Corruption as a negative phenomenon is familiar to all countries of the world. It is also known that true economic prosperity is achieved only in States where corruption is minimized. It would be a mistake to understand corruption as a banal bribe, which is only one of the varieties of this crime.
Today, in our Republic, all state bodies and officials are obliged to fight corruption within the limits of their competence, in accordance with the Law. Along with this, the state revenue Committee of the Ministry of Finance of the Republic of Kazakhstan has developed a "Strategy to combat corruption in the tax service of the Republic of Kazakhstan"in order to implement the national anti-corruption program. It is based on an assessment of the situation and prospects for building a highly effective state revenue service, cultivated on the mood of intolerance to corruption within state bodies. incomes'. The main goal of the Strategy is to improve the anti-corruption system in state revenue agencies. In turn, achieving this goal involves the development and implementation of comprehensive and consistent measures, which requires the implementation of such priority tasks as the implementation of measures to eliminate corruption in all areas of tax relations, the introduction of a risk management System, and the improvement of departmental control. Significant importance in the fight against corruption is attached to raising the image of state bodies. increase the tax culture of taxpayers, as well as interaction and intensification of cooperation in the fight against corruption with law enforcement agencies and civil society institutions.
Implementation of the Strategy of development of organs of state revenues of the Republic of Kazakhstan and the Strategy of the fight against corruption in bodies of state income is based on three main areas:
1. Observance of terms of rendering the state services with the aim of eliminating bureaucratic delays and the need for taxpayer ways to "accelerate" the acceptance of the service.
2. Minimization of contacts between employees of state revenue agencies and taxpayers by increasing the number of electronic tax services, creating and developing modern Centers for receiving and processing information for servicing taxpayers. To date, more than ninety percent of active taxpayers have been transferred to the electronic exchange of documents with the tax authority. As a result, the entrepreneur, without leaving his office, sends tax reports, reviews his personal accounts, and receives notifications from the tax authority.
3. Improving working conditions, increasing salaries for employees of state revenue agencies and developing a flexible bonus system to encourage their professionalism will undoubtedly help reduce the level of corruption. At the same time, in addition to strategic directions, state revenue agencies have developed a set of preventive measures to eliminate conditions that contribute to the Commission of corruption offenses and crimes. So, in the territorial departments of the state. there are also e-mail addresses on the stands where you can send messages about any illegal actions of employees. There is a 24-hour telephone line (helplines) with an automatic recording function that saves messages about any illegal actions. In the buildings of the territorial departments of state revenue, as well as in the centers for receiving reports, there are video cameras that allow monitoring employees, boxes and books for complaints and suggestions are installed. At the same time, the fight against corruption will not be effective if society itself, every citizen, does not show determination to resist corruption, and public administration is not competent and effective. Citizens ' distrust of the state system increases with each new step to strengthen corruption in their positions. These circumstances create the need to establish a "dialogue" with citizens, which, however, is complicated by the reluctance of citizens themselves to admit to committing acts of corruption. While citizens basically do not consider such actions a crime, and even more so corruption. When all these phenomena turn into a system, they are no longer perceived as offenses. A paradox arises. On the one hand, citizens are ready to fight corruption, and on the other hand, they themselves encourage it. In turn, given that the solution of this problem requires two-way participation, that is, citizens and the state, the awareness that bribery of officials is also a criminal offense is very important. So, in accordance with article 312. The criminal code of the Republic of Kazakhstan, bribery of a person authorized to perform state functions, or equivalent person, personally or through an intermediary, shall be punished by a fine in the amount from 700 to 2,000 monthly calculation indices or in amount of wages or other income of the convicted person for a period from 5 to 7 months, or correctional labor for a term up to 2 years, or restraint of liberty for a term up to 3 years, or with arrest for the term from 3 to 6 months or by deprivation of liberty for a term up to 3 years. Giving a bribe to an official, as well as giving a bribe for committing knowingly illegal actions (inaction), is punishable by a fine in the amount of 1000 to 3000 thousand monthly calculation indices or in the amount of the convicted person's salary or other income for a period of 7 months to one year, or by restriction of liberty for a term of up to 5 years, or by imprisonment for the same term. Giving a bribe to a person holding a responsible public office is punishable by imprisonment for a term of 5 to 10 years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to 7 years with or without confiscation of property. Specified acts committed by:
a) a group of persons by prior agreement or an organized group;
b) on a large scale;
C) repeatedly, - are punished by imprisonment for a term of 7 to 12 years with or without confiscation of property. Giving a bribe on a particularly large scale is punishable by imprisonment for a term of 10 to 15 years with confiscation of property. Summing up, I would like to note that there is no place for corruption in our society. Effective counteraction to this phenomenon can only be achieved by combining the efforts of all civil society institutions. This is the only way we can implement the national idea of becoming one of the most competitive countries.