Skip to main content
Fachgebiete
Automobil + Motoren Bauwesen + Immobilien Business IT + Informatik Elektrotechnik + Elektronik Energie + Nachhaltigkeit Finance + Banking Management + Führung Marketing + Vertrieb Maschinenbau + Werkstoffe Versicherung + Risiko
DE
EN
Bücher
Zeitschriften
Themenseiten
Organisationspsychologie Projektmanagement Marketing Smart Manufacturing
Weitere Formate
Podcasts Webinare Technik Webinare Wirtschaft Kongresse Veranstaltungskalender Awards
Jetzt Einzelzugang starten
Zugang für Unternehmen
Referenzkunden
SLX-Digitalkonferenz: Zukunftswerkstatt 2024

Mehr Umsatz mit Top-Kontakten

Am 7. Mai erfahren Sie, wie Vertriebsteams Leadgenerierung, Leadnurturing und Leadstrategien effizient steuern können.
Erweiterte Suche
Anmelden
nach oben
Erschienen in:
Buchtitelbild

2023 | OriginalPaper | Buchkapitel

1. Theoretical and Methodological Framework of Tax Audit Transformation in Context of Innovative Economic Development

verfasst von : Madina Serikova, Lyazzat Sembiyeva

Erschienen in: Transformation of Tax Audit in Innovative Economic Development

Verlag: Springer Nature Singapore

Einloggen

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config
loading …

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.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Jetzt informieren
Nächstes Kapitel System Analysis of Performance of Tax Audit of the Republic of Kazakhstan
Literatur
1.
Timkina, T. A., & Savelyeva, N. K. (2017). Theoretical approaches to the definition of the concept of “tax”. Society. The science. In Innovations (NPC-2017): Materials of the All-Russian Annual Scientific and Practical Conference (pp. 5059–5064), Vyatka State University, Kirov.
2.
Bezrukov, G. G., & Kozyrev, A. V. (2015). The essence of taxes and tax control. Proceedings of the Ural State University of Economics, 1(57), 47–52.
3.
Kakaulina, M. O. (2017). Graphical interpretation of the Laffer curve taking into account tax “migration”. UrFU Bulletin. Economics and Management Series, 3, 336–356.
4.
Ovchinnikov, V. N., & Klyukovich, Z. A. (2012). The development of the theory of taxes as a reflection of the evolution of taxation systems. Bulletin of the Adyghe State University. Series 5: Economics, (1), 330-338.
5.
Pushkareva, V.M. (2015). History of financial thought and tax policy: Textbook Pushkareva V.M.(256 p). Moscow: University textbook, SIC INFRA-M.
6.
Nurumov, A. A. (2013). Results of reforming the tax system of the Republic of Kazakhstan and tasks for its further improvement. Bulletin of the Orenburg State University, 12(161), 113–119.
7.
Melnikov, V. D. (2005). Fundamentals of finance: A textbook for universities (560 p). “LEM” Publishing House.
8.
Ilyasov, K. K., & Idrisova, K. (1997). Taxes of developed foreign countries (160 p). Karzhy-Karazhat Publ.
9.
Kamaev, V. D. (2002). Economic theory: Textbook (8th ed., trans., 640 p). Humanit Publishing Center VLADOS.
10.
Ospanov, M. T. (1997). Tax reform and harmonization of tax relations: Monograph (426 p). St. Petersburg State University of Economics Publishing House.
11.
Ponomarev, A. I., & Ponomareva, A. M. (2012). Modernization of tax administration in modern Russia. Taxes and Taxation, 3(93), 30–37.
12.
13.
Keen, M., & Slemrod, J. (2017). Optimal tax administration. Journal of Public Economics, 152(C), 133–142.
14.
Hasseldine, J., & Gemmell, N. (2012). The tax gap: A methodological review. In Advances in taxation (Vol. 20, pp. 203–231).
15.
Bird, R. M. (2015). Fiscal decentralization and decentralizing tax administration: Different questions, different answers (№ 1509, 23 p). Working Paper Series, Toronto.
