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.
Author(s): Madina Serikova, Lyazzat Sembiyeva
Publisher: Springer
Year: 2023
Language: English
Pages: 152
City: Singapore
Scientific Publication
Reviewers
Introduction
Contents
1 Theoretical and Methodological Framework of Tax Audit Transformation in Context of Innovative Economic Development
1.1 Classification of Conceptual Approaches to the Economic Essence of Tax Audit
1.2 Institutional Features and Stages of National Tax Audit Transformation
1.3 Global Trends in the Transformation of Tax Audit Models in the Modern Innovative Economy
1.4 Conclusions
References
2 System Analysis of Performance of Tax Audit of the Republic of Kazakhstan
2.1 Evaluation of the State of the Taxable Capacity of the Republic of Kazakhstan in the Innovative Economic Development and Its Forecasting Based on the Indicative Approach
2.2 Organizational Model of Tax Administration in a Context of Tax Audit Transformation in the Republic of Kazakhstan
2.3 Integrated Assessment of Efficiency of Tax Audit and Tools Ensuring Full and Timely Receipt of Tax Revenues
2.4 Conclusions
References
3 Main Directions of Tax Audit Transformation in Innovative Development of Economy of the Republic of Kazakhstan
3.1 Scenario Analysis of State Tax Audit Development and Modeling of Innovative Approach
3.2 Prospects for the State Audit Development in the Republic of Kazakhstan in the Context of Integration Processes
3.3 Conclusions
References
Conclusion
Appendix A
Appendix B
Appendix C
Appendix D
Appendix E
Appendix F
Appendix G
