Scientific Expertise of Draft Scientific Expertise of Draft Normative Legal Acts in the Field Normative Legal Acts in the Field of Finance within the Framework of Finance within the Framework of Implementation of the Legal of Implementation of the Legal

Policy of KazakhstanPolicy of Kazakhstan

Yuliya S. LoktevaYuliya S. LoktevaDoctor of LawDoctor of LawDeputy DirectorDeputy DirectorInstitute of State and LawInstitute of State and Law

- Long-term planning of legislative activities;- Long-term planning of legislative activities;- Introduction of scientific expertise (legal, anti-- Introduction of scientific expertise (legal, anti-corruption, criminological, etc.) of draft laws and corruption, criminological, etc.) of draft laws and regulations;regulations;- Complete financial support of adopting laws.- Complete financial support of adopting laws.

Measures on improvement of the rule-making process

in the framework of the legal policy of the country

ССonducting expertise is one of the onducting expertise is one of the stages of the rule-making processstages of the rule-making process

Law of the Republic of Kazakhstan “On Normative Legal Acts”: “Scientific expertise as well as the scientific anti-corruption expertise on the draft normative legal acts under consideration by the Parliament of the Republic of Kazakhstan are obligatory excepting the cases of introduction of legislative acts through legislative initiative of the President of the Republic of Kazakhstan when scientific expertise may not be carried out”.

Examination of draft legal normative acts is conducted for: Examination of draft legal normative acts is conducted for: - quality evaluation, relevance, timeliness, lawfulness of the - quality evaluation, relevance, timeliness, lawfulness of the draft, compliance of the provisions of a draft normative draft, compliance of the provisions of a draft normative legal act to the human and civil rights stipulated by the legal act to the human and civil rights stipulated by the Constitution of the Republic of Kazakhstan;Constitution of the Republic of Kazakhstan;- determination of the potential effectiveness of a normative - determination of the potential effectiveness of a normative legal act; legal act; - identification of possible negative effects of adoption of the - identification of possible negative effects of adoption of the draft as a normative legal act.draft as a normative legal act.

The main tasks of the scientific anti-corruption expertise of drafts normative legal acts:- identification of norms and gaps in legal regulation that contribute to the commission of corruption offenses; - assessment of the consequences of adoption of the draft normative legal act in the field of possibility for corruption offenses; - development of recommendations in the form of norms of draft normative legal acts that prevent the commission of corruption offenses.

Questions that should be put before the scientific legal examination of draft normative legal acts

checking of a draft normative legal act for compliance with

* Rules on Conducting Scientific Expertise, approved by the Decree of the Government of the Republic of Kazakhstan dated May 30, 2002 No 598 "On Measures for Improvement of the Rule-Making Activity“

Constitution of the Republic of

Kazakhstan

normative legal acts of higher

levels

international obligations of the Republic

of Kazakhstan

From 2008 to 2012 the experts of the university made examination of From 2008 to 2012 the experts of the university made examination of around 400 draft laws and concepts to them, including about 100 in around 400 draft laws and concepts to them, including about 100 in the field of financial legislation of the Republic of Kazakhstan.the field of financial legislation of the Republic of Kazakhstan.

Code of the Republic of Kazakhstan “On Taxes and Other Mandatory Code of the Republic of Kazakhstan “On Taxes and Other Mandatory Payments to the Budget” (Tax Code), the Law of the Republic of Payments to the Budget” (Tax Code), the Law of the Republic of Kazakhstan “On Special Economic Zones in the Republic of Kazakhstan “On Special Economic Zones in the Republic of Kazakhstan”, the Law of the Republic of Kazakhstan “On State Kazakhstan”, the Law of the Republic of Kazakhstan “On State Support of Industrial and Innovative Activity”, the Law of the Support of Industrial and Innovative Activity”, the Law of the Republic of Kazakhstan “On Microfinance Organizations”, the Law Republic of Kazakhstan “On Microfinance Organizations”, the Law of the Republic of Kazakhstan “On National Welfare Fund”, etc. of the Republic of Kazakhstan “On National Welfare Fund”, etc.

Disadvantages of draft normative legal actsDisadvantages of draft normative legal acts

- internal imperfections of the provisions;- violations of legal technique;- contradiction to the Constitution of the Republic of Kazakhstan, normative legal acts of higher level, international treaties;- not taking into account all factors of the existing reality, the level of development of relationships or including part of the necessary measures that may negate the objectives of their adoption.

THANK YOU FOR YOUR THANK YOU FOR YOUR KIND ATTENTION!KIND ATTENTION!