16.
Crandall, W. (2010). Autonomy in tax administration and the revenue authority model (11 p), Washington.
17.
Hanafeev, F. F. (2008). Methodology and analytical support of regional tax potential management: Dissertation for the degree of Doctor of Economic Sciences: 08.00.10, 08.00.12 (357 p), Yoshkar-Ola.
18.
Butenko, L. A., Kurochkina, I. P., Minashkin, V. G., et al. (2012). Problems of tax administration in the Russian Federation: A monograph (187 p). MESI.
19.
Abramov, A. P. (2005). Introduction to tax administration (164 p). Tomsk University Publishing House (in Russian).
20.
Maiburov, I. A., Ivanov, Yu. B., Alekseev, I. V., & Aliev, B. Kh. (2015). Tax systems. Methodology of development: A monograph (464 p). UNITY-DANA.
21.
Code of Conduct of the Republic of Kazakhstan. (2019). On taxes and other mandatory payments to the budget: Adopted on December 25, 2017, No. 120-VI (with amendments and additions as of August 01, 2019).
22.
Nurumov, A. A. (2013). Tax system of the Republic of Kazakhstan. Economy. Taxes. Pravo, No. 4, pp. 112–117.
23.
Zhamalov, A. M. (2010). Tax administration. Transfer pricing: A textbook (356 p). L. N. Gumilyov ENU (in Russian).
24.
Sembieva, L. M., & Serikova, M. A. (2018). Features of budget planning of the education and science system, № 2(21), 174–178.
25.
26.
Langford, B., & Ohlenburg, T. (2015). Tax revenue potential and effort—An empirical investigation (30 p). International Growth Centre Working Paper, London.
27.
Fenochietto, R., & Pessino, C. (2013). Understanding countries’ tax effort (№ 13(244), 30 p). IMF Working Paper, Washington.
28.
Le, T. M., Moreno-Donson, B., & Bayraktar, N. (2012). Tax capacity and tax effort: Extended cross-country analysis from 1994 to 2009 (№ 6252, 52 p). World Bank Policy Research Working Paper, Washington.
29.
Alfirman, L. (2003). Estimating stochastic frontier tax potential: Can Indonesian local governments increase tax revenues under decentralization? (35 p). Center for Economic Analysis Working Paper, Colorado.
30.
Shemyakina, M. S. (2015). Assessment of the tax potential of the region and municipalities: Theory and methodology: Monograph (161 p). String Publ.
31.
Cherkasova, Yu. I. (2013). Budget and tax potential in the financial regulation of the region: Monograph (180 p). Sib. Feder. un-T.
32.
Pugachev, A. A. (2016). Development of the tax potential of the region in the framework of improving tax federalism: Dissertation for the degree of Candidate of economic sciences: 08.00.10 (179 p), Yaroslavl.
33.
Temirbolat, G. (2015). Introduction of methods for assessing the indicator “Tax potential” as a basis for inter-budgetary relations of the Republic of Kazakhstan. State Audit., № 1(26), pp. 39–42.
34.
Shemyakina, M. S. (2015). Modeling the tax potential of the region. Finance and Management, No. 2, pp. 1–43.
35.
36.
Crandall, W. (2010). Revenue administration: Performance measurement in tax administration. Technical Notes and Manuals (12 p), Washington.
37.
Pugachev, A. A. (2014). Classification of formalized methods for assessing tax potential. Economic Analysis: Theory and Practice, 34(385), 44–56.
38.
Ablenov, D. O. (2007). Financial control and in-depth audit: Theory, methodology, practice: Textbook (608 p). Ekonomika Publ. (in Russian).
39.
Agnes, K., Phyllis, W., & Mob, L. L. (2015). An empirical analysis of the changes in tax audit focus on international transfer pricing. Journal of International Accounting, Auditing and Taxation, 24, 94–104.
40.
Hauptman, L., Horvat, M., & Korez-Vide, R. (2014). Improving tax administration’s services as a factor of tax compilance: The case of tax audit. Lex Localis, 12(3), 1–20.
