Conducting a binary class on the discipline " Financial law of the Republic of Kazakhstan»

 

 On April 14, 2021, as part of the implementation of the schedule of binary classes for the 2020 - 2021 academic year, the Department of "Theory and History of State and Law, Constitutional Law" (TiIGiP, KP) of the L. N. Gumilyov Eurasian National University was invited to Nurmagambetova Aliya Bakhytzhanovna - M. yu. n., senior lecturer at the University of Kazguu named after M. S. Narikbayev in the discipline "Financial Law of the Republic of Kazakhstan". This discipline is conducted for students of the 3rd year of the specialty "Jurisprudence" by Ph. D., Associate Professor S. S. Kapsalyamova. Binary classes are one of the forms of implementing interdisciplinary connections and integrating subjects. This is an unconventional type of activity. The lesson is taught by two or more teachers. The purpose of the binary class is to create conditions for motivated practical application of knowledge, skills and abilities, to give students the opportunity to see the results of their work and get joy and satisfaction from it. Since "Financial Law" is located at the intersection of economics and law, teachers and students used both legal and economic terms.

The teachers conducted a lesson on the topic: "Legal regulation of the tax system of the Republic of Kazakhstan". They determined that: "the modern tax system of the Republic of Kazakhstan currently contributes to the development of economic processes. At the same time, the need to meet the conditions of today requires it to constantly improve and modernize. In this sense, the most

The development and application of a system of benefits and discounts is seen as promising: first, to stimulate domestic producers, and second, to balance the budget and extra-budgetary spheres. In general, it will ensure the expansion of the tax base and, accordingly, tax revenues to the budget."

In the binary lesson, the goal was achieved, the main tasks were solved. The lecturers shared their theoretical and practical experience, they accompanied their presentation materials with a detailed explanation of the tax legislation of the Republic of Kazakhstan, etc.