers. Recent price increases by blaming increasing operating costs in terms of salaries in consumer products or services.
As to the individual income tax paid on the declaration, it may be arranged by increasing its prices for services (doctors, lawyers, others self-employed).
Taxes on property transferred in part. Thus, the payment of property tax for legal entities and individuals engaged in business can be if there is sufficient demand to inflate net income by the amount of tax and thus move it to consumers of goods and services. Individuals - small property owners - the owners of apartments can shift the tax only in the case of giving them out, and basically are the ultimate payers of property tax.
Similarly carry other direct taxes paid by income: land, taxes on vehicles.