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2023 | Book

Transformation of Tax Audit in Innovative Economic Development

Analysis of Republic of Kazakhstan

Authors: Madina Serikova, Lyazzat Sembiyeva

Publisher: Springer Nature Singapore

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About this book

This book examines the theoretical, methodological and practical aspects of the transformation of tax audit in the context of innovative development of the economy of the Republic of Kazakhstan.

Throughout the chapters, the authors examine the basics of state tax audit, its institutional aspects, as well as global trends in the transformation of tax audit models in countries in transition to a modern innovative economy. Particular attention is paid to the systematic analysis of the effectiveness of tax audit and the identification of prospects for the development of state audit in the context of integration processes. A conceptual approach to the system of state tax audit based on innovative analysis tools is considered.

The book is valuable read for researchers and practitioners in the field of public audit, students and teachers of economic universities.

Table of Contents

Frontmatter
Chapter 1. Theoretical and Methodological Framework of Tax Audit Transformation in Context of Innovative Economic Development
Abstract
In modern economic conditions, the role of the state in the system of economic relations regulation becomes important. Besides, government regulation requires funding through an effective tax system. In turn, the implementation of strategic tasks in the field of tax relations can be ensured provided only there is a competent and effective tax control.
Madina Serikova, Lyazzat Sembiyeva
Chapter 2. System Analysis of Performance of Tax Audit of the Republic of Kazakhstan
Abstract
The activities of each state are aimed at establishing a stable economy for sustainable development the basis of which is the replenishment of the state budget with tax revenues and their further redistribution to the implementation of state policy; implementation of socially important tasks and support for business which in turn will have a multiplier effect on the economy as a whole increasing social well-being.
Madina Serikova, Lyazzat Sembiyeva
Chapter 3. Main Directions of Tax Audit Transformation in Innovative Development of Economy of the Republic of Kazakhstan
Abstract
Use of information technologies, material and technical equipment of tax authorities and improvement of tax service employees’ skills become particularly important in conditions of innovative development of economy.
Madina Serikova, Lyazzat Sembiyeva
Backmatter
Metadata
Title
Transformation of Tax Audit in Innovative Economic Development
Authors
Madina Serikova
Lyazzat Sembiyeva
Copyright Year
2023
Publisher
Springer Nature Singapore
Electronic ISBN
978-981-19-8761-8
Print ISBN
978-981-19-8760-1
DOI
https://doi.org/10.1007/978-981-19-8761-8

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