The institutional model of tax administration and aspects of its development
The tax administration effectiveness depends on the level of tax revenues and economic system functioning and the stable economic development of any government. The article considers institutional aspects of tax administration. The purpose of this study is to describe, evaluate and search for the de...
Main Authors: | , , , , |
---|---|
Format: | Article |
Language: | English |
Published: |
LLC "CPC "Business Perspectives"
2018-09-01
|
Series: | Investment Management & Financial Innovations |
Subjects: | |
Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/10882/imfi_2018_03_Serikova.pdf |
_version_ | 1818787308124504064 |
---|---|
author | Madina Serikova Lyazzat Sembiyeva Amina Mussina Nurilya Kuchukova Aldanysh Nurumov |
author_facet | Madina Serikova Lyazzat Sembiyeva Amina Mussina Nurilya Kuchukova Aldanysh Nurumov |
author_sort | Madina Serikova |
collection | DOAJ |
description | The tax administration effectiveness depends on the level of tax revenues and economic system functioning and the stable economic development of any government. The article considers institutional aspects of tax administration. The purpose of this study is to describe, evaluate and search for the development prospects of the organizational model of tax administration. The authors describe the contemporary condition of the Republic of Kazakhstan tax authorities’ organizational structure. Moreover, the international practices of the tax administration’s organizational system in modern realities is overviewed. The tax administration effectiveness is evaluated by the correlation-regression analysis of the tax authorities’ activity indicators. As a result, the relationship between the degree of effectiveness of tax administration and key performance indicators of tax authorities were identified and evaluated. Based on the conducted theoretical research, this paper reviewed tax administration’s partner system within the perspective innovative development framework. The research results are of interest to economists and public officials in the tax audit field. |
first_indexed | 2024-12-18T14:05:42Z |
format | Article |
id | doaj.art-a747e4543466470fa9e17a2d47fd0df1 |
institution | Directory Open Access Journal |
issn | 1810-4967 1812-9358 |
language | English |
last_indexed | 2024-12-18T14:05:42Z |
publishDate | 2018-09-01 |
publisher | LLC "CPC "Business Perspectives" |
record_format | Article |
series | Investment Management & Financial Innovations |
spelling | doaj.art-a747e4543466470fa9e17a2d47fd0df12022-12-21T21:05:15ZengLLC "CPC "Business Perspectives"Investment Management & Financial Innovations1810-49671812-93582018-09-0115328329310.21511/imfi.15(3).2018.2310882The institutional model of tax administration and aspects of its developmentMadina Serikova0Lyazzat Sembiyeva1Amina Mussina2Nurilya Kuchukova3Aldanysh Nurumov4Ph.D. Student, L. N. Gumilyov Eurasian National UniversityDoctor of Economic Science, Professor, L. N. Gumilyov Eurasian National UniversityDoctor of Economic Science, Associate Professor, Kazakh University of Economics, Finance and International TradeDoctor of Economic Science, Professor, L. N. Gumilyov Eurasian National UniversityDoctor of Economic Science, Professor, JSC Financial AcademyThe tax administration effectiveness depends on the level of tax revenues and economic system functioning and the stable economic development of any government. The article considers institutional aspects of tax administration. The purpose of this study is to describe, evaluate and search for the development prospects of the organizational model of tax administration. The authors describe the contemporary condition of the Republic of Kazakhstan tax authorities’ organizational structure. Moreover, the international practices of the tax administration’s organizational system in modern realities is overviewed. The tax administration effectiveness is evaluated by the correlation-regression analysis of the tax authorities’ activity indicators. As a result, the relationship between the degree of effectiveness of tax administration and key performance indicators of tax authorities were identified and evaluated. Based on the conducted theoretical research, this paper reviewed tax administration’s partner system within the perspective innovative development framework. The research results are of interest to economists and public officials in the tax audit field.https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/10882/imfi_2018_03_Serikova.pdfKazakhstanorganizational modeltaxtax administrationtax audittax control |
spellingShingle | Madina Serikova Lyazzat Sembiyeva Amina Mussina Nurilya Kuchukova Aldanysh Nurumov The institutional model of tax administration and aspects of its development Investment Management & Financial Innovations Kazakhstan organizational model tax tax administration tax audit tax control |
title | The institutional model of tax administration and aspects of its development |
title_full | The institutional model of tax administration and aspects of its development |
title_fullStr | The institutional model of tax administration and aspects of its development |
title_full_unstemmed | The institutional model of tax administration and aspects of its development |
title_short | The institutional model of tax administration and aspects of its development |
title_sort | institutional model of tax administration and aspects of its development |
topic | Kazakhstan organizational model tax tax administration tax audit tax control |
url | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/10882/imfi_2018_03_Serikova.pdf |
work_keys_str_mv | AT madinaserikova theinstitutionalmodeloftaxadministrationandaspectsofitsdevelopment AT lyazzatsembiyeva theinstitutionalmodeloftaxadministrationandaspectsofitsdevelopment AT aminamussina theinstitutionalmodeloftaxadministrationandaspectsofitsdevelopment AT nurilyakuchukova theinstitutionalmodeloftaxadministrationandaspectsofitsdevelopment AT aldanyshnurumov theinstitutionalmodeloftaxadministrationandaspectsofitsdevelopment AT madinaserikova institutionalmodeloftaxadministrationandaspectsofitsdevelopment AT lyazzatsembiyeva institutionalmodeloftaxadministrationandaspectsofitsdevelopment AT aminamussina institutionalmodeloftaxadministrationandaspectsofitsdevelopment AT nurilyakuchukova institutionalmodeloftaxadministrationandaspectsofitsdevelopment AT aldanyshnurumov institutionalmodeloftaxadministrationandaspectsofitsdevelopment |