| 61 |
Is there a national tax collection agency? |
| |
| |
61:
In law, is there a national tax collection agency?
|
| |
| Score: |
YES |
NO |
 |
|
| |
Comments: The task is assigned to tax bodies to maintain the completeness of tax receipts and other obligatory payments to the budget, the completeness and timeliness of the transfer of obligatory pension payments and social deductions to the state fund for social insurance, and to assure payment by taxpayers of their tax obligations.
References: Code of the Republic of Kazakhstan on taxes and other obligatory payments in the budget (Tax code) (with changes and additions in accordance with the state of Jan. 1, 2008), Article 15
|
| 62 |
Is the tax collection agency effective? |
| |
| |
62a:
In practice, the tax collection agency has a professional, full-time staff.
|
| |
| Score: |
100 |
75 |
50 |
25 |
0 |
|
|
| |
Comments:
References: Alibekov Saylau, professor, Kazakh University of International Relations and World Languages, July, 20, 2008, Almaty
Kozyreva Evgeniya, president of the Feminist League, Aug. 4, 2008, Almaty, Kazakhstan
|
| |
62b:
In practice, the tax agency receives regular funding.
|
| |
| Score: |
100 |
75 |
50 |
25 |
0 |
|
|
| |
Comments:
References: Alibekov Saylau, professor, Kazakh University of International Relations and World Languages, July, 20, 2008, Almaty
Kozyreva Evgeniya, president of the Feminist League, Aug. 4, 2008, Almaty, Kazakhstan
|
| 63 |
Are tax laws enforced uniformly and without discrimination? |
| |
| |
63:
In practice, are tax laws enforced uniformly and without discrimination?
|
| |
| Score: |
100 |
75 |
50 |
25 |
0 |
|
|
| |
Comments:
References: Alibekov Saylau, professor, Kazakh University of International Relations and World Languages, July, 20, 2008, Almaty
Kozyreva Evgeniya, president of the Feminist League, Aug. 4, 2008, Almaty, Kazakhstan
|
| 64 |
Is there a national customs and excise agency? |
| |
| |
64:
In law, is there a national customs and excise agency?
|
| |
| Score: |
YES |
NO |
|
|
| |
Comments: The government formed a committee of customs control within the Ministry of Finance with the assignment to reorganize the agency of customs control.
References: Act of the government of the Republic of Kazakhstan, Oct. 29, 2004, #1133: Questions from the Committee of Customs Control to the Ministry of Finance of the Republic of Kazakhstan (with changes and additions as of Nov. 30, 2005)
Decree of the President of the Republic of Kazakhstan about measures on the further perfection of the system of government of the Republic of Kazakhstan
|
| 65 |
Is the customs and excise agency effective? |
| |
| |
65a:
In practice, the customs and excise agency has a professional, full-time staff.
|
| |
| Score: |
100 |
75 |
50 |
25 |
0 |
|
|
| |
Comments:
References: Alibekov Saylau, professor, Kazakh University of International Relations and World Languages, July, 20, 2008, Almaty
Kozyreva Evgeniya, president of the Feminist League, Aug. 4, 2008, Almaty, Kazakhstan
|
| |
65b:
In practice, the customs and excise agency receives regular funding.
|
| |
| Score: |
100 |
75 |
50 |
25 |
0 |
|
|
| |
Comments:
References: Alibekov Saylau, professor, Kazakh University of International Relations and World Languages, July, 20, 2008, Almaty
Kozyreva Evgeniya, president of the Feminist League, Aug. 4, 2008, Almaty, Kazakhstan
|
| 66 |
Are customs and excise laws enforced uniformly and without discrimination? |
| |
| |
66:
In practice, are customs and excise laws enforced uniformly and without discrimination?
|
| |
| Score: |
100 |
75 |
50 |
25 |
0 |
|
|
| |
Comments:
References: Alibekov Saylau, professor, Kazakh University of International Relations and World Languages, July, 20, 2008, Almaty
Kozyreva Evgeniya, president of the Feminist League, Aug. 4, 2008, Almaty, Kazakhstan
|
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