| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| SA 4394 | Tax administration | төртінші курс | 5 | 150 | 1 | 2 |
In the course of studying the discipline, it is an in-depth approach to the study of the creation of the tax mechanism of the state, which provides for the assimilation by students of the most important, key issues of tax administration, which include consideration of topical issues of the activities of tax authorities to ensure the completeness and timeliness of payment of taxes and fees to budgets of all levels. As well as the formation of basic knowledge on the administration of taxes and fees, including on the example of Kazakhstan's experience in tax administration and the formation of the necessary competencies for a bachelor's degree.
Tax report
Group work, work in pairs, blitz questions, creative learning method, problem solving essay, problem learning method, brainstorming.
| 1 | Able to methodically analyze the organization of tax system management and evaluate organizational and methodological decisions of tax control. |
| 2 | In the process of studying, he uses the content of taxes and taxation in the financial market, laws and regulations related to the regulation of relations of its participants. |
| 3 | In a market economy, rational methods of tax control can be tested in the mechanism for effective financing of the economic activities of companies. |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | Tax accounting and its role in the accounting system. | Ауызша және жазбашаСұрақ-жауаппрезентация |
| 2 | Socio-economic and political reasons for taxes | Ауызша және жазбашаСұрақ-жауаппрезентация |
| 3 | General Description and Role of Corporate Income Tax | Ауызша және жазбашаСұрақ-жауаппрезентация |
| 4 | Calculation of the formation of the annual total income of a legal entity | Ауызша және жазбашаСұрақ-жауаппрезентация |
| 5 | Exclusions from land and property taxes | Ауызша және жазбашаСұрақ-жауаппрезентация |
| 6 | Special tax regimes | Ауызша және жазбашаСұрақ-жауап |
| 7 | Interaction of tax authorities with other government bodies | Ауызша және жазбашаСұрақ-жауап |
| 8 | Procedure for calculating and paying tax | Ауызша және жазбашаСұрақ-жауап |
| 9 | State tax control | Ауызша және жазбашаСұрақ-жауап |
| 10 | The main method of tax control is verification of taxpayers. | Ауызша және жазбашаСұрақ-жауап |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Salyk Akimshiligi. Oku kuraly. Almaty. S.N.Abieva, M.M.Alieva2014 | |
| 2 | Kazakhstan Republic of Salyk Zhuyesi. Oku kuraly. /. - Almaty: T.I. Isakhmetov, V.Z. Erkebalaeva, A.O. Demeubaeva2021. | |
| 3 | Salyk salu negizderi. Oku kuraly. /. - Almaty: Kazakh University, B. Zh. Ermekbaeva2021. | |
| 4 | Nalogi i nalogooblozhenie. Almaty . B.Zh. Ermekbaeva, A.K.Mustafina2019 |