41.
Carfora, A., Pansini, R., & Pisani, S. (2018). Regional tax evasion and audit enforcement. Regional Studies, 52(3), 362–373.
42.
Serikova, M. A., Sembieva, L. M., & Zholaeva, M. A. (2017). The essence and development of tax audit in the Republic of Kazakhstan accelerating the diversification and competitiveness of the national economy Kazakhstan on the basis of potential opportunities: Collection of mater. In International Scientific Conference of Young Scientists Under the Auspices of the X Astana Economic Forum (pp. 165–168), Astana.
43.
Arshinov, I. V., & Aniskina, E. V. (2014). Tax audit as an internal audit of tax authorities. Current problems of the humanities and natural sciences, № 1, pp. 212–214.
44.
Khanafeev, F. F., & Yarutkina, N. A. (2011). Efficiency of tax audit, methods of its analysis and evaluation in the activities of tax authorities. Innovative development of the economy, No. 2, pp. 38–46.
45.
Bazhin, I. A. (2006). Organization and technology of tax audit (on the example of contract construction organizations): Dissertation for the degree of candidate of economic sciences: 08.00.12 (250 p), Moscow.
46.
Deeva, E. A., & Shirobokov, V. G. (2007). Methodology for checking the value added tax when conducting a tax audit. Bulletin of the Voronezh State University, 1, 115–119.
47.
Labyntsev, N. T. (1998). Audit: Theory, methodology and practice: Monograph (287 p). Finance and Statistics Publ.
48.
Yerzhanov, M. S., & Yerzhanova, A. M. (2013). Problems of tax audit development in modern market conditions. Statistics, Accounting and Audit, 4(51), 47–52.
49.
Dyusembaev, K. Sh. (2013). Theory of audit: Textbook (860 p). Ekonomika Publ. (in Russian).
50.
Stiller, M. V. (2015). Tax audit: State and prospects of development in the Republic of Kazakhstan. Engineering Surveys, No. 8, pp. 11–14.
51.
Skala, V. I. (2015). Types of audit in the Republic of Kazakhstan: Audit on taxes. Accounting and Audit of Kazakhstan, No. 8, pp. 4–12.
52.
Serikova, M. A. (2017). Problems and development of tax audit in the Republic of Kazakhstan. In State Audit: International Practice, Trends and Prospects of Development: Materials of the International On-Line Conference on the Basis of the Communication Platform “G-global” (pp. 375–380), Astana.
53.
Kurochkin, V. V., & Basiev, M. K. (2012). Tax administration as a tool of anti-crisis management, No. 1, pp. 28–32.
54.
Voynarenko, M. P., & Pukhalskaya, G. V. (2009). Tax accounting and audit (376 p). EC “Academy”.
55.
Serikova, M. A., & Zholaeva, M. A. (2017). Tax audit: Types and methods of conducting. In Modern Accounting: Development Vector: Materials of International Scientific and Practical Conference of Young Scientists (pp. 134–140). AGRUS Publ.
56.
Porokhov, E. V. (2009). Tax agent as a participant in tax legal relations. Khalkaro Munosabatlari, № 4, pp. 1–6.
57.
Serikova, M. A. (2017). State and prospects of development of tax audit in the Republic of Kazakhstan, No. 6, pp. 211–217.
58.
59.
60.
61.
General Standards of State Audit and Financial Control: Approved by the Government of the Russian Federation. Decree of the President of the Republic of Kazakhstan No. 167 of January 11, 2016.
62.
63.
Sembieva, L. M., Nikiforova, E. V., & Serikova, M. A. (2017). Features of tax audit in the Republic of Kazakhstan. Bulletin of the University “Turan”, 2(74), 258–262.
64.
Lebedev, S. A. (2014). Philosophy of scientific knowledge. Basic concepts (272 p). Publishing House of the Moscow Psychological and Social University.
65.
