Процедуры осуществления налогового аудита в Казахстане

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ɉɊɈɐȿȾɍɊɕɈɋɍɓȿɋɌȼɅȿɇɂəɇȺɅɈȽɈȼɈȽɈ ȺɍȾɂɌȺ ȼɄȺɁȺɏɋɌȺɇȿ

AUDIT PROCEDURES FOR THE IMPLEMENTATION OF THE TAX IN KAZAKHSTAN

ȼ.ɂ. Ȼɟɪɟɡɸɤ, . . , , ɗ.ɂ. Ɇɟɥɶɧɢɤɨɜɚ,

Ʉɚɪɚɝɚɧɞɢɧɫɤɢɣ ɷɤɨɧɨɦɢɱɟɫɤɢɣ ɭɧɢɜɟɪɫɢɬɟɬ Ʉɚɡɩɨɬɪɟɛɫɨɸɡɚ

А а и . ȼ ɫɬɚɬɶɟ ɨɫɜɟɳɟɧɵ ɩɪɨɰɟɞɭɪɵ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɧɚɥɨɝɨɜɨɝɨ ɚɭɞɢɬɚ. ɇɚɥɨɝɨɜɵɣ ɚɭɞɢɬ ɩɨɞɪɚɡɭɦɟɜɚɟɬ ɩɨɥɭɱɟɧɢɟ ɢɧɮɨɪɦɚɰɢɢ ɨ ɩɪɚɜɢɥɶɧɨɦ ɨɬɪɚ-

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ɠɟɧɢɢ ɜ ɧɚɥɨɝɨɜɨɦ ɭɱɟɬɟ ɩɪɨɜɟɞɟɧɧɵɯ ɨɩɟɪɚɰɢɣ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ, ɩɨɥɧɨɬɵ ɫɨ- ɛɥɸɞɟɧɢɹ ɧɚɥɨɝɨɜɨɝɨ ɨɛɹɡɚɬɟɥɶɫɬɜɚ ɫ ɰɟɥɶɸ ɨɤɚɡɚɧɢɹ ɦɟɬɨɞɨɥɨɝɢɱɟɫɤɨɣ ɩɨɦɨɳɢ ɜ ɩɪɟɞɨɬɜɪɚɳɟɧɢɢ ɢ ɭɫɬɪɚɧɟɧɢɢ ɧɚɥɨɝɨɜɵɯ ɩɪɚɜɨɧɚɪɭɲɟɧɢɣ ɭ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ.

Abstract. The article deals with the procedure of the tax audit. Tax audit involves ob- taining information about the correct reflection in tax accounting of transactions by the tax- payer, completeness, compliance with tax obligations to provide methodological assistance in the prevention and elimination of tax offenses of the taxpayer.

ы а / keywords: ɚɭɞɢɬ, ɚɭɞɢɬɨɪɫɤɢɟɨɪɝɚɧɢɡɚɰɢɢ, ɚɭɞɢɬɨɪɫɤɢɟɭɫɥɭɝɢ, ɧɚɥɨɝɨɜɵɣ ɚɭɞɢɬ, ɧɚɥɨɝɨɜɚɹ ɩɨɥɢɬɢɤɚ / audit, audit firms, audit services, tax audit, tax policy.

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ɈɐȿɇɄȺ ɇȺɅɈȽɈȼɕɏɊɂɋɄɈȼ ESTIMATION OF TAX RISKS

Ɍ.ȼ. Ȼɨɞɪɨɜɚ, - . , ,

Ɋɨɫɫɢɣɫɤɢɣɭɧɢɜɟɪɫɢɬɟɬɤɨɨɩɟɪɚɰɢɢ

А а и . ȼ ɫɬɚɬɶɟ ɪɚɫɫɦɚɬɪɢɜɚɟɬɫɹ ɦɟɬɨɞɢɤɚ ɨɰɟɧɤɢ ɧɚɥɨɝɨɜɵɯ ɪɢɫɤɨɜ ɞɥɹɩɨɜɵɲɟɧɢɹɤɚɱɟɫɬɜɚɧɚɥɨɝɨɜɨɝɨɩɥɚɧɢɪɨɜɚɧɢɹ.

Abstract. In article considers the technique for assessing tax risks for improving the quality of tax planning.

ы а / key words: ɧɚɥɨɝɨɜɵɣɚɧɚɥɢɡ, ɩɪɨɝɧɨɡɢɪɨɜɚɧɢɟ, ɧɚɥɨɝɨɜɨɟɩɥɚ- ɧɢɪɨɜɚɧɢɟ / tax analysis, forecasting, tax planning.

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