MODEL OF THE SYSTEM OF UNIVERSAL TAX DECLARATION OF INCOME, PROPERTY AND EXPENSES OF CITIZENS

Abstract

The declaration system has long been developed in many countries of the world, but it is not uniform, and the declaration system of each country has its own characteristics. Declaration systems of all countries are created in one direction, that is, in order to prevent illegal enrichment of officials. On the other hand, the theoretically mandatory filling of income and expense declarations is an indicator of cleanliness, transparency of government institutions and motivation for conscious behavior. This is the main element of the implementation of social support aimed at socially vulnerable groups of the population. The article considers the system of universal tax declaration of income, property and expenses of citizens of the Republic of Kazakhstan as a complex dynamic system.  In it, objects are considered as a means of achieving goals that entail the resolution of urgent contradictions between subjects in the field of taxation in order to reduce the level of the shadow economy and achieve social justice in society.