Об актуальных проблемах исполнения налогового обязательства в денежной и натуральной формах, связанных с неопределенностью правового режима безналичных денег

Abstract

In this article, the author examines the main theoretically and practically significant problems associated with determining the moment of fulfillment of a tax obligation from the point of view of choosing a specific monetary concept (money as a central bank’s obligation, money as a right of claim against a bank, non-cash money as incorporeal thing). The study and presentation of these problems of the current financial legislation of the Republic of Kazakhstan resulted in the author’s conclusions about the need to improve the current legislation of the Republic of Kazakhstan and specific proposal of its change. The author has established the moment of termination and emergence of the right of ownership of cash and non-cash money from the taxpayer and the state when the taxpayer fulfills the tax obligation in relation to each of the considered monetary concepts. As a scientific study has shown, tax disputes about determining the moment of fulfillment of a tax obligation in monetary form and about the moment of the emergence of ownership of non-cash money in the form of taxes from the state are largely related to the uncertainty of the legal regime of non-cash money in the Republic of Kazakhstan (a systematic analysis of the current legislation of the Republic of Kazakhstan allows us to conclude that the legislation of the Republic of Kazakhstan does not provide a definition of money in general and non-cash money in particular). In addition, the author of this research considered the issues unsettled by the norms of the current tax legislation of the Republic of Kazakhstan on the moment of fulfillment of the tax obligation in kind and proposed the author’s concepts of establishing such a moment.