Читать книгу Taxes and taxation. Educational manual - Баян Ермекбаева - Страница 1

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.

For the solving of this issue in the study guide the operating in Kazakhstan tax system is considered, a variety of materials for use of the current tax legislation is systematized.

The content of the study guide is strictly based on the normative documents, legislation and regulation documents are given as of January 1, 2011.

For the solid understanding of the given in the tutorial material, each theme in all sections completed by the checklist and the corresponding tasks.

The study guide is intended for the students of the economic universities and faculties during the learning of the course «Taxes and taxation.» The study guide also gives a complete view of the procedure of the calculation and payment of specific taxes, set by the law benefits and conditions of their use, and a number of other important issues related to the taxation.