Fundamentals of taxation
About the course
The course provides a solid theoretical basis for understanding the economic mechanism of taxation, the principles of building a unified tax system in Kazakhstan. The economic content, functions, types and principles of taxes are revealed, various tools of tax impact, stages of formation and development of taxes and tax system of the Republic of Kazakhstan are considered. As a result of studying the course, students will get the skills of practical calculations of vehicle tax, land tax, property tax. They will consider the concept of value added tax and corporate income tax, the procedure for calculating and paying individual income tax, social tax and social contributions.
Teachers
Evgeny V. Varavin, Candidate of Economic Sciences, Assisstant professor |
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Gulnara I. Islyam, Candidate of Economic Sciences, Assisstant professor. |