TAX PROCEDURES AND NON-JUDICIAL METHODS OF TAX DISPUTES RESOLUTION

Probably, as in any state, in the sphere of legal regulation of relations between business and the state, the public interests of the state are always above the private interests of business. Any democratic and legal state, including Kazakhstan, is based on the principles of equality of all before the law and the court, as well as the rule of law.The tax legislation of Kazakhstan does not provide for a legal mechanism for the consideration of tax disputes arising between a taxpayer and an authorized state body by any non-judicial organizations. All tax disputes are subject to consideration on complaints of the taxpayer to the higher authorized tax authority and only after receiving the decision of the higher state body, this dispute can be referred to the court.This paper deals with problematic issues of tax law related to the attribution of all tax disputes to consideration exclusively by the higher authorized tax authority and later by the court, which always guard the interests of the state, which in practice causes distrust of businessmen and investors to the state.In this regard, this paper examines out-of-court methods of resolving tax disputes.

Autorentext

Murat ADAM, LL.M, PhD, Abogado en Derecho Fiscal de la ciudad de Almaty, Kazajstán; Abogado del Colegio de Abogados de la ciudad de Almaty, Kazajstán; Profesor de Derecho Financiero y Fiscal en la Facultad de Derecho de la Universidad de Turan, Kazajstán, Antiguo Juez del Tribunal Estatal de Kostanay, Kazajstán, Árbitro.