R. Nurgaliyeva, PhD in Economics, Associate Professor Karaganda Economic University of Kazpotrebsoyuz, Republic of Kazakhstan THEORY AND PRACTICE OF FORMATION OF ACCOUNTING AND TAX POLICY OF THE REPUBLIC OF KAZAKHSTAN

This article discusses the different definitions of accounting and tax policies of enterprises in modern economy. Determined that under the status of the Republic of Kazakhstan, the form and content development accounting and tax policy, has not yet been given sufficient attention. The article recommended structural elements and content of the accounting and tax policy, as a reference guide of all kinds of accounting, taking into account the specific features of business in the Republic of Kazakhstan.

Keywords: accounting and tax policy in the Republic of Kazakhstan, accounting forms and tax policy, structural elements and content of the accounting and tax policy.

DOI: http://dx.doi.org/10.17721/1728-2667.2014/155-2/6

  1. About taxes and other obligatory payments to the budget. Tax Code / / www.salik. kz.
  2. IFRS № 8 “Accounting Policies, Changes in Accounting Estimates and Errors: A Guide to IFRS for Professional Accountants, revised edition 2011” / / www.minfin.rk
  3. National standards of financial accounting № 2. Order of the Ministry of Finance of the Republic of Kazakhstan from 21.06.2007, № 217,131 page.
  4. Mikhaleva E., Chorin L., Accounting Policy of the Enterprise I – Almaty, 2006.
  5. Mikhaleva E., Chorin L., Accounting Policy of the Enterprise II – Almaty, 2006.
  6. Scala V., Actual problems of the national accounting policy of the Republic of Kazakhstan / / Accounting and Auditing Kazakhstan – monthly publication. № 12, 2012, p.8-12.
  7. Nurgaliyeva R. Financial Accounting – 2. Tutorial – with a signature stamp of MES RK Karaganda. LLP “Polygraphy”2012, 340 pp.
  8. Nurgaliyeva R., Tax Accounting. – Study Guide, 3rd Edition, Karaganda, KEU, 277 pp.
  9. Nurgaliyeva R. The accounting and Tax Policy: Theory and practice of development. An article in the Proceedings of the International scientific-practical conference “20 years of peace and creation: the emergence and development of accounting and auditing standards of the Republic of Kazakhstan” – Karaganda, 2011. 214 (pp. 120-122).
  10. Nurgaliyeva R., Atnagulova K. Status of accounting policies for financial accounting. An article in the International scientific and practical conference “Youth and Science: Problems, Research and solutions. – Omsk Economic Institute. 23.9.2008., Pp. 211-213, 0.25 pp.
  11. Tax accounting policies. Practical Manual / Comp.: LLP “BDO Kazakhstanaudit” – Almaty LLP “Central House accountant,” 2011 – 136 p.