| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| SSS 3290 | Tax and Taxation | Үшінші курс | 5 | 150 | 1 | 2 | 0 |
The discipline provides for the formation to teach students of the subject the theoretical aspects of the functioning of taxes and the taxation system, i.e., considering the economic content of taxes, the functions and principles of taxes, the stages of the creation and historical development of taxes and the tax system in the Republic of Kazakhstan, the main conceptual directions of tax reforms in the country, etc. study and teach.
Tax and taxation
Financial theory
narrating, explaining, providing information, question-answer, work in small groups, work in pairs; tests
| 1 | express their opinions on modern problems studied in the field of taxation; applies the acquired knowledge in practical work. |
| 2 | can summarize and analyze the modern issues of taxation methods and technologies for assessing business efficiency. |
| 3 | Conducts theoretical and experimental research using mathematical analysis and modeling methods in the field of finance |
| 4 | learns the skills of applying the regulatory and legal documents of the tax legislation related to the regulation of the content of tax and taxation in the financial market, the relations of its participants. |
| 5 | learns the skills of calculating taxes and fees from legal entities and individuals |
| 6 | uses rational tax methods in the mechanism of effective financing of economic activities of companies in the market economy |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | Theoretical foundations of taxation in the Republic of Kazakhstan | |
| 2 | Nature of tax and principles of taxation | |
| 3 | Functions and classification of taxes | |
| 4 | System of taxation of legal entities and individuals | |
| 5 | Republican taxes (tax base, tax rates, tax term, taxation subjects) | |
| 6 | Regional taxes (tax base, tax rates, tax period, tax subjects) | |
| 7 | Local taxes (tax base, tax rates, tax term, taxation subjects) | |
| 8 | Special tax regimes of the Republic of Kazakhstan | |
| 9 | Tax control of legal entities and individuals | |
| 10 | Tax system of the Republic of Turkey |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | 'Salyk zhәne bjudzhetke tөlenetіn baska da mіndettі tolemder turaly' Қazaқstan Respublikasynyn Kodeksіn (Salyk kodeksі) қoldanysқa engіzu turaly Kazakstan Respublikasynyn Zany 2017 zhylgy 25 zheltoksandagy № 121-VI KRZ. | |
| 2 | Nalogi i nalogooblozhenie. Uchebnoe posobie. Shymkent. 2020 . G.ZhAzretbergenova i d.r. | |
| 3 | Nalogovyj menedzhment.Uchebnoe posobie. Almaty. 2018. B.Zh.Ermekbaeva., A.K.Mustafina 4. | |
| 4 | Metodika ischislenija nalogov i drugih objazatel'nyh platezhej v Respublike Kazahstan: uchebnoe posobie, 2020B. Zh.Ermekbaeva.,A.K.Mustafina., D.M.Muhijaeva | |
| 5 | Nalogovaja sistema Respubliki Kazahstan. Uchebno-metodicheskoe posobie, 2019. B.Zh.Ermekbaeva., A.K.Mustafina | |
| 6 | Salyқ esep zhәne esepteme: Oқu-ədіstemelіk құral. - Almaty: «Tұran» Universitetі, 2020. - 48b. http://rmebrk.kz Bikteubaeva, A.S., Bozgulova, N.A. | |
| 7 | Salyқ salu ataularynyn tүsіndіrme sөzdіgі: Zhoғary ou oryndary jekonomika fakul'tetіnіstudentterіne arnalғan. - Өskemen: S. Amanzholov atyndaғy ShҚMU baspasy, 2013. - 35b. -ISBN 978-601-7196-57-8. http://rmebrk.kz Turarov , T.K., Sadykov, T.S Turarov , T.K., Sadykov, T.S7 | |
| 8 | Ұjymnyn salyқ saluyn taldau zhәne oңtajlandyru: Oқu құraly. - Қostanaj: A. Baityrsynov atyndaғy ҚMU, 2019. - 55b. -ISBN 978-601-7985-82-0. http://rmebrk.kz Abaeva, G.I., Alimova, N.Zh | |
| 9 | Salyk әkіmshіlіgі. Abieva S.N., Alieva M.M. Jekonomika baspasy, Almaty – 2016 zh | |
| 10 | Nalogoovoe prognozirovanie i planirovanie Zhakipbekov S.T., Abdibekov S.U. N. //Jekonomika baspasy./ Almaty- 2014zh | |
| 11 | Salyk zhәne salyk salu Zhakipbekov S.T., Kanatov A.S Jekonomika baspasy, Almaty – 2016 | |
| 12 | Nalogooblazhenie v RK na sovremennom jetape. Kaldijarov D.A., Ilimzhanova Z.A., Jekonomika baspasy, Almaty – 2015 /320 str | |
| 13 | Salyk zhene salyk salu Kul'zhabaeva M.T.,Fursova I.G. Jekonomika baspasy, Almaty – 2017 zh. | |
| 14 | Osnovy nalogovogo planirovanija Kul'zhabaeva M.T., Shaburhanova Z.A Jekonomika//Almaty – | |
| 15 | Hüseyin Şen Vergi teorisi ve Potikası İkinci baskı.2015s. | |
| 16 | Güran M.C. Gelir vergileri.Ankara 2013 |