The purpose of the educational manual is to help deepening and systematize the knowledge in the tax area. The educational manual «Taxes and taxation» aimed at undergraduate degree in finance, also enterprise managers and individuals, which interested in tax reporting.
Оглавление
Баян Ермекбаева. Taxes and taxation. Educational manual
Abbreviations
Introduction
Section I. Taxes on income
Theme № 1. Individual income tax
Theme № 2. Social tax
Theme № 3. Corporate income tax
Section II. Property taxes
Theme № 4. Land tax
Theme № 5. Property tax
Theme № 6. Vehicle tax
Section III. Taxes on consumption
Theme № 7. Value – added tax
Theme № 8. Excises tax
Theme № 9. Tax on gambling
Theme № 10. Rental tax for export
Theme № 11. Fixed tax
Section IV. Taxation of the subsoil users
Theme № 12. Special payments of subsoil users
Theme № 13. Excess profits tax
Section V. Special tax regimes (STR)
Theme N 14. Special tax regime for small businesses
Theme № 15. The special tax regime for legal entities – agricultural producers
Theme № 16. Special tax regime for a peasant farms
Additional tasks
References
Отрывок из книги
One of the most important tools of the government's economic policy implementation were always and continue to be the taxes. In connection with this, the knowledge of the tax legislation, procedure and conditions of its functioning is the essential condition for the society.
The purpose of this study guide is a delivery of the assistance in deepening and systematization of the knowledge in the tax area. The authors' task is first of all to give a clear idea of the essence of the taxes, the main types of taxes, the tax system in general and its role in the economic development of the society.
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● Payments made via grants given by states, governments and international organizations, state awards, scholarships, money prizes awarded for the top places, compensation payable after termination of an employment contract, under the call for military service, compensation paid by the employer to employees for unused vacation, mandatory pension contributions, voluntary professional pension contributions to pension funds.
