| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| SA 4316 | Tax Administration | төртінші курс | 5 | 150 | 1 | 2 |
The discipline forms a system of knowledge about the basics of tax flow management in the context of the organization of entrepreneurial activity at the level of a specific organization and at the macroeconomic level within the framework of state tax management nationwide. And also forms students' basic knowledge on the administration of taxes and fees, including the example of the Kazakh practice of tax administration.
Group work, work in pairs, blitz questions, creative learning method, problem solving essay, problem learning method, brainstorming.
| 1 | LO 1- Understand the economic values of the Tax Service |
| 2 | LO 2- Able to use the skills and basics of financial knowledge in tax management activities. |
| 3 | LO 3- Can make management decisions in the tax system |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | General concept of the tax system. Tax elements | |
| 2 | Origin and economic value of taxes | |
| 3 | Classification of taxes | |
| 4 | Monetary reforms and methods of currency stabilization | |
| 5 | Tax system and tax policy of the Republic of Kazakhstan | |
| 6 | Public economic and political reasons for taxes | |
| 7 | Development of the tax system in Kazakhstan | |
| 8 | Taxation of small and medium-sized businesses | |
| 9 | Features in land and property tax | |
| 10 | Special tax regimes | |
| 11 | Authorized bodies carrying out Management in the field of taxation and their legal status | |
| 12 | Interaction of tax service bodies with other state bodies | |
| 13 | The procedure for calculating and paying tax | |
| 14 | State tax control | |
| 15 | The main method of tax accounting is the verification of taxpayers |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Salik jane salik salu. Oku kural. Turkestan 2018. G.Azretbergenova, M.Kulbayeva, T.Abdrashitova | |
| 2 | Nalogovi menedjment. Uchebnoe posobye. Almati 2018. B.Ermekbayeva, A.Mustafina | |
| 3 | Metodika iscisleniya nalogov i drugih obyazatelnih platejei v RK. Uchebnoe posobiye 2020. J.Ermekbayeva, A.Mustafina, D. Muhiyeva |