Ozhegov, S. N. (2017). In L. I. Skvortsova (Ed.), Explanatory dictionary of the Russian language (28th ed., trans., 1376 p). Mir i Obrazovanie.
66.
Kirichenko, V. N. (2001). Market transformation of the economy: Theory and experience, No. 1, pp. 79–99.
67.
Raisberg, B. A., Lozovsky, L. S., & Starodubtseva, E. B. (2017). Modern economic dictionary (6-e ed., trans. and add-ons., 512 p). INFRA-M Publ.
68.
Nazarbayev, N. A. (2017). The era of independence (508 p), Astana (in Russian).
69.
Serikova, M. A., & Sembieva, L. M. (2017). Features of audit organization in the banking system of Kazakhstan. In Competitiveness of National Economies and Regions in the Context of Global Challenges of the World Economy (pp. 252–257), Taganrog.
70.
Serikova, M. A. (2016). Taxation of subsurface users of the oil and gas industry of the Republic of Kazakhstan. Economic Sciences. Bulletin of L. N. Gumilyov ENU, 4, 82–87.
71.
72.
73.
Serikova, M. A., & Sembieva, L. M. (2017). Modern aspects of tax audit development in the context of reforming the economy of Kazakhstan. In Modern Problems of Humanities and Social Sciences: Mater. International Scientific and Practical Conference (pp. 347–349), Eurasian Humanitarian Institute, Astana.
74.
Regulatory resolution of the accounts committee for control over the execution of the republican budget. On approval of the procedural standards of external state audit and financial control: Approved on March 31, 2016, No. 5-NK. http://​adilet.​zan.​kz/​rus/​docs/​V1600013647, September 01, 2019.
75.
Gracheva, E. Yu., Tolstopyatenko, G. P., & Ryzhkova, E. A. (2004). Financial control: A textbook (272 p). Cameron Publishing House.
76.
Yukhymchuk, A. (1999). System of financial control-from the depths of history to the present day. Tribune, No. 1–2, pp. 29–30.
77.
Brovkina, N. D. (2011). Fundamentals of financial control: A textbook (384 p). Magister Publ.
78.
Efimova, F. F. (2006). Audit: Textbook (3rd ed., additional and trans., 512 p). PE “Ruta”.
79.
Aitamanova, L. (2012). Fundamentals of state financial control in the Republic of Kazakhstan. KazNU Bulletin, 4(92), 53–57.
80.
Belukha, N. T. (2006). Financial control: Theory, revision, audit: Textbook (2nd ed., trans., 769 p). Ukrainian Academy of Original Ideas (in Russian).
81.
Porter, E. (2012). America’s aversion to taxes. New York Times, August 14, 2012.
82.
Strengthening tax audit capabilities: General principles and approaches: Information note (2006) (59 p). Centre for Tax Policy and Administration of OECD, Paris.
83.
84.
Herman, T. (2007). The next audit scare. The Wall Street Journal.
85.
86.
Serikova, M. A., & Sembiyeva, L. M. (2017). Tax audit in the Republic of Kazakhstan: International experience of the USA and Russia. Development strategy of science and education: Collection of scientific articles (pp. 212–215), Namur.
87.
88.
89.
90.
91.
92.
93.
94.
95.
96.
Nazarov, V. S. (2013). International experience in the evolution of equalization transfer distribution methods (97 p).
97.
Khwaja, M. S., & Iyer, I. (2014). Revenue potential, tax space, and tax gap: A comparative analysis (41 p). The World Bank Paper, Washington.
98.
99.
100.
Serikova, M. A., & Sembieva, L. M. (2018). Trends in the development of tax audit in the modern world. In Legal Protection, Economics and Management of Intellectual Property: Materials of the IV International Scientific and Practical Conference (pp. 157–171), Moscow.
101.
Metadaten
Titel
Theoretical and Methodological Framework of Tax Audit Transformation in Context of Innovative Economic Development
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_1