Corruption - illegal use by persons holding a responsible state position, persons authorized to perform state functions, persons equated to persons authorized to perform state functions, officials of their official (official) powers and related opportunities in order to obtain or extract personally or through intermediaries property (non-property) benefits and advantages for themselves or third parties, as well as the bribery of these persons by providing benefits and advantages.Corruption is a serious barrier to the healthy development of society, a social evil that requires intervention and elimination. But an effective fight against this negative phenomenon is impossible without a sufficiently complete and accurate knowledge of its essence, specific conditions of occurrence and consequences.In the ordinary sense, corruption is associated, first of all, with the public service.
Anti-corruption is carried out on the basis of the following principles:
1) legality;
2) the priority of protecting the rights, freedoms and legitimate interests of man and citizen;
3) publicity and transparency;
4) interaction between the state and civil society;
5) systematic and comprehensive use of anti-corruption measures;
6) priority application of corruption prevention measures;
7) encouragement of persons providing assistance in combating corruption;
8) the inevitability of punishment for committing corruption offenses.
As a social phenomenon, corruption continues to exist at present in the areas of tax relations. First of all, it has a negative impact on the image of the tax authorities, undermines the trust of taxpayers, and also harms economic and national security.Reducing the level of corruption in the tax service is one of the priorities and the duty of every employee of the tax service. Today, the fight against corruption in the tax service has taken a systematic and comprehensive nature and is based primarily on measures to implement the Law of the Republic of Kazakhstan "On Combating Corruption" and compliance with the "Code of Ethics". In order to eradicate corruption in the tax authorities, a number of comprehensive measures have been taken to eliminate corruption manifestations.To achieve the best results, a rating system for evaluating the performance of structural units by indicators has been introduced. One of the evaluation criteria that have a high priority is the indicators of the work carried out by the tax authority to combat corruption. The main tool for improving the quality of services provided and reducing the risk of corruption is Kazakhstan's transition to standardization and regulation of public services.
"Indirect Tax Administration Department"