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Erschienen in:
Theoretical and Methodological Framework of Tax Audit Transformation in Context of Innovative Economic Development Kapitel lesen Erstes Kapitel lesen

2023 | OriginalPaper | Buchkapitel

2. System Analysis of Performance of Tax Audit of the Republic of Kazakhstan

verfasst von : Madina Serikova, Lyazzat Sembiyeva

Erschienen in: Transformation of Tax Audit in Innovative Economic Development

Verlag: Springer Nature Singapore

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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.

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Vorheriges Kapitel Theoretical and Methodological Framework of Tax Audit Transformation in Context of Innovative Economic Development
Nächstes Kapitel Main Directions of Tax Audit Transformation in Innovative Development of Economy of the Republic of Kazakhstan
Literatur
1.
2.
3.
Aivazov, A. A., & Ishina, M. S. (2009). Methodological approaches to assessing the budget and tax potential of the region (№4, pp. 5–21).
4.
Order of the Minister of Finance of the Republic of Kazakhstan. On approval of the Rules for Calculating the tax burden coefficient of a taxpayer (tax agent), with the exception of individuals who are not Registered with the tax authorities as individual entrepreneurs and are not Engaged in private practice: approved on February 20, 2018, (No. 253).
5.
Serikova, M. A., & Sembiyeva, L. M. (2018). The tax potential and its evaluation in innovative development of the Republic of Kazakhstan. Bulletin of Academy of Sciences, 4, 121–127.
6.
Code of Conduct of the Republic of Kazakhstan. On Taxes and Other Mandatory payments to the budget: adopted on December 25, 2017, No. 120-VI (with amendments and additions as of 01.08.2019).
7.
Serikova, M. A., Sembiyeva, L. M., Mussina, A. A., Kuchukova, N. K., & Nurumov, A. A. (2018). The institutional model of tax administration and aspects of its development. Investment Management and Financial Innovations, 15(3), 283–293.
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Krasnitsky, V. A. (2008). Intradepartmental control is an important element of an effective tax administration system. Agrarian Bulletin of the Urals, 8(50), 43–45.
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Porollo, E. V., & Kazakov, V. V. (2009). Tax control and tax administration in the system of principles of effective and responsible management of public finances (No. 320, pp. 172–175).
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Serikova, M. A. (2017). Problems of organizing an audit of the effectiveness of tax administration. Reports of the National Academy of Sciences of the Republic of Kazakhstan, (No. 3, pp. 215–224).
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Serikova, M. A., & Sembieva, L. M. (2018). Prospects for improving the organizational model of tax administration in the Republic of Kazakhstan. Modern problems of humanities and social sciences: mater. In International Scientific and Practical Conference, Astana (pp. 348–350).
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Serikova, M. A., & Sembieva, L. M. (2019). Global trends in the development of tax audit in the modern innovative economy. In International Scientific and Practical Conference, Astana, (pp. 25–32).
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Metadaten
Titel
System Analysis of Performance of Tax Audit of the Republic of Kazakhstan
verfasst von
Madina Serikova
Lyazzat Sembiyeva
Copyright-Jahr
2023
Verlag
Springer Nature Singapore
Buch
Transformation of Tax Audit in Innovative Economic Development

Print ISBN: 978-981-19-8760-1

Electronic ISBN: 978-981-19-8761-8

Copyright-Jahr: 2023

DOI
https://doi.org/10.1007/978-981-19-8761-8_2