Digital Kazakhstan: achievements of tax administration of the Republic of Kazakhstan in the year of the 30th anniversary of independence
The purpose of the research is to analyze the process of optimizing tax administration processes, determining its performance indicators and tools to influence them. Tax reforms are often the subject of research in this direction. In the article, in the process of research, general scientific metho...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Al-Farabi Kazakh National University
2022-03-01
|
| Series: | Хабаршысы. Экономика сериясы |
| Online Access: | http://be/index.php/math/article/view/2443 |
| _version_ | 1797667637875965952 |
|---|---|
| author | K. Kurbanova S. Massakova A. Kurbanbayeva N. Syrlybayeva |
| author_facet | K. Kurbanova S. Massakova A. Kurbanbayeva N. Syrlybayeva |
| author_sort | K. Kurbanova |
| collection | DOAJ |
| description |
The purpose of the research is to analyze the process of optimizing tax administration processes,
determining its performance indicators and tools to influence them. Tax reforms are often the subject of
research in this direction. In the article, in the process of research, general scientific methods of cognition
were used: dialectical, abstract-logical, analysis and synthesis, special research methods: analytical
and graphic approaches. The main results of the research include the following: 1) the scientific views,
characteristics of simplified taxation based on the forecast were considered and systematized, and the
criteria for optimizing taxation processes were identified; 2) a model for making decisions on tax preferences
based on information technologies is considered; 3) a comprehensive analysis of on-line receipts
of relevant information was carried out, which allows its automated analysis in various sections.
The practical significance lies in the possibility of using the main conclusions in the activities of tax
departments in the course of improving the methods and tools of tax administration, organizing interagency
cooperation, and improving the quality of tax legislation. A set of traditional and innovative tools
of tax administration, which make it possible to improve its quality and efficiency, are of immediate
practical importance; models for building a tax information space by introducing a digital tax administration
system.
Key words: tax administration, optimization of taxation processes, tax preferences, electronic digital
signature.
|
| first_indexed | 2024-03-11T20:17:10Z |
| format | Article |
| id | doaj.art-4c353b79d4f641e8bc7b616590c34a03 |
| institution | Directory Open Access Journal |
| issn | 1563-0358 2617-7161 |
| language | English |
| last_indexed | 2024-03-11T20:17:10Z |
| publishDate | 2022-03-01 |
| publisher | Al-Farabi Kazakh National University |
| record_format | Article |
| series | Хабаршысы. Экономика сериясы |
| spelling | doaj.art-4c353b79d4f641e8bc7b616590c34a032023-10-03T11:08:17ZengAl-Farabi Kazakh National UniversityХабаршысы. Экономика сериясы1563-03582617-71612022-03-011391Digital Kazakhstan: achievements of tax administration of the Republic of Kazakhstan in the year of the 30th anniversary of independenceK. Kurbanova0S. Massakova1A. Kurbanbayeva2N. Syrlybayeva3Al-Farabi Kazakh National University, Kazakhstan, AlmatyNARXOZ University, Kazakhstan, AlmatyAl-Farabi Kazakh National University, Kazakhstan, AlmatyAl-Farabi Kazakh National University, Kazakhstan, Almaty The purpose of the research is to analyze the process of optimizing tax administration processes, determining its performance indicators and tools to influence them. Tax reforms are often the subject of research in this direction. In the article, in the process of research, general scientific methods of cognition were used: dialectical, abstract-logical, analysis and synthesis, special research methods: analytical and graphic approaches. The main results of the research include the following: 1) the scientific views, characteristics of simplified taxation based on the forecast were considered and systematized, and the criteria for optimizing taxation processes were identified; 2) a model for making decisions on tax preferences based on information technologies is considered; 3) a comprehensive analysis of on-line receipts of relevant information was carried out, which allows its automated analysis in various sections. The practical significance lies in the possibility of using the main conclusions in the activities of tax departments in the course of improving the methods and tools of tax administration, organizing interagency cooperation, and improving the quality of tax legislation. A set of traditional and innovative tools of tax administration, which make it possible to improve its quality and efficiency, are of immediate practical importance; models for building a tax information space by introducing a digital tax administration system. Key words: tax administration, optimization of taxation processes, tax preferences, electronic digital signature. http://be/index.php/math/article/view/2443 |
| spellingShingle | K. Kurbanova S. Massakova A. Kurbanbayeva N. Syrlybayeva Digital Kazakhstan: achievements of tax administration of the Republic of Kazakhstan in the year of the 30th anniversary of independence Хабаршысы. Экономика сериясы |
| title | Digital Kazakhstan: achievements of tax administration of the Republic of Kazakhstan in the year of the 30th anniversary of independence |
| title_full | Digital Kazakhstan: achievements of tax administration of the Republic of Kazakhstan in the year of the 30th anniversary of independence |
| title_fullStr | Digital Kazakhstan: achievements of tax administration of the Republic of Kazakhstan in the year of the 30th anniversary of independence |
| title_full_unstemmed | Digital Kazakhstan: achievements of tax administration of the Republic of Kazakhstan in the year of the 30th anniversary of independence |
| title_short | Digital Kazakhstan: achievements of tax administration of the Republic of Kazakhstan in the year of the 30th anniversary of independence |
| title_sort | digital kazakhstan achievements of tax administration of the republic of kazakhstan in the year of the 30th anniversary of independence |
| url | http://be/index.php/math/article/view/2443 |
| work_keys_str_mv | AT kkurbanova digitalkazakhstanachievementsoftaxadministrationoftherepublicofkazakhstanintheyearofthe30thanniversaryofindependence AT smassakova digitalkazakhstanachievementsoftaxadministrationoftherepublicofkazakhstanintheyearofthe30thanniversaryofindependence AT akurbanbayeva digitalkazakhstanachievementsoftaxadministrationoftherepublicofkazakhstanintheyearofthe30thanniversaryofindependence AT nsyrlybayeva digitalkazakhstanachievementsoftaxadministrationoftherepublicofkazakhstanintheyearofthe30thanniversaryofindependence |