SOME PROBLEMS OF DECLARING THE INCOME OF INDIVIDUALS IN KAZAKHSTAN

Abstract

This article considers the problems of income declaration by individuals of Kazakhstan at the present stage. It is
absolutely true that this is a necessary action carried out by any state to obtain information on the available property of individuals.
At the same time, when there was no full digitalization of the state, the universal declaration of individuals was one of the forms for accounting and reporting on all economic indicators and control of income received. Kazakhstan, like all countries of the former USSR, almost simultaneously introduced the same tax reporting forms, which eventually led to the declaration of income of individuals. However, for over 20 years, civil servants and people entering the civil service have been submitting income declarations
first on paper and then electronically.
The purpose of this study is to consider the process of implementation of universal tax declaration of income of individuals in Kazakhstan and based on the study of foreign experience on this issue at the stage of its implementation. In accordance with the purpose of the study the following tasks are solved: consideration of theoretical aspects of tax declaration in different countries; assessment of the coverage of tax declaration in Kazakhstan and foreign countries; identification of the main problems in tax
declaration.
The following research methods were used in this work: structural-functional, economic and statistical methods.
Scientific significance of the study consists in theoretical generalization of the experience of functioning of tax declaration in the conditions of digitalization and assessment of existing problems in the universal declaration of the population and proposals
for adapting the experience of leading countries to the realities of Kazakhstan practice of the system of universal tax declaration of income and property of individuals.
The study of world practice of functioning of tax declaration in the conditions of digitalization and assessment of existing problems in the universal declaration of the population and developed a number of proposals to adapt the best foreign experience of universal tax declaration to the real reality in the practice of implementation of universal tax declaration of income and property
of individuals in Kazakhstan.