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Search results: Y.S. Abdrakhmanov

Number of results: 3


Investigation and diagnostics of the new type paddle-type mixer parameters
Annotation:

In work characteristics of the mixing device of new type and principles of its work are given. The geometry of liquid, stream has been ivestigated arising in a tank when operating. Offers of rationalization character were brought.

Year of release: 2014
Number of the journal: 1(53)

Algorithm for solving the anaphora of a pronoun in the Kazakh language
Annotation:

The paper considers two data-driven methods for anaphora resolution of Kazakh texts. These methods are based on machine learning with annotated corpora and using no additional information except linguistic features. The first method uses Support Vector Machine as learning and classifying algorithms, the second method uses Decision Tree inducer. We evaluate the performance of the methods with several feature sets and corpora. Feature sets included morphological, syntactic, and semantic features. In this paper We also evaluate how semantic features, namely semantic roles, impact the performance of anaphora resolution in Kazakh language. Experiments showed that precision of SVM is higher on experimental data for almost all cases. It was shown that semantic features enhance the performance of the methods for anaphora resolution of Kazakh texts. We have also calculated the optimal distance between the anaphor and the hypothetic antecedent and used it in our methods.

Year of release: 2022
Number of the journal: 2(86)

Some features of bringing to administrative responsibility for detecting tax evasion
Annotation:

The sphere of taxation, ensuring the implementation by the state of the first stage of public financial activity is the mobilization of public funds, is the subject of close attention of scientists and increased public interest. The processes of tax reform taking place in the Republic of Kazakhstan show the dynamics of tax and legal regulation, implement a number of international standards in the field of tax relations, which cause an urgent need for theoretical understanding and thorough generalization, analysis and evaluation of new or significantly changed institutions of tax law. Tax administration has a procedural nature, which reflects the dynamics and statics of tax legal relations. From the standpoint of statics, tax administration is a set of all tax procedures provided for by tax legislation aimed at ensuring the receipt of tax payments to the relevant budgets. The purpose of the study is to determine the legal regulation of the procedures for fulfilling the obligation to pay taxes and fees by individuals and legal entities in the Republic of Kazakhstan by clarifying their legal nature, and bringing to administrative responsibility for non-fulfillment of this obligation. The methodological basis of the research is based on modern methods of cognition: dialectical, formal-logical, historical, comparative-legal, analytical-synthetic, system-structural, logical-legal. The article describes the legal regulation of the fulfillment of the obligation to pay taxes and fees in the Republic of Kazakhstan from the standpoint of statics (as a set of all tax procedures provided for by tax legislation, aimed at ensuring the receipt of tax payments to the relevant budgets) and dynamics (as the activities of relevant entities for the implementation of tax procedures). A distinction has been made between tax administration in a broad and narrow sense as: tax administration, which includes the whole set of procedures, including bringing to administrative responsibility for non–payment of taxes, as well as procedures for resolving tax conflicts in the mode of administrative coordination and in court; administration of tax payment - procedures for the payment of taxes and fees, the result of the implementation of which is aimed at all tax activities of the state, which ensures the actual receipt of funds to the budgets. The article also discusses a number of features of bringing legal entities to administrative responsibility for non-payment of taxes, within the framework of administrative proceedings.

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Heading: Law