THE CONTENT AND ESSENCE OF TAX PROCEDURES IN THE FIELD OF ADMINISTRATIVE JUSTICE OF THE REPUBLIC OF KAZAKHSTAN

Authors

  • Murat Adamuly Adam
  • Salima Abdykadyrovna Sarina

Keywords:

Administrative justice, justice, procedure, enforcement, taxes, income, process, taxpaye, tria, declaration

Abstract

 Considering in this article matters about tax procedure, pursued the goal of opening up this concept not only as an adopted rule of law any legal action taken by a tax authority in accordance with the tax legislation, but its wide understanding of law with other theoretical points of view. At the same time tax procedure is described in comparison with the legal concept of administrative procedure, a notion that in contrast to the concept of tax procedures considered in the Law of the Republic of Kazakhstan "On administrative procedures". Disclosure and study two notions of the tax procedure and administrative procedure have similarities in the authority of these procedures, which is always a public authority, but there are significant differences between the subject and the scope of their application, therefore they cannot be identified in the sphere of public law relations. For the purposes of which is used the comparative method theoretical research by comparing the provisions of the current tax law, the draft of the administrative procedural and trial Code and the opinions of legal scholars. The study subject of this article is interesting because previously it has not been the subject of research among scientists in the field of financial and tax law respectively. Therefore, the application of it has a practical significance not only for the theory of tax law, but for the practical side of tax and administrative law. In this connection, the proposed measures of improvement of tax and administrative legislation of Kazakhstan on the draft Administrative procedural and trial Code of Kazakhstan, are studied in this article issues, contribute to legal settlement with gaps in the legislation that have the potential to occur in the pre-trial administrative law enforcement practice in the application of the provisions of the Administrative procedural and trial Code of the Republic of Kazakhstan with the consideration and resolution of administrative cases for violation of tax legislation.

 

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Published

30.06.2020

How to Cite

Adam, . M. A., & Sarina, S. A. (2020). THE CONTENT AND ESSENCE OF TAX PROCEDURES IN THE FIELD OF ADMINISTRATIVE JUSTICE OF THE REPUBLIC OF KAZAKHSTAN. Scientific and Legal Journal «Bulletin of the Institute of Legislation and Legal Information of the Republic of Kazakhstan», 2(60). Retrieved from https://vestnik.zqai.kz/index.php/vestnik/article/view/197