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...

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Main Authors: Madina Serikova, Lyazzat Sembiyeva, Amina Mussina, Nurilya Kuchukova, Aldanysh Nurumov
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
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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.
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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
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